Q Section 21-35-23 and the Mississippi State Auditor’s Office Municipal Audit and Accounting Guide allow for payment of obligations incurred prior to the end of the fiscal year to be made from the prior year’s budget, if the obligations were budgeted and are paid no later than October 30. For a payment to qualify, must the invoice be dated prior to October 1?

A Pursuant to Section 21-35-23, appropriations shall remain open for thirty days after the end of the fiscal year for the payment of claims “incurred” prior to the close of the fiscal year. Determination of when a claim has been incurred is a factual one to be made by the municipality. The date of the invoice may be a factor to consider, but is not necessarily the date the indebtedness was “incurred,” thus is not necessarily the cutoff date for determining whether or not it may be paid from the prior year budget. (Attorney General’s Opinion to Rowell, November 8, 2019)