cafd38d6_venues_and_Expenditures_Search__Budget_Basis
[Variance Component] Encumbrance Payments (Current fiscal year payments made against current and prior fiscal year encumbrances) [Accounting Basis] Encumbrance payments are recorded as expenditures in the year in which the payments process. For example, an expenditure made against a prior fiscal year outstanding encumbrance paid in the current fiscal year is recorded as a current fiscal year expenditure. [Budget Basis] 
Encumbrance payments are recorded as expenditures in the fiscal year in which the encumbrances are established. A prior fiscal year encumbrance paid in the current fiscal year is recorded as an expenditure in the prior year in which the encumbrance was initially established.
KanView: Kansas Transparency Taxpayer Act - Kansas Revenues and Expenditures Search
Budget Basis