Certified more money on hand than it ever received

The FY2025 report certifies 52,300.47 received since the distribution commenced in 2022, including interest, and 55,598.03 in unspent and uncommitted funds on hand (p1). That is 3,297.56 more than everything the Borough reports receiving. None of the first three reports certified a dollar expended, encumbered or spent on administration. The FY2024 report certifies 36,540.77 on hand, exactly its cumulative receipts (p1). The FY2026 report carries the FY2025 figure forward. Its 43,893.77 on hand (p2) is 55,598.03 plus the 10,576.34 received from 07/01/2025 to 06/30/2026, less the 22,280.60 spent in that year (p1), to the cent. That arithmetic treats 55,598.03 as the balance on 07/01/2025. By its own reports the Borough had received 52,300.47 by then and spent nothing. If the FY2025 figure instead counted money that arrived after 06/30/2025, the FY2026 figure counts that money twice. Either way, the reports carry 3,297.56 that the receipts they certify do not support.