Should the total expenditures in line 2C(2) on the PCR form represent only payments actually made for project goods and services or should it also include unliquidated encumbrances?
The total should include payments previously made for goods and services. It should not include anticipated payments for personal services (i.e. future salaries and payments to consultants and other personnel) or other encumbrances that will be liquidated after that date. • May the “total expenditures” entry on the PCR form be greater than “project cash received” entry? Yes. Item 2C(2) of the report should inform the Office of Grants Management for the total expenditures, as defined above, which have paid with ABLE funds. Such expenditures should be included even though, at the time of the preparation of the report, insufficient ABLE cash has been received to cover all authorized project expenditures. In such cases, Item 2C3 “Cash Balance on Hand” will reflect a negative figure. However, a cash advance should have been made to the project fund from another funding source as required by state law. The amount of project cash received by the district/agency should always be greater than o
