(a) Alternative condemnation procedures are available to a local agency, once the prior written approval of the division to condemnation as a means of acquiring the land, in lieu of private purchase, is obtained. Whatever procedure is adopted, the end-product will be a final decree of a court having jurisdiction, which will fix the amount of the award or confirm the amount of the award fixed by a board of appraisers, acting as condemnation commissioners. When the final decree is handed down, the division will either concur or advise the local agency to appeal.

(b) Commitments for the acquisition of land by condemnation will, similarly, not be reflected in the accounts until the accounts payable voucher authorizing the drawing of a check is prepared. Accounts payable vouchers representing costs of land acquired by condemnation which are chargeable to account 1440.1, Land Purchase Price, account 1440.2, Fixture Awards, and account 1440.3, Interest on Condemnation Awards, shall be supported by the final decree and by the letter of the division concurring in the award.

(c) In the event a local agency is required to deposit the funds to pay a condemnation award in escrow, as where a municipality acting for the local agency requires the funds to be put up in advance, or where a condemnation award is being appealed, etc., the disbursement shall be charged to account 1115, Special Deposits, pending the release of the money from escrow.