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14. ENCUMBRANCES
Appropriations in governmental fund types are encumbered upon issuance of purchase orders for goods and/or services. Even though appropriations lapse at the end of the fiscal year, unfilled purchase orders of the current year are carried forward and the next year’s appropriations are likewise encumbered. The District uses encumbrance accounting for recording purchase order commitments. At June 30, 2021 the District has recorded $62,284,886 in encumbrances within the
District’s governmental funds as follows: $8,430,476 for the General Fund; $48,585,199 for the Capital Projects-Other Fund; $5,269,211 for the Nonmajor Governmental Funds.