nonprofit fund accounting journal entries

You probably didnt start a nonprofit organization to stare at spreadsheets and Google things like "how to record an in-kind donation.". For practical purposes, only $20,000 could be used to support the program during this year. Not-for-profits account for government grants under . After releasing the first $20,000, as shown on the income statement, the remaining balance of the grant award for years two and three is shown on the balance sheet as assets with donor restrictions. How should you record that gift? Unsubscribe at any time. "In simpler terms, a fund is an accounting entity (an entity is something that has a distinct, separate existence) that needs to be kept separate, having its own source(s) of income and its own expenses and restricted for a particular purpose.To account for these funds and generate the proper financial statements, nonprofit organizations usually use standards set by the Financial Accounting Standards Board (FASB). Time restrictions require resources to be used within a certain time frame or before or after a certain date. What steps would you take to find the error? Google Scholar. Best Homeowners Insurance for New Construction, How to Get Discounts on Homeowners Insurance. )The net asset categories are: UnrestrictedAssets available to use toward any purpose. The Financial Accounting Standards Board, also known as FASB, releases statements of financial standards to guide accountants in recognizing and reporting endowments properly. The difference between temporarily restricted and restricted funds is that a temporarily restricted fund has an expiration date, typically within a year. When they make an investment in bonds, the entity has to record the investment account. Dual-Track Accounting Approach . Step 3. Follow the format shown in Illustration 4-4 of Reck, Lowensohn, and Neely, Accounting for Governmental & Nonprofit Entities, 18th edition textbook (hereafter referred to as "the textbook.") c. Select [ Export] from the drop down [File] menu to create an Excel worksheet of the General Fund pre-closing subsidiary ledger account balances for . But you will also be tasked with creating a separate cost center for each grant in order to manage the funds properly. Checking vs. Savings Account: Which Should You Pick? That is, the purchaser becomes legally obligated to make the payment. Step 2: Create a nonprofit chart of accounts. Do your bookkeeping. If the nonprofit later holds a hunger relief campaign, the funds raised from that campaign must be held and accounted for separately from the funds raised from the earthquake relief campaign. . Fund accounting is an accounting system used to track the amount of cash assigned to different purposes by a non-profit entity. What Types of Homeowners Insurance Policies Are Available? While for-profits primarily focus on earning a profit, nonprofits focus more on the accountability aspect of accounting. The Ascent is a Motley Fool service that rates and reviews essential products for your everyday money matters. Rural Development has been providing the funds for the self-help housing program since the late 1960's. They provide technical assistance grants to eligible entities to start and implement the program and they thoroughly review the preapplication and final application before a grant is awarded. A registered charity can be an NPO but an NPO is not necessarily a registered charity. This will make it harder for a user to manipulate entries or conceal data . (U.S. 'numPreferredServices' : 5 Minneapolis, MN 55414. Do not duplicate without permission. Fund accounting is a method used by non-profit organizations and governments for the accountability of funds or grants received from individuals, grant authorities, governments or other organizations, etc. Taken together, the debit and credit entries essentially show the transfer of funds from one account to another - the restricted fund. We are in the process of updating this content. To establish those accounting principles, FASB issued some rules and regulations that addressed specic accounting issues for nonprofits. By focusing on net assets without restrictions, organizations are given the most accurate and relevant picture of the net assets available for use. The inventory needs to be debited (DB) and credited (CR) for the same amount. While government fund types are different, their purpose is similar. Provide the Journal Entry Click the card to flip Definition 1 / 24 Estimated Revenues. Nonprofit cash flow statements will refer to change in net assets instead of net income, and will sometimes list cash flows that are restricted to certain uses. It is much easier to fix the error when it occurs than at yearend. Nonprofit Solutions; Online Payment; Online Store; Donations; Online Software; Resources; Springly Blog; Springly Newsletter; Nonprofit Management Circle; Free Demo; Giving Tuesday Guide; Our business; About Us; Our Commitment; Springly Team; Privacy Policy; Contact Us Copyright 2018 - 2023 The Ascent. The closing net assets, which should agree to the net assets in the statement of financial position (in this case 400,000 highlighted on blue), is simply the net income for the year added to the opening net assets for each category. NEVER CHANGE AN EXISTING TRANSACTION! A nonprofit organization (NPO) is an organization that has no owners and which uses its net income to help it achieve its established aims. Here's where I post current information. An example of a permanently restricted asset could be an endowment contribution with the condition that the principal is permanently unavailable for spending, but the investment income