Can departments use current year appropriations to pay for services and/or goods to be delivered in the next fiscal year?
Expenditures/encumbrances are charged to the fiscal year that the goods/services are delivered when the purchase agreement stipulates that delivery be delayed until requested or delayed until on or after a specific date. Expenditures/encumbrances are charged to the fiscal year that the purchase agreement is issued when the delivery date is construed to mean as soon as possible.
Related Questions
- Can departments pay claims against reverted appropriations from current appropriations? Does Department of Finance (Finance) need to approve reverted year claims?
- Can departments use current year appropriations to pay for services and/or goods to be delivered in the next fiscal year?
- Would State Government Departments or Local Government Authorities be required to pay rates and/or receive any services?
