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Ref. 1 Description 2 3b To reserve encumbrances. 4 5 To record expenditure. Debit Appropriations Ledger Appropriation: Public Safety Supplies Encumbrances Expenditures Available

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Ref. 1 Description 2 " 3b To reserve encumbrances. 4 5 To record expenditure. Debit Appropriations Ledger Appropriation: Public Safety Supplies Encumbrances Expenditures Available Appropriation Item Cr. Dr. 1 2 3b Cr. Dr. Appropriation Credit

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