Grants & Awards: LGRMIF: Reporting Guidelines:

Project Encumbrances - LGRMIF Grant Program

• Acquisition of Equipment (Code 20) or Supplies and Materials (Code 45)
• The encumbrance is made on the date on which a binding written commitment to acquire the property is made.
  

• Salaries for Professional Staff (Code 15), Support Staff (Code 16), and Employee Benefits (Code 80)
  • The encumbrance is made when the services are performed.
    
    
• Purchased services by a contractor who is not an agency employee (Code 40)
  • The encumbrance is made on the date on which the agency makes a binding written commitment to obtain the services.
    
    
• Performance of work (Code 30)
  • The encumbrance is made on the date on which the agency makes a binding written commitment to obtain the work.
    
    
• Public utility services
  • The encumbrance is made when the agency receives the services.
    
    
• Travel (Code 46)
  • The encumbrance is made when the travel is taken.
    
    
• Rental of real or personal property (Code 40)
  • The encumbrance is made when the agency uses the property.
    

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