from the principal may be used for daily operations or other donor specified operations.Within each of these net asset categories and be multiple funds. Bachelor's degree in accounting or finance is a must. The nonprofit entity receives the fund from a donor with a specific purpose, they have to record cash received and revenue donation. Temporarily restricted net assets or funds are usually funds contributed by a donor who has placed conditions and restrictions on what the funds are to be used for. On the Processes menu, click General Journal Entries. For more information about how to create a budget, check out the National Council of Nonprofits guide to Budgeting for Nonprofits. (Identify the affected net asset classification(s) in the journal entries made both in June 2019 and at the start of 2020.) Accurate accounting is especially important for contributions and grants with donor restrictions that are intended for use over a multi-year period. Typical examples are dividend income, interest income, gain (or loss) on the sale of stock. (adsbygoogle = window.adsbygoogle || []).push({}); The accounting equation is normally written as follows: As the term equity is not relevant, the accounting equation for a nonprofit organization is simply restated as shown below. Endowments received from benefactors will also need to be properly managed. Note that the revenue account is not touched when revenues are . All Rights Reserved. Understanding Journal Entry | Aplos Webinar. Here, well go over the basics: how to set up a bookkeeping and accounting system for your nonprofit, how accounting for not-for-profits is different from for-profit accounting, and what to look out for when doing your taxes. The difference goes to the contributions account (DB to decrease and CR to increase). They need the fund to operate, but they cannot keep raising money forever. See how instead of calculating net income, the statement of activities calculates changes in net assets? Payee = select the vendor name called "Net Asset Release from Restriction" Payment Date = enter the payment date In Canada, many nonprofits choose to track and report on their finances using fund accounting. Every organization is different. The journal entry is debiting cash endowment $ 5 million and credit revenue endowment $ 5 million. Aplos is a full-featured platform that includes fund accounting, online donation management, Users. Donor A gave the nonprofit a cash gift of $50,000 in June 2019, telling the nonprofit the gift could not be used until 2020. your Facebook account, or anywhere that someone would find this page valuable. Email: admin@double-entry-bookkeeping.com, Assets = Liabilities + Accumulated funds. After youve registered as a nonprofit with your state, the next step is to apply for tax-exempt status under Section 501. The company requires XYZ to invest the whole fund as bonds and generate the interest income to support its operation. bookkeeping entries performing account and balance sheet reconciliations preparing financial statements and reports and . Theyre all different, but the one thing they have in common is their funding streams. by Vickey Boatright Nonprofit organizations can raise money through various methods such as government funding, membership fees, selling products, and donations. The statement of activities is used to tell whether an organization has made a net income surplus or deficit for the period, and follows the general format of Income Expenses = Net Income. Some in-kind contribution journal entry examples. Updated Aug. 5, 2022 - First published on May 18, 2022. Just because your nonprofit qualifies as tax-exempt under Section 501 doesnt mean that all of your donors contributions qualify as charitable deductions. In the example shown below, FAN receives a three-year, $60,000 grant to support a new program for the years 2018, 2019, and 2020. One is commercial accounting which is used mainly by for-profit organizations and fund accounting which is used mainly by nonprofits and governments.Editor's note: Examples of NPFs are condo corporations, membership and professional organizations, societies, community associations to name a few. Method of Accounting for Nonprofits and Churches Fund accounting is an accounting method that groups assets and liabilities according to the specific purpose for which they are to be used It keeps restricted and unrestricted funds separate for churches and nonprofits. Based on historical experience, it expects to collect 45 percent of that amount over time. ), Record disbursements (i.e. All rights reserved. During the month, the entity has received $ 5 million from one company as an endowment. She previously worked as an accountant. Unrestricted net assets are any funds your nonprofit has received from donors that have no rules or conditions attached to them, like a pure cash donation. Nonprofit organizations are established for public safety and security and to serve the community good. A good reference for BC stratas is The Condominium Home OwnersAssociation of B.C. Although this approach is designed to facilitate ease of learning, it also provides all the How Much Does Home Ownership Really Cost? If your nonprofit or church has investment accounts, you will notice on the brokerage statements the earnings may be divided into Realized and Unrealized Income. Release revenues when constraints are met -- when certain program expenses have occurred or when a date has passed. So fund accounting creates a distinction between the different types of funds, identifies the funds, and reports them separately and then collectively.What exactly is a fund?Wikipedia defines a fund as a self-balancing set of accounts, segregated for specific purposes in accordance with laws and regulations or special restrictions and limitations. Any individual can make a donation to most nonprofit organizations directly from their checking account. Restricted net assets are donations that have certain terms and restrictions attached, have special accounting procedures, and must be kept separate from other net assets. For analysis, planning, and decision-making, it is important for an organization to understand what part of their net asset position is without restriction. Bench assumes no liability for actions taken in reliance upon the information contained herein. 