Certified encumbrances that are receipts less spending

Each report's encumbered figure is that year's receipts less that year's spending. FY2024 certifies 197,285.81 appropriated or encumbered but not yet spent. That is the 205,528.61 received in the year less the 8,242.80 certified expended. FY2025 certifies 101,593.06, which is the 120,383.18 received less the 18,790.12 certified expended. The account shows no open purchase order on 06/30/2024. On 06/30/2025 the only open order was purchase order 40599 to V. E. Ralph and Son for 2,470.00, encumbered 05/15/2025 and paid 09/08/2025. The FY2024 report itself says the Township encumbered the 197,285.81 into unappropriated funds and calls it a reserve account until another program is chosen. The two certified encumbrances total 298,878.87. No commitment in the books backs the FY2024 figure. Purchase order 40599 backs 2,470.00 of the FY2025 figure, which leaves 99,123.06 of it and 296,408.87 of the two figures with no open order behind them.