3-26. Departmental Budgetary Comparison Report. (L03-3) Review the com- puter-generated budgetary comparison report presented below for the Lincoln City Culture and Recreation Department as of July 1 of its fiscal year ending December 31, and respond to the questions that follow Chapter 3 Governmentol Operating Statement Accounts; Budgetary Accounting 111 LINCOLN CITY Fiscal Year 2019 Detail Report, Departmental Expenditures Run date: July 1, 2019 08-00 Culture and Recreation Department Account Number Account Title FY 2019 Budget Expenditures 2019 to Date Expendituresutnding Encumbrances Available Appropriations 01 08-00 6110 01 08-00 7110 01 08-00 7210 01 08-00 7310 01 08-00 7410 01 08-00 7810 01 08-00 7910 Personnel Services Materials and Supplies Conferences and Training Contractual Services Utilities Capital Outlay Other $1,172,661 376,457 3,800 $533,472 $ 0 $639.189 141,350 2.374 84,511 93,999 32,937 69,393 207,683 27.424 1.426 192,248 57,924 248,673 102.687 98,249 21,387 172,538 0 89,642 0 3,600 6,742 Required a. What is the likely reason there are no outstanding encumbrances for the Personnel Services, Conferences and Training, and Utilities accounts? b. Does it appear that the Culture and Recreation Department may overexpend its appropriation for any accounts before the end of the fiscal year? If so, which accounts may run short? c. Does it appear that the Culture and Recreation Department may underex- pend any of its appropriations for the fiscal year? If so, which accounts may have excessive spending authority? d. What factors may explain the expenditure patterns observed in parts b and c