eCopy, Inc. - Shasta College

EXHIBIT A4210 GENERAL FUNDThe General Fund is the primary operating fund of the district. It is used to account forthose transactions that, in general, cover the full scope of operations of the district(instruction, administration, student services, maintenance and operations, etc.). Allfinancial resources, and transactions except those required to be accounted for in anotherfund, shall be accounted for in the General Fund.11 UNRESTRICTED SUBFUNDThe Unrestricted Subfund is used to account for resources available for the generalpurposes of district operations and support of its educational program.12 RESTRICTED SUBFUNDThe Restricted Subfund is used to account for resources available for the operation andsupport of the educational programs that are specifically restricted by laws, regulations,donors, or other outside agencies as to their expenditure.20 Debt Service FundsDebt Service Funds are used to account for the accumulation of resources for, and thepayment of, general long-term debt principal and interest. Revenues accounted for in DebtService funds are primarily from special property tax levies, interest, or operational incomefrom completed projects financed by revenue bonds, energy loans, or may receiveinterfund transfers from other funds servicing the debt. Debt Service Fund cash andinvestments are generally maintained in the appropriate county treasury.30 Special Revenue FundsSpecial Revenue Funds are used to account for the proceeds of specific revenue sourceswhose expenditures are legally restricted. In general, Special Revenue Fundsencompass support services that are not directly related to the educational program ofthe college.