@mckan – I might be able to help a bit with the fund balance. As per GASB 54, the fund balance presentation was broken down in tiers (from most restrictive to least): Undependable, Restricted, committed, unrestricted, assigned and unsigned. Encumbrances are part of assigned fund balance (at least that is the bucket that we assigned it to in my job).
Non spendable is that part of your fund balance that is reserved for a specific purpose or legally or contractually required to be maintained intact. Meaning items not expected to be converted into cash. For example inventory.
Restricted fund balance is targeted towards a specific purpose and cannot be used for anything other than that purpose. Is more based on a federal law or legislation. For example endangered lands. Usually government accounts for these kind of items as per law and are restricted to that specific use.
Committed is kind of similar to restricted, but look at it as more local law or legislation, like a county ordinance. For example hurricane shelters are accounted for by local government as part of committed because it is to be used for that purpose. However, if there is a change of law it can be used for other specified purpose. More flexible.
Assigned is your baby where you have your encumbrances, you also have subsequent years carryover which are more budgetary in nature. This bucket is sometimes more narrow for the General Fund but I don't think they will be so specific on this.
Finally you got unassigned, which is whatever remains of fund balance you have after allocating the prior buckets accordingly.
Soo, going back to the question the only option was as part of fund Balance in GF. And like I say in my job for GF encumbrances are part of assigned fund balance of the General Fund.
Hope it helps. But here is GASB 54 which explains it very well.
https://gasb.org/jsp/GASB/Document_C/GASBDocumentPage?cid=1176159972156&acceptedDisclaimer=true
BEC - PASSED
AUD - 8/29/16
FAR - TBS
REG - TBS
.