A federal agency received a separate appropriation for supplies. A large number of purchase orders marked "Rush" are processed in August. Because several clerks are on vacation, they are not recorded as obligation. The supplies are received in early September , before the end of the fiscal year . After matching the invoice with the receiving report, the accountant finds that the agency has insufficient funds to process many of the payment . On further inquiry, the accountant locates the batch of unrecorded purchase order. He also finds that the supplies were used immediately upon receipt. He explain this problem to his boss. The boss replied " Forget it, just charge these bills to next year's appropriation". Explain the nature of the accountant dilemma and discuss what you think the accountant should do ?

please provide the refrences that you have used to answer this question

and thank you for helping me :)

( just for informatio this question hold 10 marks )