Ad hoc accounts are those that are established for a specific purpose or activity and are not part of an organization or institution’s general accounting structure. In other words, these accounts exist outside regular accounting practices and are usually used as a stopgap measure for dealing with unexpected costs or financial obligations. Ad hoc accounts can provide organizations with a flexible and cost-effective way to manage their finances, but they also require extra care and attention to ensure that the funds are being used responsibly. With smart management and oversight, ad hoc accounts can offer organizations the opportunity to increase their financial efficiency while still achieving their goals.