Major repairs or replacement of buildings and equipment. Declines in school funding over a number of years led many districts to delay preventive maintenance expenses in order to maintain education programs. As a result, some school facilities were left in a state of disrepair. The state provides some money to match local districts’ funds for deferred maintenance. If districts develop a maintenance plan and set aside up to one-half of 1% of their general fund for deferred maintenance, the state matches that money. The money must go into a separate accounting fund.