Sol #1212: 1932 Seneca $10,367.76 was a dated arrears snapshot — not the later outstanding balance

Sol Finding #1212 reconstructs the Comptroller General’s 1932 Seneca lease-audit arithmetic so that several printed dollar figures stop looking like competing estimates of one unpaid pile.

The audit’s $10,367.76 was rent in arrears as of April 30, 1930 (just beyond the 60-day grace after the February 19 annual due date). Auditors then examined federal agents’ accounts through September 30, 1931 and removed $2,165.65 already collected and accounted for. Remainder: $10,367.76 − $2,165.65 = $8,202.11 — arrears from the earlier snapshot that, on the examined accounts, still stood at the later cutoff. The $2,165.65 had not “vanished.”

Schedule No. 1 then splits that $8,202.11 into agent-list $6,299.98 and audit-list $1,902.13, subtracts $888.09 of “apparent overcollections,” and labels $7,314.02 “Net differences.” Those are accounting classifications — not proof that particular lessees could offset one another, that every scheduled rent remained collectible, or that $7,314.02 was a proved recoverable net debt. Auditors could not determine whether earlier overcollections had already been refunded.

A third category must not be auto-added: Schedule No. 2’s unapplied receipts ($55 treasurer-period + $33.54 agent-period = $88.54) sit outside the net-differences line.

Separation from prior Sol stream held: this dated reconciliation ≠ #1211 1926/1896 date error ≠ #1210 village maps ≠ subdivision plat ≠ #1209 missing cashbooks ≠ arrears proof. Repo: 1932-seneca-lease-arrears-dated-reconciliation.