Why is it so hard to follow a simple policy?

Policy states take 15% of free cash, take 10% of free cash, take 5% of free cash and place those dollars into various reserve funds of the town of Templeton.

Templeton Financial Management policy, page 8.

According to MA division of local service, Templeton free cash available for FY23, which is funds from FY22 is $1,168,088.

My percentage calculator (you can find one online easy enough) shows the following:

OPEX 15% of $1,168,088.00 = $175,213.20

CAPEX 10% of $1,168,088.00 = $116,808.80

INFRASTRUCTURE 10% of $1,168,088.00 = $116,808.80

OPEB 5% of $1,168,088.00=    $ 58,404.40

So, where do the dollar figures on the proposed special town meeting warrant come from?

OPEX at $87,500.00

CAPEX at $57,500.00

Infrastructure at $57,500.00

OPEB at $28,750.00.

It simply does not add up, except for not following policy, which ifone is not going to follow, shred it.