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In some instances accrued surpluses may be utilised in order to resolve accounts that have gone into deficit. First it is critical to identify how the surplus has arisen and whether there are rules concerning how those funds may be used (e.g. specific donations and trust funds). Surpluses may only be used to fund allowable expenditure.

Best Practice Guide 3 sets out more detailed rules regarding spending surpluses.

It specifies when certain transaction codes are to be used - particular care is required when spending trading surpluses.

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