Part III - UNM Finance: Practical Applications

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Standard Accounting Resource Manual (SARM)

MSC 0000 00
1 University of New Mexico
Albuquerque, NM 87131

1901 - Budgeted Use of Reserves

Reserves funding that is expected to be spent during the current fiscal year is budgeted in account code1901.  Rule class code BD4 is used to adjust the budget.  Negative reserves, or the reduction of funds to spend in the current year to make up the deficit, must also be addressed in the budget using account code 1901.