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+Upgrade Notes
+
+The process for ACQ Year End has changed. As well, the functioning of the
+transfer_fund stored procedure has been modified.
+
+The major changes rely upon a change to acq.fund_allocation. The change adds two new columns:
+
+1. fund_amount
+2. conversion_ratio.
+
+fund_amount is the amount of money allocated to the fund in the currency of the fund.
+conversion_ratio is the ratio used to make the conversion.
+
+These columns are populated by a new trigger on the acq.fund_allocation table.
+
+The addition of the fund_amount column allows the exchange rates to be modified without changing the values stored in each fund. Previously, if you modify exchange rates, the values already allocated to funds changed.
+
+The transfer_fund stored procedure has had some of its logic modified, and a new stored procedure return_funds_to_source is added to simplify the logic in transfer_fund.
+
+return_funds_to_source is used in cases where the money is not being transferred to another fund, but, instead, is being returned to the funding source.
+
+As well, a small fix now allows funds with no money allocated to them to be displayed as $0.00. Finally, a number of PgTap tests are included to check these changes.