Unrestricted Current Funds (unrestricted operating or general)

Home » CMA Glossary Term » Financial Statements and Reporting » Unrestricted Current Funds (unrestricted operating or general)

Unrestricted Current Funds, often referred to as unrestricted operating or general funds, are financial resources available for an organization to use at its discretion, without any donor-imposed restrictions. These funds are typically used for day-to-day operations, allowing flexibility in addressing immediate needs and strategic initiatives. The unrestricted funds definition emphasizes their role in providing financial stability and operational agility.

CMA Exam Academy 16-Week Accelerator Program