State agencies and institutions of higher education must report payables and binding encumbrances for third-quarter fiscal 2026 appropriations by June 30.
Quarterly certification must be entered in the online form.
See Encumbrance Reporting and Lapsing of Appropriations (APS 018) (FPP A.019) for more information.
An accounting policy meeting will be held June 24, 10 a.m.–noon. Topics will include:
- Schedule of Expenditures of Federal Awards (SEFA) update and common errors.
- SPA update and common errors.
- GASB Statement No. 103.
- State Pass-Through Reconciliation (SPTR) update and common errors.
Attend the presentation in person or online (via webinar). See the Accounting Policy Meetings page for more information.