New Brunswick
- 01Certified police and fire budget moves as harm reduction733,825.35
- 02Told the State the money is a police and fire budget offsetNo figure published
- 03Certified a new homeless program that ran since 2022No figure published
- 04Certified fire budget transfers as police and fire training520,000.00
What the reports say,
and what the books show.
New Brunswick has received $3,818,564.50 in opioid settlement funds and spent $2,143,825.35 of it. Its largest single year difference between the report and the books is $260,000.00.
The money, four ways.
Four figures describe the same settlement money. Each one comes from a different document.
Certified against the books,
every report year.
Every year this jurisdiction has filed, and the year it has not. The match on each row is computed from the rows, not judged.
filed
- Program name
- OUTREACH AND RECOVERY
- Recipient
- NOT YET DETERMINED
- Amount expended
- $0.00
- Received to date
- $770,613.16
filed
- Program name
- POLICE/FIRE TRAINING AND SUPPORT
- Recipient
- NEW BRUNSWICK POLICE & FIRE DEPTS
- Recipient category
- First Responders, Law Enforcement, and Emergency Services
- Amount expended
- $0.00
- Unspent on hand
- $2,025,535.16
- Received to date
- $2,307,858.54
filed
- Program name
- HOMELESS SERVICES
- Recipient
- NEW BRUNSWICK HUMAN & COMM SERV DEPT
- Recipient category
- Community Based Organizations/Non-Governmental Organizations;County or Municipality (including Departments and Municipal Alliances)
- Programs listed
- 2
- Amount expended
- $733,825.35
- Unspent on hand
- $2,205,423.72
- Received to date
- $3,208,261.13
filed
- Program name
- HOMELESS SERVICES
- Programs listed
- 2
- Amount expended
- $1,310,000.00
- Unspent on hand
- $1,774,739.15
- Received to date
- $3,818,564.50
15 findings.
Every finding is verified to the documents in its own row. An inference is labelled as one.
Red with the marker: a certified figure the books contradict.
The FY2025 report certifies 733,825.35 expended under the program Police/Fire Training and Support, first certified in FY2024 with recipient New Brunswick Police and Fire Depts and primary category Harm Reduction and Overdose Prevention.
The books show that figure is two journal entries and three small purchases. Journal entry 339, posted 12/16/2024 and described as 2024 Police Allocations, moves 240,000.00 from opioid account 01-213-41-130-206 to police line 01-201-25-240-108 Misc. Allocation or Reimbursement. Journal entry 340, posted the same day and described as 2024 Fire Allocations, moves 360,000.00 from account 01-213-41-130-206 and 130,000.00 from account 01-213-41-130-207 to fire line 01-201-25-265-108 Miscellaneous Allocation. The purchases are an Action Uniform rescue pouch of 3,262.50 and a Uline cabinet of 403.75 with 159.10 freight. The six rows total 733,825.35, the certified figure to the cent, and they are every outflow from the opioid accounts between 07/01/2024 and 06/30/2025. The certified figure is accurate. What it certifies as harm reduction is two lump sum transfers into general police and fire budget lines, with no program, vendor or service behind them.
non-conforming-spending · 4 documents · 09/23/2026The City's own reports describe the settlement money as a budget offset.
The FY2024 report's statement of impact for Police/Fire Training and Support reads We plan to use opioid funds through budgetary offsets and allocations in the police and fire departments. Its procurement answer reads Procurement is primarily used as an offset to normal purchasing done by the police and fire depts, as well as staffing of employees to target high risk areas. The FY2025 report says the same of Homeless Services. Its statement of impact reads We plan to use opioid funds through budgetary offsets and allocations in the Dept of Human and Community Services, and its procurement answer reads Procurement is primarily used as an offset to normal purchasing done by the human and community service departments. Both programs are certified under the primary category Harm Reduction and Overdose Prevention. The journal entries that followed moved the money into lines named Misc. Allocation or Reimbursement, Miscellaneous Allocation, Other Allocation and Dedication by Rider.
funding-source-substitution · 3 documents · 09/23/2026The FY2025 report certifies Homeless Services as a new program, launched and funded 04/16/2025, 520,000.00 encumbered, recipient New Brunswick Human and Comm Serv Dept, primary category Harm Reduction and Overdose Prevention.
