Reported 98,183.87 more on hand than it reported receiving

The FY2026 report certifies that the City has received 1,360,994.10 since the distributions began in 2022, interest included (Q3, p1). It certifies 1,459,177.97 of unspent and uncommitted funds on hand (Q9, p2). That is 98,183.87 more than the City says it ever received. The report's own figures leave 1,283,120.39, which is the 1,360,994.10 received less the 76,795.71 the four reports certify as spent and the 1,078.00 certified as encumbered. The certified figure is a ledger balance. The City's general ledger reserve for the settlement, account 7-02-213-41-826-23, opened 02/01/2026 at 1,460,255.97 and had no entry until 07/28/2026, so that was also its balance on 06/30/2026. 1,460,255.97 less the 1,078.00 encumbered is 1,459,177.97, to the cent. On 07/28/2026 a manual entry, OPIOID INCREASE FY 2027, added 39,316.44. The FY2024 and FY2025 reports also certify more on hand than received. FY2024 certifies 874,724.10 on hand against 637,712.08 received. FY2025 certifies 1,315,682.17 on hand against 1,102,984.52 received. What else the reserve holds is not in the produced records.