Under what type of circumstance would an unappropriated ( outstanding) encumbrance balance not be closed at the end of the accounting period for a governmental fund? A. Encumbrances associated with appropriations that lapse at year end. B. Unpaid salary obligations not budgeted in the subsequent year. C. Outstanding encumbrances at year-end associated with an appropriation that does not lapse . D. Unpaid interest and principal obligations that are budgeted in the subsequent year