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Why does the amount of Expenditures (GL 9000) on the G01, Trial Balance of General Ledger Accounts, not agree with the amount of Expenditures on the G02, Pre-Closing Trial Balance?

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Why does the amount of Expenditures (GL 9000) on the G01, Trial Balance of General Ledger Accounts, not agree with the amount of Expenditures on the G02, Pre-Closing Trial Balance?

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Expenditures on the Pre-Closing Trial Balance are budgetary expenditures and include General Ledgers 6150-Encumbrances, 6151-Annual Allocated Encumbrances, 6152-Start-of-Year Encumbrances, and 9000-Expenditures.

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