Certified 369,592.00 encumbered with no order on the books

The FY2025 report certifies 369,592.00 appropriated or encumbered but not yet spent in the period 07/01/2024 to 06/30/2025 (p1, Q7). The same report certifies 359,374.53 received since 2022 (Q3) and 269,592.00 unspent and uncommitted on hand (p2, Q9). The encumbered figure alone is 10,217.47 more than the Town says it ever received. Encumbered and unspent together come to 639,184.00, which is 279,809.47 more. The Town's four opioid appropriation accounts, G-02-22 through G-02-25-770-000-020, printed as of 05/28/2026, show Encumber YTD 0.00 on every account. Their appropriations total 150,861.75. At most 136,219.25 of that was unexpended at 06/30/2025, so the certified figure is neither an open order nor an unspent appropriation. Q7 less Q9 is exactly 100,000.00. The FY2026 report then certifies 0.00 encumbered (p2, Q7).