The report of the unrestricted funds is divided between uncommitted and committed funds. The display found in gamc-budget-charts-B.pdf (see under Additional Resources) indicates those funds as well as the activity of those funds and the status of the total reserves as of closing December 31, 2011. The 202nd General Assembly (1990) adopted the following policy:
A. Presbyterian Mission Program Fund
1. A fund composed of all unrestricted and uncommitted receipts and assets intended for the support of the General Assembly mission program.
2. Sources to maintain this fund shall include all unified revenue available for the General Assembly Mission Program, including but not limited to:
a. unified income including receipts from congregations, presbyteries, or individuals;
b. unrestricted gifts, legacies, bequests
c. unrestricted investment income;
d. gift annuity excess reserves;
e. such nonrecurring income as the General Assembly Council shall direct by general or specific policy statement; and
f. under expenditure of the unified portion of the General Assembly Mission Budget.
3. The Uncommitted Funds portion of the Presbyterian Mission Program Fund at year end must be equal to at least 30% of the Unified portion and direct mission support of the General Assembly Mission Budget, which minimum provides for
a. cash flow needed for mission purposes;
b. guarantee of the current unified budget. (Minutes, 1990, Part I, p. 377)