July 10, 2021 07:41 Updated Follow No, this is an option, not a requirement. Related articles Can payroll be encumbered? Will a Purchase Order work for an encumbrance? Encumbrances for payroll: Does this have to be done? Is it 10 calendar days or 10 business days as code says 10 days for public notice of proposed additional appropriations? We bought new computers for the district in 2018 and paid for them out of district funds. So, should these be listed as a capital asset on the Gateway Annual Financial Report (AFR)?