Certified balances do not follow from certified figures

The FY2024 report certifies 122,515.38 received since 2022 and 17,149.43 expended, which leaves 105,365.95. It certifies 104,465.95 unspent, 900.00 less. Its program list shows 15,649.43 expended and 1,500.00 encumbered for Blue Cares reentry, while the report totals certify 17,149.43 expended and 0.00 encumbered. The FY2025 report certifies 170,314.30 received since 2022, 32,370.62 expended in the period and 1,173.43 encumbered. Taking both years of certified spending and the encumbrance from the cumulative receipts leaves 119,620.82. The FY2025 report certifies 106,416.62 unspent and uncommitted, 13,204.20 less. The reports do not explain either difference.