The 1980-81 data for 43 provincially assisted universities and affiliated institutions in Ontario regarding appropriated reserves and unappropriated funds arising from university operating accounts are presented. Opening and closing fund balances are shown for the beginning and end of the 1980-81 fiscal year, and operating fund activity during the year is also displayed. Statistical tables group appropriations into five categories: provisions for repairs, renovations, and replacement of physical assets in future years; purchase order commitments for materials and services ordered but not received in the current year; appropriations that are carried forward for spending for specific budgetary purposes in the subsequent year; funds that have been established for purposes of self-insurance to protect against uninsured losses; and various types of appropriations that are unique to one or a few institutions. It is suggested that the ability to set aside funds to meet future needs has been an important element in the financial planning of Ontario universities. During the 1980-81 fiscal year, the amounts included in operating funds' appropriated reserves increased by about three percent from $48.2 million to $49.6 million. Since this increase was far less than the annual rate of inflation, the actual purchasing power of the dollars involved declined significantly from the previous year. The amount of funds that were unappropriated actually declined over the course of 1980-81. This further reflects the financial constraints under which universities operate. (SW)