The City's warming center had run for three seasons before that date on money from Middlesex County. The County signed Code Blue Warming Center Services agreements with the City for the 2022 to 2023 season at 90,000.00, 2023 to 2024 at 150,951.00, 2024 to 2025 at 150,951.00 and 2025 to 2026 at 192,000.00, a total of 583,902.00. Line 01-201-21-192-108 Dedication by Rider carried Code Blue charge offs of 34,193.19 posted 01/17/2023 for the 2022 season, 36,847.94 posted 09/15/2023 and 44,024.24 posted 03/28/2024, with no settlement money on the line. Its adopted appropriation was 70,000.00 in 2023 and in 2024 and 220,000.00 in 2025, the first year settlement money was moved in, 130,000.00 by journal entry 218 on 10/28/2025 and 130,000.00 by journal entry 81 on 05/26/2026. None of the four agreements, the County grant packet or the City's implementation plan names opioids, overdose, naloxone or treatment. The plan says the center is open to men, women and children, needs no residency and no identification, and keeps a sign in log for statistics only.
funding-source-substitution · 6 documents · 09/23/2026The 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.
false-characterization · 3 documents · 10/03/2026The FY2025 report updates Police/Fire Training and Support with 733,825.35 expended and explains the change as Funding used for fire dept only as these interactions occur more frequently.
The ledger rows that make up the 733,825.35 include journal entry 339 of 12/16/2024, which moves 240,000.00 from opioid account 01-213-41-130-206 under the description 2024 Police Allocations to police line 01-201-25-240-108. They also include a 3,262.50 rescue pouch bought on police fleet contract 17-FLEET-00751 from the City's police uniform supplier. The statement that the funding went to the fire department only is false on the City's own journal voucher.
false-certification · 3 documents · 09/23/2026Police line 01-201-25-240-108 Misc.
Allocation or Reimbursement existed before any settlement money reached it. In 2023 it was funded by a COPS grant transfer of 700,000.00 by journal entry 370, a Safe and Secure grant charge out of 32,400.00 by journal entry 427 and two receipts of 12,000.00. In 2024 it was budgeted at 1,886,000.00 and funded by exactly two credits, journal entry 339 of 1,086,000.00 and Receipts Journal Entry 816 of 800,000.00 described as Transfer 2024 UDAG Allocation, both posted 12/16/2024. The journal voucher for entry 339 shows 240,000.00 of its 1,086,000.00 came from opioid account 01-213-41-130-206 and the rest from five other police appropriation accounts. In 2025 the same line was funded by 2025 police allocations of 834,000.00, a UEZ grant of 204,275.06, accumulated absence trust funds of 110,000.00 and a UDAG transfer of 170,000.00. The settlement money was one more source poured into a line the City fills each year from whatever grant money is on hand.
funding-source-substitution · 2 documents · 09/23/2026Fire line 01-201-25-265-108 Miscellaneous Allocation carries no budget and no activity in 2023.
It was funded in 2024 by journal entry 340, 490,000.00 posted 12/16/2024, in 2025 by journal entry 246, 260,000.00 posted 12/12/2025, and in 2026 by journal entry 105, 260,000.00 posted 07/16/2026. All three came from the opioid accounts, 1,010,000.00 in all, and no other source ever funded the line. Capital line 01-201-44-900-803 Other Allocation carries no activity in 2023 or 2024. In 2025 it was funded only by journal entry 164, 250,000.00 posted 08/29/2025 and described as Move 2025 Opioid Allocation to Capital Imp Fund. No capital project is named. Together the two lines took 1,260,000.00 of settlement money, with no program, vendor or service recorded against either.
non-conforming-spending · 3 documents · 09/23/2026The FY2025 report certifies 780,000.00 encumbered in total and 520,000.00 encumbered for Homeless Services.
