Accounts Payable Advisory No. 72

Accounts Payable Advisory
Office of Operations
Bureau of State Expenditures
Advisory Name
Land Acquisition Payments
Date Issued
Date Last Updated


Updated Guidance for Land Acquisition Payments


Guide to Financial Operations Chapter XII.6. – Land Acquisition Payments


Guide to Financial Operations Chapter XII.6. – Land Acquisition Payments  (formerly “Paying for the Purchase of Land”) informs State agencies how to process vouchers for land acquisition payments.


Guide to Financial Operations Chapter XII.6. – Land Acquisition Payments has been updated to reflect how State agencies obtain the information necessary to assist with voucher processing when acquiring real property (i.e., land). This includes processing voluntary and involuntary (i.e., by eminent domain judgment) land acquisition vouchers and additional award payment and land acquisition deposit vouchers that supplement eminent domain acquisitions. It also specifies the documentation agencies must submit to OSC to support the land acquisition and how to submit the documentation to OSC. Finally, it provides a link to a spreadsheet to facilitate the voucher coding necessary for federal reporting and interest payment calculations. 

Guidance is also provided for land acquisitions completed without payment.