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When the budget of a government is adopted and Estimated Revenues exceed Appropriations, the excess is Credited to Budgetary Fund Balance Debited to Budgetary Fund

When the budget of a government is adopted and Estimated Revenues exceed Appropriations, the excess is

Credited to Budgetary Fund Balance

Debited to Budgetary Fund Balance

Debited to Reserve for Encumbrances

Credited to Reserve for Encumbrances

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