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25 <br />• <br />• <br />NON~PENDABLE FUND BALANCE <br />Not in spendable form <br />. Cannot ever be spent (e.g., supplies <br />inventories and prepaid) <br />• Cannot currently be spent (e.g., the <br />long-term portion of loans receivables <br />Legally or contractually required to be <br />maintained intact (e.g., principal of an <br />~-- sinking fund) <br />RE.S~'~~CTFD ~UNQ ~~4LANC <br />....._ <br />Amounts constrained to being used for a <br />specific purpose by: <br />^ External parties (i.e., creditors, <br />grantors, contributors, or laws or <br />regulations of other governments <br />^ Imposed by law through constitutional <br />provisions or enabling legislation - RSS <br />' ' <br />