If an organization has issues reconciling the Changes in Endowment Net Assets report, it may be because your organization has multiple investment pools. If it does, you may be trying to reconcile to a single pool instead of to the total of all pools.
1. If you aren't sure, check to see if your organization has multiple investment pools. On the REPORTS tab, click on FAS 117-1.
5. The APPROPRIATIONS OF ENDOWMENT ASSETS FOR EXPENDITURE line equals total distribution transactions for ALL POOLS.
The above definitions can be found on the last page of the report.