Certified 27,614.26 encumbered when 1,000.00 was open

The FY2024 report certifies 26,614.26 expended and 27,614.26 appropriated or encumbered but not yet spent between 7/1/2023 and 6/30/2024 (p1). The encumbered figure is the expended figure plus 1,000.00, to the cent. The report's own program pages list one encumbrance, 1,000.00 for Municipal Alliance Scholarships (from p38), and 0.00 for the other seventeen programs. The books agree with the program pages. Purchase orders 24-02327 and 24-02420, first encumbered 06/19/2024 and 06/26/2024 and paid by checks 97862 and 97869 on 07/10/2024, were the only orders open on the produced settlement accounts at 06/30/2024. The other 26,614.26 had already been paid, by checks dated 12/21/2023 to 06/19/2024. The report counts that money once as spent and again as committed.