In journal reference 5441 two other grants, Clean Communities and Senior Assist, are carried into the 4-02 grant fund with a grant receivable, an appropriated reserve and an unappropriated reserve. The opioid settlement is not. It is recognized as current fund revenue and charged to a current fund line named MISC OTHER EXPENSES, with no grant fund entry and no trust account in the journal. Reading this as money that is not held apart from general funds is an inference from the journal. No trust, reserve or cash account holding the 454,971.64 certified as unspent at 06/30/2025 was produced.
Inference, not a finding
The documents behind this page are on the record. Whether they meet a statutory definition is a legal conclusion this project does not draw.