It is as if the same people who can't do proper accounting now confuse the difference between accounting and budgeting. Issue with books is not budget overruns

It is as if the same people who can't do proper accounting now confuse the difference between accounting and budgeting. Issue with books is not budget overruns but that money is unaccounted for. Money has somehow vanished. Where did it go? Why can't they figure out such a simple thing? Use double-entry book-keeping. Money that comes from somewhere must go somewhere. This suggests they/somebody don't want to record in books where the money went. Smells like corruption and criminality. Who got the money?