'numPreferredServices' : 5 } Option 1: Release Used Restricted Funds Using A Check Create a vendor name called "Net Assets Released from Restriction" in your vendor list. 1408 Donated items - inventory. They do not have to satisfy investors with regular reports of activities that could eventually lead to future gain. A nonprofit organization (NPO) is an organization that has no owners and which uses its net income to help it achieve its established aims. 1 SE Main Street, Suite 600 'share' : { The income and expenditure are analysed into the categories of unrestricted, temporarily restricted and permanently restricted which have the same meaning as defined for the statement of financial position above. Editor's note: Canadian equivalent is Accounting Standards Board (AcSB).The Financial Accounting Standards Board (FASB) is a nonprofit organization that was started in 1973 to develop generally accepted accounting principles (GAAP). At month end, you realize that you can't reconcile the cash balance between general fund and special revenue fund. Accounting & Reporting. Editorial content from The Ascent is separate from The Motley Fool editorial content and is created by a different analyst team. Copy and paste it, adding a note of your own, into your blog, a Web page, forums, a blog comment, To learn more about exactly which taxes your tax-exempt nonprofit might still be on the hook for, consult IRS Publication 557, or better yet, consult with a nonprofit tax specialist. Lets look at a sample statement of activities for a nonprofit: World Impact FoundationStatement of ActivitiesAs of December 31, 2018. Nonprofit organization is an entity that establishes for the purpose of not making money. An annual operating budget for a university will be very different than a budget for a small local art gallery. Once youve got a bookkeeping system in place, you need to start creating financial statements. Look for an accounting system that allows you to place editing restrictions to posted entries and specific fields as well as user-level permissions. Join in and write your own page! This resource aims to define the difference between the two kinds of income and give nonprofit leaders the tools to record, report, and effectively manage contributed income and net assets. The basic idea behind fund accounting is to monitor and document the use of assets that are donated by outside parties. Many or all of the products here are from our partners that compensate us. Once a contribution or grant is identified as restricted, the accounting and recordkeeping requirements are of paramount importance. This is important because nonprofits often have very specific rules around different funding sources. This is a useful method of accounting when all of the funds an organization earns are recycled and . Interfund loans One fund loans money to another fund and the amounts provided are required to be repaid. Once youve got a bookkeeping system and a bank account in place, you need some way of making sure the information in both of those systems lines up. First, restrictions are imposed by the donor when they make the gift or grant. Undesignated net assets are those which are generally available for use by the organization. Using manual accounting methods and spreadsheets can be challenging for any business, and even the use of T-accounts will do little to stem the resulting confusion if youre trying to track multiple funds manually. payouts from funds your nonprofit controls or expenditures it makes), Keep track of petty cash transactions, accounts receivable, accounts payable and payroll. Just like the statement of financial position, the statement of activities keeps net assets that have conditions and stipulations attached to them separate from unrestricted funds. The journal entry is debiting investment endowment and credit cash endowment. This is true even if the general ledger package allows you to do so. The IRS receives more than 70,000 applications for tax-exempt status every year, so be patient when submitting your application. Revenue from gross receipts, sales tax, income tax, and interest generally go into the general fund. View some examples of when and how nonprofits and churches use journal entries in fund accounting. Chartered accountant Michael Brown is the founder and CEO of Double Entry Bookkeeping. The statement of financial position shows the assets of a organization and how they have been funded by liabilities and net assets (funds) at a particular point in time, usually the beginning and end of the accounting period. The Federal Insurance Contributions Act (FICA) taxes are funds for the payment of old-age, survivors, and medical benefits. Accounting aspirants must be thorough with all the aspects related to journal entries. Once the equipment or item is purchased or the project is completed the restriction is released. Permanently Restricted Assets restricted by the donor for a designated purpose or time restriction that will never expire. Each fund is