What is Fund 15 and how does the LEA use this fund?
A. Fund 15 was developed to budget and account for school-level expenditures for schools implementing an approved whole school reform plan. Fund 15 is considered a subfund of the general fund. Revenues are recorded in Fund 15 as operating transfers from the general and special revenue funds. The school-based budget must specifically identify federal, state and local programs that are to be combined and the resources to be used to support the whole school reform program.
