Revenues: Funds that are appropriated to schools and education institutions. Types of revenues include the following:

• Revenues from federal sources: Revenues from federal sources include direct grants-in-aid from the federal government; federal grants-in-aid through the state or an intermediate agency; and other revenue, in lieu of taxes that would have accrued had the tax base been subject to taxation.
• Revenues from local sources: Revenues from local sources include revenues from a local education agency (LEA), including taxes levied or assessed by an LEA; revenues from a local government to the LEA; tuition received; transportation fees; earnings on investments from LEA holdings; net revenues from food services (gross receipts less gross expenditures); net revenues from student activities (gross receipts less gross expenditures); and other revenues (textbook sales, donations, property rentals).
• Revenues from state sources: Revenues from state sources include revenues from an agency of state government including those that can be used without restriction, those for categorical purposes, and revenues in lieu of taxation.