Also often referred to as color of money, funds are pools of money differentiated by sources and constraints placed on the use of the resources. E.g. state vs local fund, restricted, restricted expendable (earnings on endowment or gifts), unrestricted, etc. High-level source of funds used to support GASB net position categories and state reporting requirements Based on state and external reporting requirements. Will be related to a Gift/Grant/Designated Worktag value.