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Reappropriation of account balances after fiscal close

General Funds, Student Fees, Special State Appropriations funds - The expense account balances at year-end roll forward as beginning balances in the appropriations columns (of FIS reports)

Self-Supporting funds (including University Related Event accounts) - The expense account balances at year-end typically close to the provision accounts (in early August). They can then be moved back (budgetarily) from the provision account to the original expense accounts.

Extramural (contract and grant) funds - The entire project budget and expenditures to date for these expense accounts roll forward into the respective columns

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