The General Fund finances all facets of services rendered by the school district. General Fund receipts are classified according to source while its expenditures are classified according to specific functions. The General Fund is maintained by all districts in the state and are limited by statute. The General Fund budget is used to account for revenues and expenditures relating to the general operation of the school District. The General Fund accounts for such things as K-12 instructional programs, Special Education, utilities, insurance, building maintenance, supplies and materials.