My auditors have confirmed that I have been coding income and expenditure to a restricted fund which should really have been coded to an unrestricted fund. How should I move this on FMS?

A journal should be completed to move the income/expenditure between funds. Focus>General Ledger>Manual Journal Processing>Normal Journal In the example of £1,000 income that has been incorrectly credited to restricted Fund 02 that should be in unrestricted fund 03, the entry would be: DR 10300-02 £1,000 (incorrect entry)CR 10300-03 £1,000 (correct entry) It could be acceptable to move an entire ledger, for instance if school trip income was moved from Fund 02 or vice versa, you do not need to journal each individual transaction but can journal the total income collected for the trip between the two funds. Ensure clear audit evidence is maintained of the journal that had been actioned.