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7. Which of the following will increase a government unitâs Fund Balance at the end of the fiscal year? a. Estimated Revenues are more than Revenues. b. Appropriations are more than Expenditures and Encumbrances. c. Estimated Revenues are less than Appropriations. d. Expenditures are more than Appropriations and Encumbrances.
8. Allotments are used to: a. Allocate funds on a periodic basis throughout the year to departments. b. Allocate funds from the reporting entity to any component units. c. Appropriate funds to various functions within the government. d. Appropriation funds among governmental and activities.
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