According to the North Carolina's CAFR, Which fund should be the funds used to account for resources held for the benefit of parties outside the government. These funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support the States own programs. The accounting used for these funds is much like that used for proprietary funds. These funds include pension and other employee benefit trust funds, private-purpose trust funds, investment trust funds, and agency fund.

		Proprietary funds
		Fiduciary funds
		Governmental funds
		Enterprise funds