| Fiscal year 1998/99 | ||||||
| Date | Event | Funding | Encumbered | Expenditure | Balance | |
| 1 | June 30 | Closing Balance | 200 | 54 | 141 | 5 |
| (Note: Includes encumbrance $54 for outstanding order for Book W) | ||||||
| Fiscal year 1999/00 |
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| 2 | July 1 | Opening balance | 279 | 54 | 0 | 225 |
| 3 | Aug 15 | Book X ordered | 60 | 0 | 165 | |
| 4 | Oct 20 | Book X received | (60) | 70 | 155 | |
| 5 | Nov 1 | Book Y ordered | 40 | 0 | 115 | |
| 6 | Jan 10 | Book W reported OP Order Cancelled |
(54) | 0 | 169 | |
| 7 | Mar 10 | Book Z ordered | 160 | 0 | 9 | |
| 8 | May 23 | Book Y received | (40) | 40 | 9 | |
| 9 | June 30 | Closing balance | 279 | 160 | 110 | 9 |
| Fiscal Year 2000/01 |
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| 10 | July 1 | Opening balance | ||||