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Field guide · DFT-G06

Contributions that do not net to zero

A contribution is a transfer between resources, and a transfer has two sides by definition. When the 8980s do not sum to zero across the file, one side is missing, and the review treats that as a hard stop.

The rule

Zero, across the whole file

Objects 8980 through 8999 record contributions between unrestricted and restricted resources. Because every dollar contributed into one resource is a dollar contributed out of another, the family must net to exactly zero across the file. Not per fund, not approximately: zero.

A nonzero net means the file asserts that money appeared from nowhere or vanished into nothing, which is why this class of exception blocks certification rather than warning about it.

How it happens

The one-sided contribution

  • The covering entry posted, the source entry did not. A deficit resource got its contribution in; the unrestricted side that funds it was never booked.
  • Opposite signs, unequal amounts. Both sides exist but one was later adjusted alone.
  • The pair straddles a dataset. One side landed in a fund or period not included in the export.
  • An 8980 used as a plug. A balancing shortcut from close week that nothing offsets.
The fix

Find the resource, book the mirror

The repair is the mirror image of whatever is missing: a contribution of equal amount and opposite sign, in the correct fund, against the resource that funds or receives it. The amount is arithmetic; the resource is judgment. A tool can compute the net by fund and hand you the entry shape with the resource slot left open, but choosing which unrestricted or restricted resource carries the other side is a decision about your budget, not your file.

SPECIMEN · B3 FINDINGSYNTHETIC DATA
Fund 01 net of objects 8980-8999+250,000.00
contributions in exceed contributions outmust net 0.00
01-????-0-0000-0000-8980-250,000.00
offsetting side; ???? = the funding resourceCLOSES TO ZERO

The ???? is deliberate. An automated fix that picks your funding resource for you is guessing about policy; the honest version computes everything computable and leaves the one judgment slot visible.

Check your own file in the time it took to read this. Drop a SACS Other Export (.dat) into SACS Pre-Flight and see every finding, with line numbers, before the Official Export runs. Findings are free and your file never leaves your browser.

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