Reported a year of deposits as encumbered funds

The FY2025 report certifies 105,908.84 appropriated or encumbered but not yet spent in the period 7/1/2024 to 6/30/2025 (p1). It certifies 0.00 expended and answers No to funding any new program (p3). 105,908.84 is the printed Period Revenue of the Revenue Transaction Audit Trail for account 4-01-12-711-000 National Opioid Settlement Funds, the 14 settlement deposits of calendar 2024 from 05/31/2024 to 10/31/2024. That account is cash basis and not anticipated in the budget. The opioid expense account 5-01-55-780-000 is non-budgeted, adopted 0.00 and amended 0.00 for 2025. It begins the year at 0.00 and carries its first order on 12/22/2025. No order, contract or appropriation stands behind the figure in the produced records. It is a total of money received, not money committed. The FY2024 report certifies 54,502.88 encumbered. That figure equals the seven settlement deposits of 2022 and 2023 posted to the general Miscellaneous revenue accounts, 33,228.59 and 21,274.29, to the cent. No 2024 expense record was produced. The FY2025 report also certifies 166,442.74 unspent and uncommitted at Q9, the full amount it says was received, so Q7 and Q9 together are 272,351.58.