1. Open report manager and select General Ledger, Transaction Reports.
2. Produce a LEDGR report and under Report Type, change the dropdown to Encumbrance.
3. Run the report for the account in question.
4. Review the beginning balance note whether it shows the same balance as was on the Revenue Expense Report.
5. Continue to run the LEDGR report going back in time until a year is discovered where the beginning balance is 0.
6. Review the activity for this year and determine what transaction has created a balance in this account.
7. Create a journal entry to zero out this account if necessary.