Beginner
GASB fund balance classification guide and examples
Creates a fund balance classification guide (nonspendable/restricted/committed/assigned/unassigned) with examples. Useful for government finance teams and auditors.
Create a GASB fund balance classification guide for {government_entity}.
Inputs:
- Fund types and descriptions: {funds}
- Restrictions/commitments documentation: {restrictions_commitments}
- Policy on assignments: {assignment_policy}
- Sample transactions: {sample_transactions}
Output:
1) Classification rules summary with decision tree.
2) Examples table: transaction โ classification โ rationale โ evidence needed.
3) Year-end checklist to validate classifications.
4) Disclosure note outline for fund balance.
Keep language clear for practitioners.Related Prompts
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