Accounts Payable

Effective Date: 07/01/00
Updated: 04/16/08

Procedure Statement 1: Reviewing Encumbrances

Procedure Description

When reviewing Budget and Expenditure Reports each month, departments are asked to look carefully at the outstanding encumbrances recorded on the report and take the action shown below if required.

Procedure Steps

Outstanding encumbrance which has been paid (payment shows on report) but not liquidated:

  1. Notify Accounts Payable for correction.

To change an Account Number on an outstanding encumbrance:
  1. If payment has not been processed, notify the Materials Management Department to issue a change order indicating the new account number.
  2. If unable to determine from reports that payment has been made, assistance may be obtained from the Accounts Payable Office in locating this information.