At What Point Would the General Fund Account "Budgetary Fund

Multiple Choice

At what point would the General Fund account "Budgetary Fund Balance -- Reserve for Encumbrances" be debited?

A) When an item is ordered by the government.
B) When an authorized liability is incurred (government receives item) .
C) When cash is paid to the vendor.
D) (A) or (B) depending on authorized appropriations.