Announcements - Purchase Orders

Purchase Order and Encumbrance Reference Chart

The attached chart has been created to assist agencies when determining if a purchase order and encumbrance is required for certain types of payments.
The chart can be used as a quick reference tool.  However, it is not intended to be all inclusive, or replicate, or be a substitute for Policy Manual 10,300, Statewide Encumbrance Policy, or content published in any informational circular by OPC (Office of Procurement and Contracts) or OCFO (Office of Chief Financial Officer).  Also, Policy Manual 14,002, Fiscal Year Closing of Obligations – General, must be followed for payments that will be made in a future fiscal year.

The reference chart has been added to SMART Web,, under the path, Training > Purchasing > Purchase Orders.

PO and Encumbrance Ref Chart