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74 <br />Appendix D <br />Operating Budget Line Descriptions <br />7100 Community Services: <br />Costs of activities which are not directly related to the provision of <br />educational services in an LEA. These include services such as <br />conununity recreation activities, civic activities, activities of <br />custody and care of children, and conununity welfare activities <br />provided by the LEA. <br />8100 Payments to Other Governmental Units: <br />Include payments to other LEAs or governmental units, which are <br />generally for tuition and transportation for services rendered to <br />pupils residing in the paying LEA. <br />D -3 <br />