Funding-source substitution

Paid for AEDs and CPR training it buys from other accounts

$4,084.74

Amount in this finding

FGrade FSparta Township

Funding-source substitution · Verified · Updated 09/26/2026 · 4 documents

The reserve paid Cardio Partners 2,712.14 on 10/09/2024 for DT AEDs per quote Q1073527, Lifesavers 975.00 on 10/24/2024 for a registration for two officers, and Lifesavers 397.60 on 01/13/2026 for instructor manuals, course videos, provider manuals and shipping. The FY2025 report describes the training as CPR instructors and equipment. The Township's all-accounts history with Lifesavers shows Defibtech AED packages bought from capital accounts, 2,450.40 in 2018, 3,931.00 in 2019 and 11,928.00 in 2023, and AED pads, batteries and data cards bought from current fund accounts from 2018 to 2026. The police training account paid Lifesavers for AHA BLS card processing on 06/25/2025 and 05/04/2026. No overdose program using the AEDs or the CPR training is documented. Defibrillators and CPR training are not among the uses Exhibit E lists.