ACCOUNT NO. 6150, ENCUMBRANCES - 10465
(Revised: 05/1987)
Normal Balance: Debit
Purpose: This account shows the amount of un-liquidated encumbrances against appropriations currently available for encumbrance. It is supported by salary, expense and procurement documents for approved expenditures that have not yet been paid.
Subsidiaries: Allotment-Expenditure Ledger, File of Open Estimates
Normal Entries:
|
Entry No. |
Debits |
Entry No. |
Credits |
|---|---|---|---|
|
2. |
Encumbrance documents are issued and adjusted. |
3. |
Claims that liquidate encumbrances are scheduled for payment. |
| A-8R | Encumbrances of Continuing Appropriations are re-established as of July 1 of the new fiscal year. | 4. | Funds are transferred to the State Payroll Revolving Fund for payment of agency payrolls. |
| 16. | Controller's Journal Entry is received for recording payment of printing services. | ||
| 17. | Advance is made to a construction agency. | ||
| A-8 | The encumbrance account is closed as of the end of the fiscal year. |
Revisions
No Revisions for this item.
Search Entire Manual
Print Entire SAM Manual
Please bear with us, generating the entire SAM for printing will take approximately two minutes.