Advice of Encumbrance (Previously Issued as USFR Memorandum No. 188)
In accordance with Arizona Revised Statutes §15-906, districts must prepare a list of liabilities for levy funds for goods received or services rendered on or before June 30 that will not be paid by June 30.
Districts not participating in the Accounting Responsibility Program must complete an Advice of Encumbrance from the list of liabilities and submit it to the County School Superintendent by July 18. The amounts from the list of liabilities should be reported by fund and program on the Advice of Encumbrance.