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A "Carry Forward Balance" or "Cumulative Surplus/Deficit" is an amount that is posted as a budget in the new fiscal year, representing prior year鈥檚 cumulative results. This budget appears each May in account code 700421, 700422 or 700428 (depending on the Fund Type), and carries a document number starting with 鈥楥F鈥�. The budget carry forward is usually posted at the end of May (after final cut off).
A positive budget will increase your current year鈥檚 spending power due to past accumulated surplus. A negative budget will decrease your current year鈥檚 spending power due to a past over-expenditure.
The rules used to calculate the balance forwards differ by Fund Type. If you do not know the fund type of your fund, it is located at the top of your Monthly Fund/Grant Details report under Minerva >> Finance (Fund) Administration menu >> Financial Statements, or use form FTMFUND in Banner INB.
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Information Bulletin from Analysis, Planning and Budget, and Financial Services - April 30, 2024 for a detailed explanation of carry forward rules by Fund Type.
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