Restricted Funds Utilisation Rate
Percentage of restricted (grant-tied) funds spent within the period for which they were designated
What is Restricted Funds Utilisation Rate?
Restricted funds utilisation rate is the percentage of restricted funds that were spent within the designated period. Restricted funds are gifts or grants that can only be used for a specific purpose.
Funders expect their money to be used as agreed and on time, so low utilisation can put relationships and future funding at risk.
How this KPI is measured
- Function
- Finance
- Sub-function
- Financial Sustainability
- Industry
- Not-for-Profit / Charity
- Type
- Lagging
- Impact
- Financial control
- Unit
- %
- Measurement frequency
- Quarterly / Annual
- Formula
- (Restricted funds spent in designated period / Total restricted funds available) × 100
How to calculate it
Divide restricted funds spent in the designated period by total restricted funds available, and multiply by 100.
For example, if 900,000 of 1,000,000 available restricted funds was spent within the period, the rate is 90%.
Track each fund against its conditions and deadlines, and talk to funders early if delays are likely.
Where it is used
Meeting funder expectations
Use money as agreed.
Managing project delivery
Spot underspends.
Protecting future funding
Show good stewardship.
How to improve it
Tips and common mistakes
- Never use restricted funds for other purposes.
- Unspent funds may have to be returned.
- Keep clear records for audit.
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