+ 100 - 1 / 2 Question: Part A Discuss the retirement benefits offered by government for employees in detail. Explain in which category of funds are these benefits accounted for and why? Part B 1 Prepare Appropriations. Encumbrances. Expenditure and Fund Balance Ledger from the following information Jan 1 Jan 10 Feb 1 More Ministry of Finance made an appropriation of OMRI 500,000 to College of Medicine The College Nued a purchase order for medical supplies (OMRNO,000) and two latest machineries for the Surgical department (OMR150.000 ench) General operating expenditure incurred and paid OMR 15,000 The collere received 40% of the supplies along with a voucher of OMR30.000. The supplier delivery one machinery along with a voucher OMRI 50.000 The collene entered into a contract with MHD Consulting for constructina recreational center in the college. An amount of OMR500.000 is allocated towards the contract. The work is expected to be completed by the end of the year. Construction is certified to complete 10% and the contractor has submited voucher for OMR 50.000. Payment is made based on the voucher Man 15 April May 10 July 10 50% of the supplies ordered on January 10 was received. The voucher stated the amount OMR 40.000. Payment is immediately processed The supplier of the machinery informed their inability to supply the second machinery. Hence the contract in cancelled Operating expenditure paid OMRNO.000 ALUNE