After the property purchases the County charged the opioid settlement account for work on the senior center. Reimbursements to the Cumberland County Improvement Authority described as senior center and professional services, 27,461.10 paid in January and March 2026 less a 7,732.00 credit, net 19,729.10. Alarm and monitoring for the senior center and its trailer, 1,997.68, and a survey of the Church Street property, 2,000.00, paid 07/16/2026 and 08/20/2026. Fire extinguisher inspections at a church building and trailer, 385.00. An LED sign, 34,350.00 paid 07/16/2026, of which the County moved 32,268.20 to its ELPHI public health grant the next day, leaving 2,081.80. Two more charges were paid and then journaled off the account. Flooring described as for the senior center, 51,807.29, paid 06/04/2026 and journaled off on 06/04/2026 and 06/05/2026. A used scissor lift, 6,900.00, paid 05/21/2026 and journaled off on 06/25/2026. The record does not show which account those two journals charged. Net on the opioid account, 26,193.58. The County's vendor history shows it pays its other building projects through the Improvement Authority from capital ordinances and grants. The FY2026 report certifies the 19,729.10 of Improvement Authority payments inside its Recovery Supports program figure. A senior center is not among the uses Exhibit E lists, and no opioid program for the building is documented.
Non conforming spending
Charged the senior center's design and fit out to the fund
$26,193.58
Amount in this finding
FGrade F · provisionalSalem County
Non conforming spending · Verified · Updated 10/03/2026 · 7 documents