I want to reconcille my encimbrances with GL to check in case there are differences

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

Print the Encumbrance Detail Report to review the requisition and purchase orderencumbrances, if the encumbrance option for requisitions or purchase orders hasbeen enabled, and requisitions and purchases have entered and approved. Use thisreport to review the accounts encumbered.The Encumbrance Detail Report reflects activity from General Ledger, notPurchasing or Oracle Payables. Therefore, use the Encumbrance Detail Report in away that matches the accounting method:* Receipt accrual - Generate the Encumbrance Detail Report as needed when theAccrue at Receipt option is used. Upon entering receipt delivery information, anautomated process transfers the receipt information to General Ledger using theJournal Import Process.* Period-end accrual