Where to record grant revenue depends on the source and nature of the grant.  A Ready to Read grant is reported on the State Revenue line, 3.5.  LSTA funds received would be on 3.6.  E-rate funds received on 3.7

If its a grant from a non-government entity, such as the Collins Foundation, or the Kiwanas, or the Meyer Memorial Trust, the grant revenue is listed with Other Revenue, line 3.10.  EXCEPT when the grant is for construction or capital items (such as roofing repair), in which case it would fit somewhere on lines 3.12-3.15 Capital Revenue.