The four journal entries that later moved 780,000.00 out of the opioid accounts are journal entry 164, 250,000.00 to the Capital Improvement Fund on 08/29/2025, journal entry 217, 140,000.00 to the HCS budget on 10/28/2025, journal entry 218, 130,000.00 to the HS budget on 10/28/2025, and journal entry 246, 260,000.00 to the fire budget on 12/12/2025. They sum to 780,000.00. The only combination of them that sums to 520,000.00 is the capital, HCS and HS transfers. Reading the certified homeless figure as those three transfers is an inference from the arithmetic. On that reading 250,000.00 of the certified Homeless Services money went to the Capital Improvement Fund and 130,000.00 to the line that carries the warming center.
phantom-program · 3 documents · 09/23/2026City Invoice RM-0325-01, dated 03/27/2025, bills the Middlesex County Department of Community Services 141,803.11 for actual expenditures from November 2024 to March 2025 which are to be reimbursed by the County of Middlesex per Code Blue Agreement.
It is signed by the Director of Finance and Chief Financial Officer. Its five staff salary and fringe lines of 11,612.29, 10,265.59, 7,950.04, 9,132.03 and 9,354.87 were charged by journal entry 163 on 08/26/2025 to line 01-201-21-192-108, in the same order, totaling 48,314.82. Its administrative support line of 10,257.79 was charged the same day by the same journal entry to line 01-201-21-190-108. Both journal lines cite the invoice as INVRM032501. Settlement money was then moved into those two lines, 130,000.00 and 140,000.00 on 10/28/2025. Together the six charges are 58,572.61 of City payroll carried on lines the settlement money funds, for costs the City had already billed to the County. Whether the County paid the invoice is not in this record.
funding-source-substitution · 2 documents · 09/23/2026Purchase order 2405448 on police fleet contract 17-FLEET-00751 was first encumbered on account 31-286-55-003.
On 09/24/2024 the Action Uniform vendor history prints two lines on that purchase order. A line described as Estimate 53903 is removed from account 31-286-55-003 at 3,262.50, and a line described as Flex Rescue Pouch 56501 is added to opioid account 01-213-41-130-206 at 3,262.50. It was paid from the opioid account on 10/16/2024 by check 200413. Action Uniform is the City's standing police and fire uniform and body armor supplier, paid from operating accounts in every year from 2021 through 2026. This is the only purchase from the vendor ever charged to an opioid account.
funding-source-substitution · 2 documents · 09/23/2026The FY2024 report certifies 730,000.00 encumbered at 06/30/2024.
The ledger shows no commitment against the opioid accounts in that year. The matching journal entries 339 and 340 were posted 12/16/2024. The FY2025 report certifies 780,000.00 encumbered at 06/30/2025. The four matching journal entries were posted between 08/29/2025 and 12/12/2025. No purchase order or contract stands behind either figure. Reading each certified encumbrance as a budget plan rather than a commitment in place at year end is an inference from the posting dates.
fake-encumbrance · 3 documents · 09/23/2026The FY2026 report, pages 1 and 2, certifies 1,310,000.00 spent between 07/01/2025 and 06/30/2026 and 0.00 encumbered.
Its two program updates, Homeless Services at 790,000.00 and Police/Fire Training and Support at 520,000.00, add to the same figure. In that window the books show six journal entries out of the opioid accounts, posted in seven lines, and no vendor payment. They are 250,000.00 to the Capital Improvement Fund on 08/29/2025, 140,000.00 to the HCS budget and 130,000.00 to the HS budget on 10/28/2025, 260,000.00 to the fire budget on 12/12/2025, and 140,000.00 to the HCS budget and 130,000.00 to the HS budget on 05/26/2026, 1,050,000.00 in all. The certified figure is 260,000.00 higher. Journal entry 105 moved 260,000.00 to the fire budget on 07/16/2026, after the year closed. Of the transfers in the record posted from 07/01/2025 on, the only set that makes 1,310,000.00 is the six window journal entries plus journal entry 105. On 07/30/2026 the City also moved 100,000.00 to the public library budget, the first settlement money sent to the library.
misreported-expenditure · 4 documents · 10/03/2026The FY2026 report, page 1, certifies 610,303.37 received between 07/01/2025 and 06/30/2026 and 3,818,564.50 received since 2022.
