The General Fund (Fund 10) is used to account for revenues and expenses relating to current-year operations. Included here are costs associated with general education instruction and supporting activities, staff development, custodial, maintenance, operations, utilities, and student transportation.
The Special Education Fund (Fund 27) is used to account for revenues and expenses related to providing instruction and support services to students with disabilities and school-age parents.
The Special Education Fund does not receive sufficient revenue from state and federal sources to offset the expenses incurred, and therefore relies on an annual operating transfer from the General Fund. Due to this reliance, revenue and expenses for the two funds are often presented together.
The significant assumptions noted on the page linked here impact the General Fund.