Don Severson forwarded the most recent Active Citizens for Education White Paper on the MMSD’s Community Service Fund (Fund 80) [64K PDF]:
The Community Service Fund is used as an administrative and accountingmechanism for activities such as adult education; community recreation programs, such as evening swimming pool operation and softball leagues; elderly food service programs,non-special education preschool; day care services; and other programs which are not elementary or secondary educational programs but have the primary function of servingthe community. Expenditures for these activities, including cost allocations for salaries, benefits, travel, purchased services, etc. are to be paid from this Fund to the extentfeasible. The district may adopt a separate tax levy for the Fund. Building use fees charged for utilities and other operational costs must be charged in the General Fund if nocost allocation was made for these to the Community Service Fund.