The year's receipts on the books are the four August 2025 receipts of 241,598.08, 127,734.42, 72,258.56 and 69,396.88 and the November 2025 receipt of 5,078.41, all booked by journal entry 258 on 12/23/2025, and the April 2026 receipt of 58,802.25. They total 574,868.60. Journal entry 258 also booked the June 2025 receipt of 221,428.46, which the FY2025 report had already counted. The certified figure is 35,434.77 higher than the year's receipts. That is the receipt Receipts Journal Entry 467 booked on 07/31/2026 under the description July 2026 Receipts, after the year closed. Every combination of the City's booked receipts that makes 610,303.37 includes it. The cumulative figure carries it too. 3,818,564.50 equals every receipt on the books through 07/31/2026.
misreported-receipts · 4 documents · 10/03/2026This finding held that the FY2024 and FY2025 unspent answers were misstated because each counts receipts that arrived after 06/30.
FY2024 certifies 2,025,535.16, which is cumulative receipts of 2,307,858.54 plus the July and August 2024 receipts of 447,676.62, less the certified 730,000.00 encumbered. FY2025 certifies 2,205,423.72, which is cumulative receipts of 3,208,261.13 plus the four August 2025 receipts of 510,987.94, less the certified 733,825.35 expended and 780,000.00 encumbered. Read as balances at filing, both answers are literal.
Withdrawn. Withdrawn on 2026-10-03. Question 9 asks for the unspent money the City has on hand and gives no date (FY2024 p1, FY2025 p1). The City answered with its balance when it filed, and its arithmetic is right to the cent. Receipts through 08/31/2024 total 2,755,535.16 (ledger p1). No money left the opioid accounts before 10/16/2024 (ledger p3). Less the 730,000.00 certified encumbered, that is the 2,025,535.16 the FY2024 report certifies. The FY2025 report was last updated 09/16/2025 (p4). Receipts through August 2025 total 3,719,249.07 (ledger pp1 to 2). Less the 733,825.35 certified expended and the 780,000.00 certified encumbered, that is the 2,205,423.72 certified. The FY2023, FY2024 and FY2025 received figures also match the books to the cent. Counting money that had arrived by the time of filing does not make either answer false.
misstated-unspent · 3 documents · 10/03/2026Patterns this jurisdiction appears in: Funding-source substitution · Fake encumbrances · Police vehicles and gear · Phantom programs
The ledger, as printed.
Account 01-117-41-130-206, as printed from the jurisdiction's own accounting system. Classification follows the Exhibit E gates.
| Date | Check | PO | Payee and description | Amount | Class |
|---|---|---|---|---|---|
| 09/30/2022 | RJ 479 | National Opioid Settlement · SEPTEMBER 2022 - RECEIPTS | 184,085.23 | Receipt | |
| 11/30/2022 | RJ 634 | National Opioid Settlement · NOVEMBER 2022 - RECEIPTS (OPIOID SETTLEMENT) | 192,527.00 | Receipt | |
| 12/31/2022 | RJ 763 | National Opioid Settlement · DECEMBER 2022 - RECEIPTS (OPIOID SETTLEMENT FUND) | 229,677.62 | Receipt | |
| 01/31/2023 | RJ 50 | National Opioid Settlement · JANUARY 2023 - RECEIPTS (OPIOIOD SETTLEMENT II) | 38,628.12 | Receipt | |
