APPROPRIATION AND ENCUMBRANCES - 7829

(Revised and renamed)

An appropriation subsidiary ledger is maintained to provide the agency/department with detailed transactions to reconcile appropriation balances monthly. See SAM Section 8320, Appropriation-Purpose and Requirements.

An encumbrance subsidiary ledger is maintained to record detailed information from supporting procurement documents. The ledger is used to validate the amount of encumbrances and reconcile balances at least monthly. See SAM Section 8340 Encumbrances.