A minus sign by a fund name means you can compress the information by clicking on the minus sign. These serve the purpose of providing an overall look at commitments and expenditures. However, money does not reside here. Summary funds allow you to gather a summary of information about all of their subordinate funds. Analyzing fund activity at the summary fund level allows you to see the expenditure activities of all allocated and reporting funds associated with the summary fund.
Allocated funds are subordinate to summary funds.
Money actually resides in allocated funds only. Fund transfers may only be done between allocated funds. They may also be used in orders and invoices for commitments and payments. Reporting funds are subordinate to allocated funds and do not have real money in them. Reporting funds may be used in purchase orders and invoices for commitments and payments, and payment is actually made from the reporting fund's parent allocated fund.