Without the transfer, those activity accounts would begin the new fiscal year with negative balances, Interim Supt. Moon said that activity accounts pay the routine costs, including uniforms, equipment and travel. The activity fund allows the district to carry money year-to-year for expenses that can vary, depending on the activity and replacement cycle. Moon said the activity fund does not represent the district’s total cost of athletics and activities. Coaches, for example, are paid from the general fund rather than the activity fund.