Jan 20, 2026 · What is a Proprietary Fund? A proprietary fund is a governmental fund type used to account for activities that operate in a business-like manner. These activities are financed primarily …

Proprietary funds are used by government entities to account for ongoing organizations and activities that are similar to commercial enterprises. These funds are used when a government provides …

Unlike traditional government funds, which rely on tax revenues, proprietary funds generate income through service fees (or through reimbursement, in the case of internal service funds).

A proprietary fund accounts for business-like activities that have been conducted by the government. There are two main types of proprietary funds are internal service funds and enterprise funds:

Feb 7, 2025 · Proprietary Funds are used to account for a government’s ongoing operations that are financed and operated in a manner similar to private businesses.

Understand proprietary funds in governmental accounting and how their business-like activities require unique financial reporting.

Jul 16, 2025 · A proprietary fund is a fund that a financial services provider creates, manages, and distributes. For example, let’s say, hypothetically, you have a 401 (k) or an individual retirement …

Proprietary funds are a distinct category of funds used by governmental entities to account for activities that are similar to those found in the private sector. These funds are used to report on activities …

May 25, 2025 · Proprietary funds are a crucial component of governmental accounting, enabling governments to manage and report on their business-like activities. In this article, we will explore the …

Proprietary funds include internal service funds and enterprise funds. Proprietary funds account for business-type activities and their accounting is similar to commercial accounting. All proprietary …