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I need help calculating the increase in encumbrances outstanding. The information given is below. CITY OF GREENVILLE General Fund Schedule of Revenues, Expenditures, and Changes

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I need help calculating the increase in encumbrances outstanding. The information given is below.

image text in transcribed CITY OF GREENVILLE General Fund Schedule of Revenues, Expenditures, and Changes in Fund Balances-Budget and Actual For the Fiscal Year (Amounts in Thousands) \begin{tabular}{|c|c|c|c|c|} \hline \multirow{2}{*}{ Revenues } & \multicolumn{2}{|c|}{ Budgeted Amounts } & \multirow{2}{*}{\begin{tabular}{c} Actual \\ Amounts \\ Budget Basis \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} Variance with \\ Final Budget \\ Over (Under) \end{tabular}} \\ \hline & Original & Final & & \\ \hline & 6,048 & 6,048 & 6,087 & 39 \\ \hline Fines and Forfeits & 303 & 303 & 308 & 5 \\ \hline ntergovernmental Revenue & 512 & 512 & 512 & 0 \\ \hline Charges for Services & 370 & 370 & 366 & (4) \\ \hline & & & & 0 \\ \hline Total Revenues & 7,233 & 7,233 & 7,273 & 40 \\ \hline Expenditures and Encumbrances & & & & \\ \hline General Government & 1,648 & 1,648 & 1,647 & (1) \\ \hline Public Safety & 3,375 & 3,375 & 3,374 & (1) \\ \hline Public Works & 1,459 & 1,459 & 1,457 & (2) \\ \hline Culture and Recreation & 724 & 724 & 717 & (7) \\ \hline & & & & 0 \\ \hline Total Expenditures & 7,206 & 7,206 & 7,195 & (11) \\ \hline Excess of Revenue Over Expenditures & 27 & 27 & 78 & 105 \\ \hline Other Financing Sources and (Uses) & & & & \\ \hline Interfund Transfers Out & 63 & 63 & 63 & 0 \\ \hline & & & & 0 \\ \hline Excess (Deficiency) of Revenues over expenditures and other financing sources & (36) & (36) & 15 & 51 \\ \hline Increase in Encumbrances outstanding & & & & 0 \\ \hline Increase in Fund Balances for the Year & (36) & (36) & 15 & 51 \\ \hline Fund Balances, January 1 & 165 & 165 & 165 & 0 \\ \hline Fund Balances, December 31 & 129 & 129 & 180 & 51 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{\begin{tabular}{c} City of Greenville \\ General Fund \\ Subsidiary Ledger Account Balances (in thou \\ For the Fiscal Year \end{tabular}} \\ \hline & Debits & Credits \\ \hline \multicolumn{3}{|l|}{ Estimated Revenue } \\ \hline Taxes & 6,048 & \\ \hline Fines \& Forfeits & 303 & \\ \hline Intergovernmental Revenue & 512 & \\ \hline Charges for Services & 370 & \\ \hline \multicolumn{3}{|l|}{ Revenues } \\ \hline Taxes & & 6,087 \\ \hline Fines \& Forfeits & & 308 \\ \hline Intergovernmental Revenue & & 512 \\ \hline Charges for Services & & 366 \\ \hline \multicolumn{3}{|l|}{ Appropriations } \\ \hline General Government & & 1,648 \\ \hline Public Safety & & 3,375 \\ \hline Public Works & & 1,459 \\ \hline Culture \& Recreation & & 724 \\ \hline \multicolumn{3}{|l|}{ Estimated Other Financing Uses } \\ \hline Interfund Transfers Out & & 63 \\ \hline \multicolumn{3}{|l|}{ Expenditures } \\ \hline General Government & 1,622 & \\ \hline Public Safety & 3,349 & \\ \hline Public Works & 1,443 & \\ \hline Culture \& Recreation & 717 & \\ \hline \multicolumn{3}{|l|}{ Encumbrances } \\ \hline General Government & 25 & \\ \hline Public Safety & 25 & \\ \hline Public Works & 14 & \\ \hline Culture \& Recreation & 0 & \\ \hline \multicolumn{3}{|l|}{ Other Financing Uses } \\ \hline Interfund Transfers Out & 63 & \\ \hline \end{tabular}

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