Certified a budget balance as 181,715.94 on hand

The FY2026 report certifies 181,715.94 of unspent and uncommitted settlement money that the City currently has on hand (question 9, page 2). The same report certifies 433,295.01 received since 2022 (question 3, page 1). The City's four reports certify 379,306.95 spent, 0.00 through 06/30/2023, 627.13 in FY2024, 106,085.36 in FY2025 and 272,594.46 in FY2026. The settlement account paid the same 379,306.95 through 06/30/2026. By the reports' own figures 53,988.06 was left at 06/30/2026. The certified figure is the account's budget balance instead. On 06/30/2026 an entry labeled 2026 Bud Grant Setup raised the account's appropriation from 422,601.87 to 561,022.89, adding 138,421.02. The balance the audit trail prints after that entry is 181,715.94, the 43,294.92 left of the old appropriation plus the 138,421.02 added. An appropriation is authority to spend, not money in hand. The 561,022.89 appropriated is 127,727.88 more than the 433,295.01 the City reports receiving, and the certified figure is 127,727.88 more than the report's own figures leave.