With grant refunds from endowment funds, there should be a way to identify whether you want it to go back to spendable balance or to the default income balance. As it is, if a person other than the accountant does grant refunds they have to alert the accountant which is ripe for error due to missing the step. Or if the accountant processes the refunds they have to (1) remember to do and (2) do - a second process of entering the journal entry.
With grant refunds from endowment funds, there should be a way to identify whether you want it to go back to spendable balance or to the default income balance. As it is, if a person other than the accountant does grant refunds they have to alert the accountant which is ripe for error due to missing the step. Or if the accountant processes the refunds they have to (1) remember to do and (2) do - a second process of entering the journal entry.