ENCUMBRANCES - CAPITAL OUTLAY - 8343

(Revised: 09/2020)

These appropriations usually will be encumbered by individual encumbrance documents.

Usually purchases of real property are subject to the provisions of the Property Acquisition Act. (See SAM section 8705.) Agencies/departments may encumber the estimated amounts of such expenditures by using a Purchase Order/Estimate Change (STD. 96) as an internal accounting document.   For FI$Cal agencies/departments, a Purchase Order is used.

For projects conducted by the Division of the State Architect, Controller's Transfers supported by Public Works Project Authorization and Transfer Requests will be posted to the applicable appropriations.

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