Encumbrance Outstanding Commitment Entry Checker

Audit outstanding budget commitments from actual additions/liquidations/cancellations and reported encumbrance, without treating commitments as expense or cash disbursement.

Description

Encumbrances track budget commitments rather than cash expense.

Encumbrances track budget commitments rather than cash expense. Additions, liquidations and cancellations reconcile the outstanding commitment balance.^[1]

The returned values include Modeled outstanding encumbrance minor, Signed reported minus modeled commitments minor. The How section below explains the calculation, input rules and interpretation.

When to use Encumbrance Outstanding Commitment Entry Checker

Use Encumbrance Outstanding Commitment Entry Checker when you need to evaluate the supplied records under the calculation and evidence rules below. No expense recognition, payment, commitment authorization or budget compliance is inferred.

Gather the source balances and explicit accounting policy. Monetary inputs use integer minor units in one currency; for a currency with 100 minor units per major unit, 12345 represents 123.45. One basis point is 0.01 percentage points; 10000 basis points is 100%. Dates and posting signs follow the individual rules below.

How to use Encumbrance Outstanding Commitment Entry Checker and understand its results

Gather the source balances and explicit accounting policy. Monetary inputs use integer minor units in one currency; for a currency with 100 minor units per major unit, 12345 represents 123.45. One basis point is 0.01 percentage points; 10000 basis points is 100%. Dates and posting signs follow the individual rules below.
Enter openingEncumbranceMinor, newCommitmentsMinor, liquidatedCommitmentsMinor, cancelledCommitmentsMinor, reportedOutstandingCommitmentsMinor using the field table and calculation rules, then run the tool.
Read modeledOutstandingEncumbranceMinor, signedReportedMinusModeledCommitmentsMinor. The explanation below defines the units, signs, ordering and any flags or placeholder values.
If the tool reports an input issue, correct the values and run it again. Apply the stated assumptions when interpreting a successfully returned result.

Input field	Meaning	Value type; see rules below	Requirement
openingEncumbranceMinor	Opening encumbrance minor	number	Required
newCommitmentsMinor	New commitments minor	list of number	Required
liquidatedCommitmentsMinor	Liquidated commitments minor	list of number	Required
cancelledCommitmentsMinor	Cancelled commitments minor	list of number	Required
reportedOutstandingCommitmentsMinor	Reported outstanding commitments minor	number	Required

Enter nonnegative safe-integer opening/reported money and independent nonnegative lists, which may be empty. Require nonnegative computed outstanding and checked sums. Return modeled balance and signed reported-minus-modeled difference.

outstanding=opening+sum(new)−sum(liquidated)−sum(cancelled); discrepancy=reported−outstanding

Units, indexing, boundary conditions and exceptional cases are defined in the calculation rules above.

Output field	Meaning	Value type
modeledOutstandingEncumbranceMinor	Modeled outstanding encumbrance minor	number
signedReportedMinusModeledCommitmentsMinor	Signed reported minus modeled commitments minor	number

json

{
  "input": {
    "openingEncumbranceMinor": 100,
    "newCommitmentsMinor": [
      50,
      20
    ],
    "liquidatedCommitmentsMinor": [
      80
    ],
    "cancelledCommitmentsMinor": [
      10
    ],
    "reportedOutstandingCommitmentsMinor": 70
  },
  "output": {
    "modeledOutstandingEncumbranceMinor": 80,
    "signedReportedMinusModeledCommitmentsMinor": -10
  }
}

Limitations and assumptions

No expense recognition, payment, commitment authorization or budget compliance is inferred.

Numeric inputs, where present, must be finite. Follow the calculation-specific rules for overflow, underflow and exceptional cases. Numeric lists are limited to 10,000 entries and string lists to 128 entries of at most 128 characters. Follow any smaller limits above. Missing fields without a declared default, extra fields, wrong value types and violations of the calculation rules are input errors.

Alternative or Complementary methods

Use Budget vs Actual Variance Report Lines Builder: Budget variance sign and favorability depend on whether a line is revenue or expense. Percentage availability is separate when the budget is zero. For a complementary task, use Month End Close Countdown Days Checklist Tool: Close-checklist due dates are caller offsets from period end. Signed remaining days distinguish future tasks from incomplete overdue tasks.

References

Encumbrance Outstanding Commitment Entry Checker — tool.io

Similar or alternative tools

Budget vs Actual Variance Report Lines Builder
Budget variance sign and favorability depend on whether a line is revenue or expense. Percentage availability is separate when the budget is zero.
Month End Close Countdown Days Checklist Tool
Close-checklist due dates are caller offsets from period end. Signed remaining days distinguish future tasks from incomplete overdue tasks.