PO Rollover with Open Encumbrances and Receipt Accruals

We are preparing for our year end and have a few questions:

We are running PO Rollover with Keep PY Encumbrances Open. We would also like to run the Receipt Accrual process.

1. Does it matter what order the processes are run?

2. If we don't run the Budget Checking on the Encumbrance transactions (as stated in the Oracle presenation on PO Rollover), then we won't relieve our current year encumbrance, but we will post the expense. If we do run the Budget Checking process on the ENC transactions, then our prior year encumbrances will be correct, but our current year will be overstated.