February 21, 2020 21:26 Updated Follow Yes, an open Purchase Order (PO) is a valid reason for encumbering fund. Related articles Are encumbrances required? Who may purchase from ICI Products? Do we need appropriation for Title IVD Incentive funds, Prosecutor and Clerk? Do we need an ordinance to close it out a dormant fund? Does council need to approve? Can Commissioner override auditor for payment of claim?