How can I check that my encumbrances are correct to move to the next fiscal year

We went live since one year

we are on release 12.1.3 and encumbrance is on

we at the end of the fiscal year

1 - what we should do exactly to reconcile the and carry forward our encumbrances

2 - WE have some cases that the po is approved and reserved and the invoice is matched but with wrong account, so the account of the po is not the same of the account on the invoice

3 - do you have any select statement to reconcile our record

4 - do we have to cancel all requisition of the previous year and do them in the new year