Donīt get me started on the points.
But the "problems" you see are more a presentation problem:
The "Total" column also contains "Transfer Income from last month" and "Fixed Costs", but both are not shown.
The July row also contains (but does not show) stuff like wage/transfer_budget_options, Owner contribution, arena maintenance, thats why the Ending Points are smaller then the columns show (all other months should be correct).
At the end of the year points roll over (see above details for the July row).
The highest option for budget is set to a minimum of the Salary Cap, so it seems your team is not able to spend more. The "total salary cap of $105m" you mentioned is not the in-season Salary Cap but the Offseason Salary Cap (which is 10% higher until Regular Season Start).
All in all we will make sure to better show the numbers in the future.