Reports reflect the balances that were entered when beginning balances were locked.
If the beginning balances were locked in error, restore to a backup of the database from before the balances were locked


When locking at zero and manually journalizing beginning balances, the account balances should be posted in the fiscal year prior to the fiscal year in which you wish to see the journalized beginning balances.
e.g. You need to see numbers for the beginning of fiscal year 2002. You would create a fiscal year 2001, lock the balances at zero, then journalize the beginning balances in 2001 fiscal year. Once all beginning balances are entered and verified close the 2001 fiscal year and the beginning balance will close into the proper fund balance accounts (as long as your fund closing methods are properly configured).