The FY2024 report certifies 730,000.00 encumbered at 06/30/2024. The ledger shows no commitment against the opioid accounts in that year. The matching journal entries 339 and 340 were posted 12/16/2024. The FY2025 report certifies 780,000.00 encumbered at 06/30/2025. The four matching journal entries were posted between 08/29/2025 and 12/12/2025. No purchase order or contract stands behind either figure. Reading each certified encumbrance as a budget plan rather than a commitment in place at year end is an inference from the posting dates.
Inference, not a finding
The documents behind this page are on the record. Whether they meet a statutory definition is a legal conclusion this project does not draw.