Funds not reversed

Hello

We have enabled encumbrance accounting. Created Budget in G/L , PO- Fund check passed. Material Received and Delivered.  A/P Invoice matched, validated accounted. Create accounting in Cost management completed.

Status of Funds available before GRN Creation :-

     Budget 5000 encumbrance 2100 actual 1250 Fund available 1650

      

     Status after completing the all process given

      Budget 5000 encumbrance 2100 Actual  2350 Fund available 550

How the  funds will be  reversed for charged account given  in PO.

We are on 12.1.1.

Thanks