GrantWISE CoP - APR Section B
Topics Covered
- Encumbered/committed funds are excluded from carryover calculations; carryover = remaining G5 balance minus encumbered funds.
- G5 is the authoritative source for actual expenditures; state accounting reports may differ but discrepancies must be resolved.
- Continuation funding decisions are based on encumbered amounts plus drawdown activity — large unexplained balances trigger scrutiny.
Key Concepts Clarified