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HUDSON CITY SCHOOL DISTRICT
SUMMIT COUNTY, OHIO
FUND DESCRIPTIONS
GENERAL FUND
The general fund is used to account for and report all financial resources not accounted for and reported in another fund. These activities include,
but are not limited to, general instruction, pupil services, operation and maintenance of facilities, student transportation, and administration.
Some funds are included in the general fund (GAAP basis), but have separate legally adopted budgets (budget basis):
Rotary - This fund is used to account for the District's activities for which a fee is charged to users for goods and services.
Public School Support - This fund accounts for school site sales projects; field trips, assemblies and other activity costs. These funds
have been developed at each school with purpose and policy statements.
Special Trust - Special fund that is used to account for contributions for school district programs that are not restricted in use.
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