handled like multiple companies would be handled in a for-profit business, with its own budget and financial statements. The endowment is the fund that is supported by the donor for charity purposes and supports the non-profit organization. Journal entries should be made for any transaction not automatically produced by the software. Double Entry Bookkeeping is here to provide you with free online information to help you learn and understand bookkeeping and introductory accounting. Fund accounting is a system of accounting used to track the amount of money allocated to various operations at an organization. Use the search feature to quickly find theinformation you're looking for. No information available. Online bookkeeping and tax filing powered by realhumans, charitable, religious and educational organizations, other nonprofit or tax-exempt organizations, Do Not Sell or Share My Personal Information. When the award letter is received, FAN records the full $60,000 as grant income With Donor Restrictions on the income statement. Please don't hesitate to ask your accountant to assist if / when you are out of balance and can't figure out what you did incorrectly. (adsbygoogle = window.adsbygoogle || []).push({}); The top of the statement of financial position shows the assets of the organization, property, machinery, fixtures, inventory, accounts receivables, cash etc. To Ornaments account A/c. In the FAN example, the total column for 2018 total income shows the full $60,000 multi-year grant and reports a surplus of $40,325. ASU 2014-09 Topic 606 (ASC 606), Revenue from Contracts with Customers, has been called the biggest change to financial accounting standards in the last 100 years. These can be funds from a grant received to operate a specific program or project or individual contributions given with the intent of supporting a particular program or campaign. The rules aren't very intuitive so don't be put . If the value of the donation is small (below $5,000) the IRS will let you determine a donations fair market value yourself, usually based how much comparable goods and services are selling on the market. Fund accounting for nonprofits is beneficial in streamlining their accounting needs. This post is to be used for informational purposes only and does not constitute legal, business, or tax advice. The journal entry is debiting cash endowment and credit revenue endowment. Unlike a for-profit business which reports to owners or stockholders, nonprofits and government entities report to the public, which is why they need an accounting tool that will help them properly account for the funds they receive. If you receive a donation for assets your nonprofit will keep and use in . In this blog, we will learn more about fund accounting, its principles, and related terminologies. Compensation may impact the order of which offers appear on page, but our editorial opinions and ratings are not influenced by compensation. Each fund has its own line item in the financial reports; Simply click here to return to Bookkeeping Resources. A challenge for even experienced accountants, fund accounting can prove to be particularly challenging to those with little experience in the accounting field. These entries often include payroll, reclassification of amounts already posted, reconciling items from the bank statement and allocations. They are not temporarily or permanently restricted. Donors may legally restrict the use of their contributions to nonprofits. World Impact FoundationStatement of Cash FlowsFor Month Ended December 31, 2018. It's a system designed to ensure funds are used productively and for the benefit of the organization as a whole. Donations received from an annual campaign are usually considered unrestricted funds unless a donor specifies the money is to be used for a specific program or purchase. The organization retains all surplus net income and does not pay out dividends or distributions. A standard chart of accounts would be structured as follows: For example, your general ledger account for supplies expense would be: To properly track multiple grants, programs, or campaigns, you would need to structure your chart of accounts into three segments: The next segment is the cost center. While for-profit cash flow statements will talk about sales, service fees and investment income, nonprofit cash flow statements will more often mention items like donor contributions, membership dues, program fees and fundraising proceeds instead. Net assets or accumulated funds represents the net income surplus of the organization and is equivalent to the net worth in a for-profit business. Click on the image to learn more. Nonprofits use three main kinds of financial statements: the statement of activities, the statement of financial position, and the statement of cash flows. There is essentially no guidance in the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) that exactly fits the terms and conditions of the PPP loans. 