The 2024 posting of 144,882.43 is not a payment

On 05/28/2024 journal reference 5441 debited 144,882.43 to 4-01-41-621-000-099 MISC OTHER EXPENSES and credited the same amount to 4-01-10-621-001 GRANT-NATIONAL OPIOID SETTLEMENT, a revenue account, both lines described NCASH '24 NATIONAL OPIOID SETTLEMENT. The journal has no cash account, payee, purchase order or check. Thirteen other 2024 grants are booked the same way in the same journal. The entry recognizes the grant. It does not pay anyone, and it does not contradict the FY2024 report of 0.00 expended.