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Other Schedules <br />Tax Receivable and Tax Levy <br />schedules report the balance of the past ten years of tax levies <br />and provides detailed information concerning the current tax assessment and levy. <br />General Fund <br />accounts for resources traditionally associated with government that are not <br />required legally or by sound financial management to be accounted for in other funds. <br />Certificates of Participation Capital Projects Fund <br />is a major fund that accounts for planning, <br />design, construction and/or renovation of schools with Certificates of Participation, Lottery <br />proceeds and contributions from the Special Revenue and Capital Reserve funds. <br />Qualified School Construction Bond Capital Projects Fund <br />is a major fund that accounts for <br />planning, design, renovations and repairs of schools with Certificates of Participation. An <br />interest subsidy payment will be received from the federal government for a majority of the <br />interest paid. <br />Landfill Fund <br />is used to account for those operations that are financed and operated in a manner <br />similar to private business or where the board has decided that the determination of revenues <br />earned, costs incurred and/or net income is necessary for management accountability. The <br />schedule presents the results of operation for the Landfill on the modified accrual basis for <br />comparison to the legally adopted budget. A reconciliation of the modified accrual basis to the <br />full accrual basis (per generally accepted accounting principles) follows the schedule. <br />