[Scared-cpa]

Issued purchase orders to buy laptop computers with an estimated total cost of $60,000 for public safety officers use in County vehicles.
General Fund Entry:
Dr. Encumbrance 60,000
Cr. Fund Balance – Assigned 60,000

Issued purchase orders to buy dash mounted video cameras with an estimated total cost of $100,000 for public safety officers use in City vehicles.
General Fund Entry:
Dr. Encumbrance 100,000
Cr. Budgetary Fund Balance 100,000

So what about the statement tells me I should use fund balance – assigned as opposed to budgetary fund balance and vice versa?