EXPENDITURES - 8360
General
Expenditures are normally classified at the same level as budget appropriations and must be recorded in accordance with the state’s accounting policies. Expenditure accounts will be maintained on an appropriation expenditure basis to provide detailed budget reports reflecting transactions impacting the appropriations. See SAM section 8311 for the budgetary control elements.
Refer to SAM section 8340 Encumbrances, for more information on how encumbrances are treated as expenditures at year-end.
Personal Services
Salaries and wages, and contributions for OASDI, health, dental, and vision care benefits paid under the Uniform State Payroll System may be recorded in the appropriation from the Payroll Expenditure Register or from the documents that support the register, such as the Notices of State Payroll Revolving Fund Transfers and the Payroll Warrant Registers.
Operating Expenses and Equipment
All items scheduled for payment will be posted to the appropriation from the amounts shown on the invoices included in claims presented to the State Controller's Office (SCO). Expenditures resulting from SCO’s transfer will be recorded from individual journal entries.
Abatements
A reduction to an expenditure that has already been made. Only specific types of receipts are accounted for as abatements. See SAM section 8366 Abatements of Expenditures, for a list of receipts that may be accounted for as abatements.
Abatements are normally posted to the appropriation from various subsidiary records and source documents. The amount applicable to each appropriation is recorded as a credit amount in the expenditures. This entry will decrease the expenditure total and increase the unencumbered balance. The unliquidated encumbrance will be affected only if an encumbrance must be re-established.
Year-End Accruals
Expenditures and reimbursement accrued as of June 30, and liquidations of encumbrances resulting from such accruals will be posted to the applicable appropriations. See SAM sections 10602 and 10608 for accrual procedures.