Los Angeles Unified’s Budget at Glance 

The Los Angeles Unified Budget is divided into 9 separate categories; General Fund Unrestricted, General Fund Restricted, Adult Education Fund, Early Education Fund, Cafeteria Fund, Student Body Fund, Internal Service Fund, Debt Service Fund, and Capital Projects Fund. 8 of the 9 funds are restricted in the sense that the monies in the respective funds cannot be used outside of the intended use, thus only General Fund Unrestricted dollars can be used discretionarily for general education purposes.

• General Fund Unrestricted: Funds that can be used for any general fund purpose

• General Fund Restricted: Funds that must be used for specific purpose

• Adult Education Fund: Resources used to operate Los Angeles Unified’s Adult Education programs

• Early Education Fund: Resources used to operate Los Angeles Unified’s Early Education Centers

• Cafeteria Fund: Resources used to operate Los Angeles Unified’s food service program

• Student Body Fund: Student Body funds at schools sites account for cash held by Los Angeles Unified on behalf of the student bodies.

• Internal Service Fund: Account for the payment of employee health & welfare benefits, worker’s compensation, liability insurance and other post-employment benefits

• Debt Service Fund: Account for the payment of interest and principal on Los Angeles Unified’s long-term bonds

• Capital Projects Fund: Used for the acquisition or construction of capital facilities