Per the LSC Financial Guide (January 2023), 3.3 Fund Balance is "...the excess of LSC support plus the prior year carryover amount over the expenditures of LSC funds (including capital acquisitions)." In addition, the financial statements must include the unexpended amount of the LSC Basic Field Grant funds by type and year, even if the balance in the fund is zero. (LSC Financial Guide (January 2023), 3.3)?