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Fiscal Management Encumbrance Reporting Audit Reports
Effective fiscal 2019, the Fiscal Management Division’s Expenditure Audit section completes encumbrance audits based on ad hoc reports from the statewide accounting systems. These audits focus on agencies with large expired year appropriation lapses. Theoretically, these lapsed appropriations were originally encumbered or they would have been swept previously. Part of these engagements includes a documentation review to support the original encumbrances established.
Encumbrance audit reports for each agency audited are: