Reported FY2026 outflows as FY2025 spending

The FY2025 report covers 07/01/2024 to 06/30/2025. It certifies 769,965.52 expended and 0.00 encumbered. The trust audit trail shows no payment and no transfer out in that period. Its only entries in the period are money coming in, the 11/14/2024 journal of 837,337.24 and deposits of 17,152.43 on 04/30/2025 and 63,347.48 on 06/30/2025. The first outflow is the 750,000.00 capital transfer on 07/29/2025. Galls check 65620 followed on 08/01/2025 and Hecht Trailers check 66820 on 11/05/2025. All three fall in the FY2026 window. At 06/30/2025 two of the purchase lines were open orders. Hecht order 25-01451 was first encumbered on 04/07/2025 and Galls line 1 on 06/19/2025, 14,899.38 together. The report certifies no encumbrance. Galls lines 2 and 3 were first encumbered on 07/29/2025, after the period closed. The FY2026 report, published 10/01/2026, covers 07/01/2025 to 06/30/2026, the year all three outflows were paid. It certifies 0.00 spent and answers No when asked whether the City funded any program. The 769,965.52 therefore appears in the year it did not move and is missing from the year it did.