Keep a living record of every restricted source, showing what came in, what has been spent on its purpose, and what remains, so you can always show a funder exactly where their money went and never lose track again.
In Master Restricted and Unrestricted Funds, after the Fund Classification Map, and kept current from then on.
One row per restricted source.
| Source and purpose | Received | Spent on purpose to date | Remaining | Spend-by deadline |
|---|---|---|---|---|
Keep it honest: remaining equals received minus spent on the purpose. If remaining is larger than the cash you actually hold for it, that is a warning the money may have been used elsewhere. And watch the deadlines: money not spent by its deadline may have to be returned.
A one-time sort drifts back into a tangle within a year. The register is what keeps the difference between free and spoken-for money visible as new money keeps arriving. Built from the Fund Classification Map. Feeds the True Available Cash Calculator and the Restricted-Fund Release and Reporting Guide.
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