April 14 2025 - Version 1.1:听Version 1.1: P2.3 removal of "of a previous fiscal year". P4.1 now indicates听that 鈥淎pproval from Financial Services is required prior to processing a transfer听reducing the fund balance听from a 1A fund听unless the transfer meets the criteria of one of the exceptions included in P4.2鈥�. P4.2 was added and provides the exception criteria.听PR2听was modified from 鈥渋f the sum of all transfers of revenue鈥� to 鈥渋f the sum of听all amounts听reducing the fund balance鈥�. PR3 was听was added and states that 鈥淚f the transfer qualifies as an exception under P4.2, the reason for the exception must be documented in the journal鈥檚 FOATEXT鈥