Which resource code range represents unrestricted resources?

• A. Restricted Resources
• B. Unrestricted Resources
• C. Building Funds
• D. Reserves

Answer: (B)

In this coding system, resources are separated by restrictions: unrestricted resources have no donor or programmatic restrictions, allowing the district to use the funds for any approved general purposes. The resource code range for unrestricted resources is used to identify and report those flexible funds separately from restricted ones, aiding budgeting, auditability, and compliance.

Restricted Resources, on the other hand, are tied to specific conditions or purposes; Building Funds are typically dedicated to capital projects, and Reserves are set aside for future needs and may be designated or restricted. Thus, the unrestricted range best matches funds available for general use without those constraints.