Restricted Gift Utilization

Restricted Gift Utilization

Component File: src/features/reports/components/RestrictedGiftUtilizationReport.tsx Route / navigation: Path /reports, Zustand reportTool = restricted-gift-utilization. See 00-REPORTS-HUB.md. Status: Implemented; Supabase migration applied to ifm on April 28, 2026.

Overview

Restricted Gift Utilization is primarily a planning report for designated gifts. It compares received donations, scheduled availability, purpose-coded spending, remaining availability, and future scheduled amounts.

As of the fund-accounting readiness V1, it also has an optional gated accounting workflow: parent-org accounting users with write access can create and post a net-asset release from an eligible row. The planning math remains unchanged; accounting impact only happens when a release is explicitly posted.

Schedule Model

The report reads optional rows from donation_allocation_schedules.

• donation_id links to the source donation.
• start_date / end_date define the planning period.
• schedule_type is currently even_monthly.
• note is optional staff context.

Unscheduled donations are fully available once their donation date is on or before the report as-of date. Scheduled donations are prorated evenly by inclusive months.

Migration: supabase/migrations/20260428015946_donation_allocation_schedules.sql

The remote Supabase migration history records this as 20260428015946_donation_allocation_schedules. The table is non-accounting support data only; it does not post journal entries or change official financial statements.

Report Behavior

• Filters: as-of date, fund, purpose, donor, search, and remaining-only.
• Rows group by fund, purpose, and donor.
• Expenses count as used when they are approved or paid and share the same fund and purpose.
• When multiple donors share the same fund and purpose, purpose-level expense usage is allocated proportionally by each row's scheduled available amount.
• The drill-down drawer shows source donations, schedule dates, and matched expenses.

Restriction Release Posting

The Create Release action is visible only for parent-org users with accounting write access and director/accountant position.

Posting flow:

• Creates a restricted_net_asset_releases row with fund, purpose, donor/grant evidence, release date, amount, memo, and selected restricted/unrestricted net asset accounts.
• Posts through the existing balanced journal entry path.
• Debits net assets with donor restrictions and credits net assets without donor restrictions.
• Stores the resulting journal_entry_number on the release row.
• Keeps the utilization report as availability/evidence support; official accounting releases come from the release row and posted JE.

Required release inputs:

• restricted net asset account
• unrestricted net asset account
• positive release amount
• release date

If either account is missing, posting blocks until finance selects both accounts.

Related Files

• src/lib/db/restricted-gift-utilization.ts
• src/lib/db/restricted-net-asset-releases.ts
• src/lib/db/fund-accounting-readiness-reports.ts
• supabase/migrations/20260428015946_donation_allocation_schedules.sql
• supabase/migrations/20261201030000_fund_accounting_reporting_readiness.sql
• supabase/migrations/20261201020000_fund_accounting_readiness.sql
• src/features/donations/components/DonationsManager.tsx

Synced from IFMmvp-Frontend documentation: pages/reports/20-RESTRICTED-GIFT-UTILIZATION.md