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. 3. Which of the following will increase the fund balance of a government at the end of a fiscal year? a. Estimated revenues are less than expenditures and reserve for encumbrances. b. Revenues are greater than expenditures and encumbrances. c Appropriations are less than expenditures and encumbrances. d. Appropriations are greater than estimated revenues