Certified encumbrances equal to receipts less spending

The FY2026 report certifies 367,493.05 appropriated or encumbered and not yet spent between 07/01/2025 and 06/30/2026 (p2). That is exactly the 745,501.05 the same report certifies received in the year less the 378,008.00 it certifies spent (p1). The County's Detail Activity Report for its settlement lines, printed 06/18/2026, shows 662,670.53 encumbered, 8,903.41 on 232100S149 and 653,767.12 on 252100S149, against a budget of 2,889,240.00. The open orders are 295,177.48 more than the certified figure, twelve days before the year closed. No appropriation of 367,493.05 appears in the record either. The open orders include purchase order P214599 for 88,362.47, described as Vehicles, Including Automobile, encumbered 05/27/2026 on the new Replenish line 252100S149-5E03439. No program in the FY2026 report describes a vehicle. The certified figure is arithmetic on the report's own lines, not a figure from the County's books.