Unrestricted Funds and General Fund Carryforward

Unrestricted Funds and General Fund Carryforward (500-013)

This policy establishes consistent and appropriate reporting and categorizing of fund balances that make up unrestricted net position (Fund Balance) in all funds at the University of Colorado Colorado Springs (“UCCS” or “University”). This policy promotes the efficient use of funding and aids in the formulation of spending plans that support the mission and goals of the University.