Revenues, same as expenditures, are accounted for in many ways within the budgetary process.  Revenues are accounted for as a total for all funds, then broke down by fund and then further within that fund.  Within the fund revenues are broken down by the type (local, state, federal, other) and then further by source (property tax, tuition, state foundation aid, Title I).  Lastly, of all revenue, the District accounts for miscellaneous income (revenue outside of the state foundation aid formula).  Miscellaneous income is part of the computation of the annual unspent balance.