Encumbrance figure is receipts less the program figure

The FY2025 report certifies 145,353.62 appropriated or encumbered but not yet spent at the end of the period 7/1/2024 to 6/30/2025 (p1). That is the 310,204.62 the report says the Town received since 2022 less the 164,851.00 the program page certifies as spent (p3), to the cent. The books show something else. On 06/30/2025 purchase order 46117 held 164,488.00 open, the 251,700.00 encumbered on 06/11/2025 less check 2701, and 24.97 of the appropriation was uncommitted. Together that is 164,512.97 appropriated and not yet spent. Neither book figure is the certified one. The report also contradicts itself. Its one program page certifies 286,000.00 of funding and 121,149.00 encumbered or appropriated (p3), not 145,353.62. The 286,000.00 is the order's total after it rose by 34,300.00 on 09/16/2025, after the period closed, and 286,000.00 less 164,851.00 is 121,149.00.