Budget sheets count the settlement toward police payroll

The Borough's police salary and wages budget worksheets for account 01-25-240-240-111 reach the appropriation by taking the gross salary total and subtracting named funding sources. Opioid Settlement Grant is one of them, in the same block as Safe and Secure, Rowan Contribution and Rowan Gift. On the 2024 worksheet the 2023 column is 5,594,926 less Safe and Secure 32,400.00, Rowan Contribution 367,501.00, Opioid Settlement Grant 68,554.47, Rowan Gift 85,000.00 and Additional Rowan Gift 120,000.00. That is 4,921,470.53. The 2023 adopted amount on the police salary and wages audit trail is 4,921,471.00. The opioid lines on the worksheets are 68,554.47 and 37,156.28 on the 2024 worksheet, 37,156.28 on the 2025 worksheet, and 205,414.91 with 84,768.00 on the 2026 worksheet. The first four equal the journals. The Borough executed the last at 84,768.60. The audit trails show adopted amounts of 4,634,097.00 in 2019, 4,907,368.00 in 2020, 4,988,261.00 in 2021, 5,477,676.00 in 2022, 4,921,471.00 in 2023, 4,980,323.00 in 2024, 4,928,222.00 in 2025 and 5,240,689.00 in 2026. The opioid entries post as credits against the line or as reimbursements to it. The settlement money was budgeted as a source for the existing police payroll. Reading that as supplantation under the settlement terms is an inference. The worksheet arithmetic, the adopted amounts and the posting treatment are documentary.