Go through your money source by source and sort each into free to use or held for a purpose, with the purpose and deadline named, so you can finally see the difference you have been guessing at.
First in Master Restricted and Unrestricted Funds. Where a restriction is unclear, flag it to confirm rather than guess.
The three categories: free to use, money you may spend however the mission needs (sometimes called unrestricted); held for a purpose, money given for a specific thing, spendable only on that (sometimes called restricted); and held with the gift kept intact, where the original gift must be preserved and only the earnings, or nothing, may be spent (sometimes called an endowment or permanently restricted).
| Source | Category | If held, the exact purpose | Spend-by deadline | Confirmed or to check |
|---|---|---|---|---|
Two cautions: a general operating grant is usually free to use, a program grant usually is not, and when in doubt, the document controls, not your memory. And if you cannot find what a chunk of money was given for, treat it as restricted until you confirm otherwise. It is safer to hold money you could have spent than to spend money you were holding.
Feeds the Restriction Tracking Register and the True Available Cash Calculator.
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