Certified a 227,195.42 encumbrance the books never carried

The FY2026 report certifies 227,195.42 appropriated or encumbered but not yet spent between 07/01/2025 and 06/30/2026 (p2, Q7). The FY2025 report gave the L.E.A.D. program 275,000.00 in funding (p4). The two reports certify 12,770.28 and 35,034.30 spent on it. 275,000.00 less 12,770.28 less 35,034.30 is 227,195.42. The books hold no commitment behind the figure. The audit trail printed 05/28/2026 shows Encumber YTD of 0.00 on all eleven opioid accounts, -300 to -311. The trail printed 08/24/2026 for accounts -300 to -305 shows one encumbrance in the life of the accounts, payroll order P7-12939 for 2,957.76, dated 08/14/2026, after the year closed. Every L.E.A.D. charge is officer overtime, and each payroll order is first encumbered and paid on the same day. The accounts carry appropriations by settlement tranche. None is named for L.E.A.D., and no combination of them comes to 275,000.00. The same report certifies 502,234.14 on hand, which is the 777,234.14 received since 2022 less the whole 275,000.00. The certified figure is the program budget less spending, not an amount the books commit.