General Government
9885 Reserve for Liquidation of Encumbrances

Encumbrances (commitments for the procurement of goods or services which have not yet been received by the state) are accrued as expenditures by departments at year-end and included in the expenditure totals of individual budget displays. This treatment is in accordance with the budgetary/legal basis of accounting.

Generally Accepted Accounting Principles (GAAP) require that encumbrances be reflected as a reserve against the General Fund balance and not as an expenditure, as in budgetary/legal basis accounting. More.....

PROGRAMS Back to Top
The following table presents total proposed budget year positions and expenditures for each budgeted program area. These expenditures include all funding sources that support the state agency's programs.
Code Program
 Proposed
2007-08*
Positions
Dollars
10
 Encumbrance Adjustment
-
$-
Totals, Positions and Expenditures (excluding Infrastructure)
-
$-
 
 Infrastructure Expenditures
-
-
Totals, Positions and All Expenditures
-
-

Refer to the 3-Yr Expenditures & Positions for expenditures, positions, and funding detail.
PRINTABLE BUDGET DOCUMENTS Back to Top
The following identifies budget documents for this state agency that are available in a printable (pdf) format.

Entire Reserve for Liquidation of Encumbrances Budget (pdf * - 8K) in pdf format.
This document provides a printable format (pdf) of all budget information for this state agency. Note: Along with other information, this document includes the documents listed below.

 Detail of Appropriations and Adjustments ONLY (pdf * - 2K)
This document provides a printable format (pdf) of only the detail of appropriations and adjustments for this state agency.

ADDITIONAL INFORMATION Back to Top
Legal Citations and Authority
Includes the legal citations (state statutes, federal statutes, and court orders) for operation of department programs and activities.
Encumbrance Adjustment Table (pdf * - 3K)
This chart reflects the statewide adjustment to reduce expenditures on a budgetary/legal basis by the encumbrance amounts to comply with Generally Accepted Accounting Principles.