The FY2024 report certifies 20,455.86 appropriated or encumbered and not yet spent between 07/01/2023 and 06/30/2024. The same report answers No to funding any program, so no program or recipient is named for the 20,455.86. The FY2025 report then certifies 19,503.15 encumbered and does not say what became of the earlier amount. No ledger has been produced, so neither encumbrance can be tested against the books.
Inference, not a finding
The documents behind this page are on the record. Whether they meet a statutory definition is a legal conclusion this project does not draw.