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70 <br />APPENDIX C <br />REVENUE SOURCES GLOSSARY <br />ABC Revenue Local fund revenue given to the school district by the Orange <br />County Alcoholic Beverage Control (ABC) Board. Funds are <br />used to support programs of drug and alcohol abuse education. <br />Appropriated Fund Balance A portion of the Local Fund Balance that is appropriated to be <br />used to balance the budget. The Fund Balance is credited by the <br />collection of prior years revenues that exceeded budgeted <br />revenues and the under spending of prior years budgets. School <br />Board policy dictates that Fund Balance that is in excess of 5.5% <br />of the budget can be appropriated. <br />Community Schools A new Fund that was formerly part of the Local Budget. <br />Revenue is made up of after - school and summer camp and <br />enrichment program fees charged to the participants of those <br />programs. <br />County Appropriation Local Fund revenue appropriated by the Orange County <br />Commissioners on a per pupil basis. The source of the revenue <br />is county property taxes. Amount is determined by July I of <br />each year and paid in twelve equal payments. <br />Federal Appropriations Federal Fund revenue received from the North Carolina <br />Department of Instruction. Monies are held in the State Fund <br />checking account and funded as needed by the State Treasurer. <br />Federal Reimbursements to Child Nutrition Fund revenues and donated commodities <br />the Child Nutrition Fund received from the Federal Government. The National School <br />Lunch Act provides a per meal reimbursement on the sale of <br />meals to students. It also provides reimbursement for free and <br />reduced lunches for students whose family income falls below <br />certain income levels. <br />Fines and Forfeitures Local Fund revenue received from Orange County. The sources <br />of the revenue are the fines and forfeitures assessed by the <br />Orange County Courts. <br />Indirect Cost Local Fund revenue received from federal grants for overhead <br />expenses. Indirect costs are charged to the federal grants <br />received through the State Department of Public Instruction as <br />well as the Headstart and Outreach programs. <br />C -1 <br />