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    <title>EARMARKED/ENDOWMENT FUNDS</title>
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    <description>Earmarked and endowment funds are to be reported fund-wise in the annual statement of accounts, showing opening balance, additions (donations/grants, investment income, other additions), utilisations (capital and revenue expenditures) and the net year-end balance; disclosures must follow grant conditions and central government plan funds must be shown separately and not commingled.</description>
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      <description>Earmarked and endowment funds are to be reported fund-wise in the annual statement of accounts, showing opening balance, additions (donations/grants, investment income, other additions), utilisations (capital and revenue expenditures) and the net year-end balance; disclosures must follow grant conditions and central government plan funds must be shown separately and not commingled.</description>
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