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I am trying to find out if a Restricted Account can be used for Ministry expense if Ministry expense was short from Budget Cuts.

Restricted funds must be used for the purpose for which they were restricted by a donor unless you get approval to change the purpose from the donor or from the state attorney general or a court.  You run a real risk of personal liability if you misues funds given for a specific purpose.   If the funds were "restricted" by the board, and not by a donor, the board can "unrestrict" them, but the same is not true with restrictions set by a third-party donor.  —Don Kramer 

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