18. 23-194 County Executive's Recommended Budget. The Recommended Budget contains summary information on the total County budget, organized into several funds to provide appropriate accounting and budgeting control, including: the General Fund (expenditures for general operations of the County), Special Revenue Funds (expenditures restricted for specific governmental purposes such as state and federal grant funds), the School Fund (expenditures for general operations of the County school system), Other School Funds (expenditures restricted for specific school purposes such as the Food Services Fund), Capital Funds (expenditures for acquiring, constructing, or maintaining capital facilities), and Debt Service Funds (expenditures for paying principal, interest, and charges on general long-term debt). The Recommended Budget contains a complete itemized and classified plan of all contemplated expenditures and estimated revenues and borrowings for the Fiscal Year.