EVENT MOST LIKELY EVENT 1. An Unexpected Transfer of $254,000 From Appropriations Account. Budget Approved by City for providing appropriations to Public Department amounting to $254,000. 2. Encumbrance of $18,000 Recorded. $18,000 Purchase Orders Placed and Encumbrances Recorded. 3. Expenditure and Encumbrances Recorded Invoice of $14,500 Received and Payment Approved and Encumbrances of $15,000 Reversed. $3,000 Encumbrances Still Pending. 4. $11,000 Expenditures Recorded. $11,000 not encumbered Earlier, likely to be salaries or Recurring Expenditure. 5. $17,000 Appropriations. As a result of Budget Revision, Appropriation reduced by $17,000.