The FY2026 report, page 5, updates Police/Fire Training and Support, the program first certified in FY2024, and reports 520,000.00 expended between 07/01/2025 and 06/30/2026. It counts 42 services or encounters and lists partnerships and community events. The books show no transfer to police and no training purchase in that period. They show two transfers to the fire budget. Journal entry 246, posted 12/12/2025, moves 260,000.00 from opioid account 01-213-41-130-209 under the description Move 2025 Opioid Allocation to Fire Budget. Journal entry 105, posted 07/16/2026, moves another 260,000.00 from the same account under the description Move 2026 Opioid Allocation to Fire Budget. Together they make 520,000.00 to the cent. The other five journal entries of the year total 790,000.00, the figure the same report certifies for Homeless Services. Both fire transfers land on fire line 01-201-25-265-108 Miscellaneous Allocation. The City's prints of that line for 2025, through 12/12/2025, and for 2026, through 07/16/2026, show budget entries and these two credits and no expense. No course, vendor or service is recorded against it. Journal entry 105 posted after the year the report covers had closed. The report calls the money training and support. The books show a general fire budget offset.
Funding-source substitution
Certified fire budget transfers as police and fire training
$520,000.00
Amount in this finding
FGrade F · provisionalNew Brunswick
Funding-source substitution · Verified · Updated 10/03/2026 · 3 documents