Certified 94,558.94 encumbered with every order paid

The FY2026 report certifies 94,558.94 appropriated or encumbered but not yet spent in the period 7/1/2025 to 6/30/2026 (p2). Its program pages certify 14,944.68 encumbered for the Public CPR and Narcan Training Program (p10) and 0.00 for Shared Services for Mental Health Therapy (p15). The opioid expense account 5-01-55-780-000 is non-budgeted and adopted at 0.00. Both of its orders were paid in full on 02/11/2026, purchase order 02509843 by check 49368 for 50,000.00 and purchase order 25-10828 by check 49420 for 5,055.32. The audit trail printed 08/25/2026 shows Encumber YTD 0.00 and no transaction from 05/01/2026 to 08/25/2026. No order, contract or appropriation for 94,558.94 is in the record. The CPR page's 14,944.68 is the 20,000.00 funding figure less the 5,055.32 spent, with no open order behind it. The same report counts every unspent dollar as uncommitted. Its unspent figure, 142,893.92, is the 197,949.24 received since 2022 less the 55,055.32 spent. The encumbered and unspent figures together are 237,452.86, which is 39,503.62 more than everything the report says the Borough has received.