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In some instances, accrued surpluses may be utilised to resolve accounts that have gone into deficit. 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. FPM Chapters 3 (Chart of Accounts) and 12 (Investments) set out out more detailed rules regarding spending surpluses. It specifies when certain transaction codes are to be used. Care is required when spending trading surpluses.

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