Encumbrance is a unique element of government accounting that is used,

a-When payment is made

b-When authorization to make an order is approved

c-When goods or services received

d-When purchase order or contract is made

2-

For private purpose trust funds, the governmental entity usually

a-Does not charge a fee for managing trust resources

b-Retains interest for providing trust management services to beneficiary

c-Charges a fee for managing trust resources

d-Retains principal for providing trust management services to beneficiary