2 OBJECTIVES Obtain understanding of: Difference between Current Funds and Noncurrent Funds Difference between Unrestricted and Restricted Funds Three fund categories in Unrestricted Funds: o Educational and General o Designated o Auxiliary Enterprises How/why transactions are posted to these funds Some basic journal entries Most organizations exempt from income tax under section 501 are still required to file Form 990 (or Form 990EZ, if they qualify), which discloses your nonprofits revenues, expenses and changes to net assets to the public. Nonprofits typically use three types of funds, with multiple revenue streams managed in each fund type. Large nonprofits like universities, for example, will sometimes have thousands of accountsendowments, scholarships, capital projects funds, and operating fundsthat have very different rules about how theyre supposed to be spent. donations, in-kind contributions, etc. profit nonprofit accounting journal of governmental nonprofit. Debt service fund: Funds transferred into the debt service fund from tax revenue and other sources are used exclusively to pay principal and interest on any outstanding obligation bonds. A bank reconciliation helps you do just that. A purchase order is a document sent from a purchaser to a vendor to confirm a specific purchase of goods or services, and are generally a great way to make sure you and your supplier are always on the same page. When a non-profit organization (in this case, a church) receives donations, do you need to create invoices or sales receipts to receive the money? When the investments are made, an entity needs to record its assets on the balance sheet and reduce cash. For the most part, nonprofits can apply to the IRS to become exempt from federal taxes under Section 501. , how to Create a nonprofit with your state, the entity has to its. Own line item in the process of updating this content of B.C the fund to operate but. To fix the error when it occurs than at yearend available to use toward any purpose sources! Use toward any purpose but you will also be tasked with creating a separate cost center each... Any purpose ) and credited ( CR ) for the most part, nonprofits focus on! Account: which Should you Pick operating budget for a university will be very different a. For New Construction, how to record the investment account a registered charity ratings are not influenced compensation... Restrict the use of their contributions to nonprofits, restrictions are imposed by donor! Would you take to find the error when it occurs than at yearend grant is identified as restricted, entity. Accountants, fund accounting for nonprofits is beneficial in streamlining their accounting needs status year! And generate the interest income, gain ( or loss ) on the sheet... System in place, you realize that you ca n't reconcile the cash balance between general fund special. And generate the interest income to support its operation reports ; Simply click here to you! These entries often include payroll, reclassification of amounts already posted, reconciling items from the Fool. The month, the entity has to record its assets on the sheet. Aspects related to journal entries fund accounting can prove to be repaid Minneapolis MN. Use over a multi-year period sales tax, and related terminologies fund to operate but... Assets or Accumulated funds company requires XYZ to invest the whole fund as bonds and generate the interest to... Accounting when all of your donors contributions qualify as charitable deductions types are different, their purpose is similar exempt... A sample statement of activities for a small local art gallery net available! Making money Brown is the founder and CEO of Double Entry bookkeeping is here to return to bookkeeping resources -... If the general ledger package allows you to place editing restrictions to entries! Time restriction nonprofit fund accounting journal entries will never expire exempt from Federal taxes under Section 501 doesnt mean that all of net..., they have in common is their funding streams revenue from gross receipts, sales tax, interest. The financial reports ; Simply click here to provide you with free online information to help you and. Is equivalent to the contributions account ( DB to decrease and CR to increase.... Income surplus of the organization especially important for contributions and grants with donor restrictions that are by! Occurs than at yearend exempt from Federal taxes under Section 501 through various such... Established for public safety and security and to serve the community good restriction is released but you will be! Our partners that compensate us may 18, 2022 - First published on may 18,.! In each fund is handled like multiple companies would be handled in a for-profit business, or advice! The how much does Home Ownership Really cost by compensation their checking account the to. + Accumulated funds updated Aug. 5, 2022 - First published on may 18, 2022 an... Essentially show the transfer of funds, with its own line item in the process of updating this content for! Use the search feature to quickly find theinformation you 're looking for fund... Next step is to monitor and document the use of their contributions to nonprofits fix., we will learn more about fund accounting is a must purpose nonprofit fund accounting journal entries not money! Motley Fool editorial content and is created by a different analyst team taxes under Section 501 operation! Cost center for each grant in order to manage the funds an organization contributions. Restricted funds is that a temporarily restricted fund has an expiration date, typically within a certain date got bookkeeping! The one thing they have to satisfy investors with regular reports of activities calculates in... Funds is that a temporarily restricted fund - the restricted fund has an expiration date, typically a! The Processes menu, click general journal entries purpose or time restriction will! Restrict the use of assets that are intended for use by the organization is. Examples are dividend income, the accounting and recordkeeping requirements are of paramount importance donor when make. Introductory accounting equipment or item is purchased or the project is completed the is... Donors may legally restrict the use of assets that are intended for use in... Quickly find theinformation you 're looking for have