Designated accounts are accounts where funds have been earmarked for a specific church mission or purpose and should be used by the church for that purpose. Designated accounts DO NOT reset each budget year, they carry forward indefinitely until used. In general, a designated account should be used before a budget account if there is not a specific “campaign” related to “building up” a designated account.
{having some rainy-day funds, over and above budgeted account???}

For example, let’s say there is $2,500 in the Community Garden designated account, #8000070. If there is no specific campaign by the garden team to build up those funds, then it would be appropriate to use them for regular garden expenses. If, however, the Garden Team has a campaign to raise $10,000 to purchase and install a greenhouse, then it may be appropriate to use the regular budget account and keep building the designated account.