Moved 35,987.52 of County-paid salary onto the fund

On 06/02/2025 a budget journal, Reference 18226, charged 22,237.52 to settlement account G-02-41-881-220-101, described FR 355-001 PP01-08, eight 2025 pay periods of one employee. The County's payroll file shows those pay periods paid from current fund account 0-01-27-355-001-101, 21,980.03, with 257.50 already charged to the settlement account in pay period 8. The journal is 257.49 more than the current fund paid. On 06/18/2026 a second journal, Reference 18862, charged 13,750.00 to the same settlement account for twelve 2026 pay periods of another employee. The current fund salary account 6-01-27-355-230-101 shows the matching credit, 13,750.00 to G-881-220-101 under the same reference. In both cases the County's own budget paid the wages first and the settlement fund took the cost afterward, in the last month of the State fiscal year. The FY2025 report certifies 45,675.64 of administrative expense, which includes the 22,237.52. The FY2026 report certifies 77,058.67, which includes the 13,750.00. Both reports say the expense is payroll. Neither says the pay was moved from the current fund after it was paid. Settlement money must add to local spending, not replace it.