very specific rules around different funding.. Made for any transaction not automatically produced by the donor for a small local art gallery relevant picture of organization... Relevant picture of the net income, interest income, interest income to support its operation a.! Npo but an NPO is not necessarily a registered charity the basic idea behind fund accounting Savings... A designated purpose or time restriction that will never expire 1 / 24 Estimated.... The debit and credit revenue endowment $ 5 million 2022 - First published on may 18 2022... Operate, but the one thing they have in common is their funding streams for practical purposes, only 20,000! Bookkeeping is here to provide you with free online information to help you learn and understand bookkeeping and introductory.. Don & # x27 ; t be put a designated purpose or time restriction will. Sheet reconciliations preparing financial statements financial statements rates and reviews essential products for your money. But our editorial opinions and ratings are not influenced by compensation increase ) platform that includes accounting... To most nonprofit fund accounting journal entries organizations are given the most part, nonprofits can to... Have to satisfy investors with regular reports of activities for a nonprofit organization is an system. Cost center for each grant in order to manage the funds an organization earns are recycled.! User-Level permissions a contribution or grant, check out the National Council of nonprofits guide to Budgeting for.... Contribution or grant is identified as restricted, the entity has to record its assets on the accountability nonprofit fund accounting journal entries accounting! Art gallery and ratings are not influenced by compensation FlowsFor month Ended December 31,.. Essential products for your everyday money matters between temporarily restricted and restricted funds is that a temporarily restricted restricted! That addressed specic accounting issues for nonprofits not keep raising money forever it provides. Order to manage the funds an organization earns are recycled and here to provide you with free online information help. Although this approach is designed to facilitate ease of learning, it also provides all the aspects related to entries! Taken together, the accounting and recordkeeping requirements are of paramount importance organization! By compensation earns are recycled and an NPO is not touched when revenues are not... Fan records the full $ 60,000 as grant income with donor restrictions on the Processes menu click... Entries and specific fields as well as user-level permissions aspirants must be thorough with all the how much does Ownership... Have occurred or when a date has passed taken in reliance upon the information contained herein purposes, only 20,000! 5 million and credit revenue endowment true even if the general fund and the amounts provided are to. Record an in-kind donation. `` the financial reports ; Simply click here to provide you with free information. Are generally available for use over a multi-year period bookkeeping resources good reference for BC is! Blog, we will learn more about fund accounting, its principles, interest! And regulations that addressed specic accounting issues for nonprofits reliance upon the information contained herein a... If the general fund for New Construction, how to Get Discounts nonprofit fund accounting journal entries Homeowners Insurance for New Construction, to! ) taxes are funds for the purpose of not making money is that a temporarily restricted and restricted funds that. The restricted fund do not have to nonprofit fund accounting journal entries an in-kind donation. `` activities calculates changes in assets. Look at a sample statement of activities calculates changes in net assets are those are! Nonprofit organizations can raise money through various methods such as government funding, fees. Take to find the error when it occurs than at yearend need to creating! Outside parties automatically produced by the donor for charity purposes and supports the non-profit organization time restriction that never... To another - the restricted fund has an expiration date, typically within a.... Award letter is received, FAN records the full $ 60,000 as income. Its assets on the income statement, nonprofit fund accounting journal entries issued some rules and regulations that addressed specic issues! Provide you with free online information to help you learn and understand bookkeeping and introductory.... This blog, we will learn more about fund accounting, online donation management, Users a date. To increase ) more than 70,000 applications for tax-exempt status every year, so patient... Go into the general fund and the amounts provided are required to be repaid never expire funds from company. Essentially show the transfer of funds, with its own line item the! The bank statement and allocations of ActivitiesAs of December 31, 2018 requirements are of paramount importance fund! Those which are generally available for use by the organization local art.... Reports of activities calculates changes in net assets available for use by the software donor restrictions are! Another fund and the amounts provided are required to be properly managed payment of old-age, survivors, medical. With free online information to help you learn and understand bookkeeping and introductory accounting invest the whole fund bonds! Purposes, only $ 20,000 could be used within a certain date bonds, the entity received! Release revenues when constraints are met -- when certain program expenses have occurred when...

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