Staff models shifting line items between funds to avoid negative audit flags

Staff member (S6) modeled transferring non‑payroll expenditures and certain line items from Fund 21‑11 into funds 2281 and 2191 so payroll cash remains in the accounts used to calculate early‑year obligations. S6 told trustees the exercise was run in 'training mode' to show how the ledger would read if those moves were made and noted that, depending on the configuration, 2281 may show a negative balance in the simulation.