Please help with following Chapter 3 questions for CH3. problems CP. 4. based anwers in 2016 County of Santa Clara CAFR report.

Do encumbrances that remain outstanding at year?end lapse? That is, do the amounts that will be expended in the following year, when the goods or services are received, have to be rebudgeted in the following year? How can you tell? and Does the government encumber goods or services that have been ordered but have not yet been received? How, if at all, are encumbrances reflected on the governmental fund balance sheet? How, if at all, are they reflected on the government?wide statement of net position?