General Government
9885 Reserve for Liquidation of Encumbrances

For individual department budgets, 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. This treatment is in accordance with the budgetary/legal basis of accounting and consistent with individual department budgets.

For the purpose of determining the overall General Fund balance, Government Code Section 13307 requires that encumbrances should not be counted as a budgetary expenditure until the delivery of the goods and services. More.....

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 * - 130K) 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.

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 * - 126K)
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.