Re-define
Today, I typed the word "encumbrance" into my online dictionary to find out exactly what it means and how it relates to a big pile of organizational budget expenses.

The definition I received: "something that encumbers."

Seriously! Square one.

Further research gives me a definition of encumber: "to impede or hamper the function or activity of."

I still don't know what the hell that has to do with a budget, but I'm working on it.