Manual of Accounting Reporting And Business Procedure of the City And County of
Manual of Accounting Reporting And Business Procedure of the City And County of
Philadelphia Dept of City Controller
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As each contract against a general fund appropriation is awarded and entered in the register of contracts, the amount of the award will be posted in the "Amount" col- umn of the page carrying the account of the appropriation item affected under the general caption "Contract Encumbrances, " the date of the award and the number of the contract being also noted in the respective columns thereunder. Reductions and cancellations made subsequently in contracts will first be entered in the register of... re- ductions in contract reserves and the amounts thereof entered in the column "Deduct 20 DESCEIPTION AND USE OF DETAIL LEDGEES. 21 Reductions in Contracts" under the caption "Contract Encumbrances" of the appro- priation item account affected. Open market orders issued chargeable to general fund appropriation accounts will first be registered in the register of orders, and the amount thereof will be posted in detail in the column "Estimated Amount" of the general fund appropriation ledger under the general caption of "Open Market Order Encumbrances, " the dates and order numbers being entered in the respective columns thereunder.
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