Carry-forward balances are in-year fund surpluses or deficits (shortfalls) which can be carried over from one fiscal year to the next or subsequent fiscal years and then used to cover expenses. >> If the unit owns the fund source, a surplus (deficit) carries forward into the unit's expendable fund balance. >> If the unit does not own the fund source, there are two options: 1. if the fund balance is not transferred, the unit is granted spending authority to spend against the fund source. 2. if the fund balance is transferred, the surplus (deficit) could be swept back to the owner's expendable fund balance per agreement or at owner's discretion. In the future, a commitment tracking process will enable budget requests / commitments once approved to become part of the operating budget through an end date.