Budgetary fund balance reserved for encumbrances Which of the following involves a routine movement of cash from the General Fund to a Debt Service Fund, to provide resources to pay interest and principal on a bond issue? a. An interfund reimbursement b, An interfund loan c. An interfund service provided and used d An interfund transfer At the end of fiscal 2008, Carson City has outstanding encumbrances of $45.000. Although the city follows a policy of allowing outstanding encumbrances to lapse, it plans to honor the related purchase orders in fiscal 2009. The management of the city wants users of its financial statements to be aware of these outstanding purchase orders. Therefore, at year end, the city's accountant should take which of the following actions? a. Credit Appropriations. b. Credit Fund balance reserved for encumbrances. c Credit Unreserved fund balance. d. Credit Budgetary fund balance. Which of the following will increase the fund balance of a government at the end of a fiscal year