ENTRY NO. 2 – ENCUMBRANCES - 10502

(Revised: 12/2021)

Purpose: To record encumbrance documents to obligate all or part of an appropriation currently available for encumbrance. 

 

References: SAM sections 7640, 7650, 7670, 8340, and 10465

 

Record Encumbrances

Debit/ Credit	Account	Legacy Account	Account Description	Note
Debit	Not used	6150	Encumbrances	a
Credit	Not used	5350	Reserve for Encumbrances	b

 

Note:

1. Amount of encumbrance documents.
2. Amount of reserve for encumbrance from the encumbrance documents.

For agencies/departments using FI$Cal, the Commitment Control ledger records encumbrances established by purchase orders within the Purchasing module or from allocated encumbrance journals in the General Ledger module.