Restricted and Unrestricted Funds Tracker

Who this is for

Ring-fenced money kept separate. Each grant, appeal or memorial fund has its own line with opening balance, income, spending and closing balance, alongside your general funds; a movements log records every entry, and the total is checked against the bank.

Treasurers of small charities, clubs and community groups holding money given for a particular purpose as well as money they can spend freely.

What this helps you track

• Every fund, marked restricted or unrestricted, with its purpose
• Opening balance, income and spending for each fund
• A dated log of every movement and which fund it belongs to
• Total restricted and unrestricted money held
• The difference between the funds total and the bank

How to use it

1. Write the organisation, financial year, treasurer and the bank balance you are checking against.
2. List each fund with its type, purpose and the opening balance brought forward.
3. Log every receipt and payment in the movements table with the fund it belongs to.
4. At the end of each month or year, total each fund's movements and enter them on its line.
5. Check the summary: the difference to bank should be nil once everything is entered.
6. Ask your independent examiner or adviser if you are unsure whether money is restricted.

Formats

• Printable PDF (A4 and US Letter)
• Fillable PDF with form fields
• Fill in online, saved in your browser
• Excel / Google Sheets workbook

The printable is laid out inside a box that fits both A4 and US Letter, so the two files are identical and neither one is scaled. The fillable PDF has real form fields. The workbook uses plain formulas only — SUM, IF, COUNTIF and the like — so it opens in Excel, LibreOffice and Google Sheets without anything breaking, and every calculated cell is grey so you can see which figures it worked out.

How to print

Download the A4 or US Letter file to match the paper in your printer, open it in a PDF reader and print at 100% — not "fit to page", which shrinks the writing space. Both files leave a 14 mm margin, which clears the unprintable edge on home printers. To print the online version with your entries in it, use the Print this sheet button, which prints only the sheet and none of the page around it. More on printing.

Questions

What makes money restricted?

Broadly, money given for a stated purpose, such as a grant for a project or an appeal for new equipment. The exact rules depend on your organisation and where you are, so check the terms of each gift and any guidance that applies.

Why doesn't the funds table fill in from the movements log?

The log records every entry as it happens; the funds table holds each fund's totals. Add up the log for each fund and enter the figures. The log totals help check nothing was missed.

What if the difference to bank is not nil?

Look for uncleared cheques, bank charges, interest or entries not yet logged. Record the reason in the notes, or correct the funds, until it agrees.

Can a fund go below nil?

The sheet will show a negative closing balance if more is spent than came in. That usually means general funds covered the gap, which your committee should note and decide on.