| 06/30/2023 | RJ 306 | National Opioid Settlement · JUNE 2023 - RECEIPTS (TD) - NATIONAL OPIOID SETTLMT III | 125,695.19 | Receipt | |
| 08/31/2023 | RJ 467 | National Opioid Settlement · AUGUST 2023 - RECEIPTS (OPIOID SETTLEMENT) | 178,403.17 | Receipt | |
| 11/30/2023 | RJ 725 | National Opioid Settlement · NOVEMBER 2023 - RECEIPTS (NATIONAL OPIOID ABATEMENT TRUST II) | 45,444.85 | Receipt | |
| 04/30/2024 | RJ 232 | National Opioid Settlement · APRIL 2024 - RECEIPTS (WALMART) | 634,801.49 | Receipt | |
| 04/30/2024 | RJ 232 | National Opioid Settlement · APRIL 2024 - RECEIPTS (TEVA) | 65,149.81 | Receipt | |
| 04/30/2024 | RJ 232 | National Opioid Settlement · APRIL 2024 - RECEIPTS (ALLERGAN) | 72,807.65 | Receipt | |
| 04/30/2024 | RJ 232 | National Opioid Settlement · APRIL 2024 - RECEIPTS (WALGREENS) | 100,323.11 | Receipt | |
| 04/30/2024 | RJ 232 | National Opioid Settlement · APRIL 2024 - RECEIPTS (WALGREENS) | 59,897.70 | Receipt | |
| 04/30/2024 | RJ 232 | National Opioid Settlement · APRIL 2024 - RECEIPTS (CVS) | 78,423.02 | Receipt | |
| 04/30/2024 | RJ 232 | National Opioid Settlement · APRIL 2024 - RECEIPTS (NATIONAL OPIOID SETTLMT FUND) | 102,706.61 | Receipt | |
| 06/30/2024 | RJ 366 | National Opioid Settlement · JUNE 2024 - RECEIPTS (OPIOID SETTLMENT FUND) | 199,287.97 | Receipt | |
| 07/31/2024 | RJ 440 | National Opioid Settlement · JULY 2024 - RECEIPTS (NAT'L OPIOID CVS) | 61,910.30 | Receipt | |
| 07/31/2024 | RJ 440 | National Opioid Settlement · JULY 2024 - RECEIPTS (NAT'L OPIOID ALLERGAN) | 72,858.19 | Receipt | |
| 07/31/2024 | RJ 440 | National Opioid Settlement · JULY 2024 - RECEIPTS (NAT'L OPIOID SETTLEMENT) | 241,598.08 | Receipt | |
| 08/31/2024 | RJ 526 | National Opioid Settlement · AUGUST 2024 - RECEIPTS (OPIOID SETTLEMENT TEVA) | 71,310.05 | Receipt | |
| 09/30/2024 | RJ 592 | National Opioid Settlement · SEPT 2024 - RECEIPTS (ACH MCKINSEY OPIOID) | 91,809.46 | Receipt | |
| 10/16/2024 | 200413 | 2405448 | ACTION UNIFORM CO., LLC · Flex Rescue Pouch 56501 - Black | 3,262.50 | Paid · Non-conforming |
| 10/31/2024 | RJ 684 | National Opioid Settlement · OCTOBER 2024 - RECEIPTS (ENDO PUBLIC OPIOID TRUST) | 79,532.44 | Receipt | |
| 12/16/2024 | Fire Dept · 2024 FIRE ALLOCATIONS | 130,000.00 | Transfer out · Non-conforming | ||
| 12/16/2024 | Fire Dept · 2024 FIRE ALLOCATIONS | 360,000.00 | Transfer out · Non-conforming | ||
| 12/16/2024 | Police Dept · 2024 POLICE ALLOCATIONS | 240,000.00 | Transfer out · Non-conforming | ||
| 12/18/2024 | 201030 | 2407035 | ULINE, INC. · Item- H-4471BL WALL-MOUNT CABINET - STAND, 30 | 403.75 | Paid · Unverified |
| 12/18/2024 | 201030 | 2407035 | ULINE, INC. · SHIPPING | 159.10 | Paid · Unverified |
| 04/30/2025 | RJ 224 | National Opioid Settlement · APRIL 2025 - RECEIPTS (NAT OPIOID - WALGREENS) | 59,955.61 | Receipt | |
| 08/29/2025 | Capital Improvement Fund · MOVE 2025 OPIOID ALLOCATION TO CAPITAL IMP FUND | 210,000.00 | Transfer out · Non-conforming | ||
| 08/29/2025 | Capital Improvement Fund · MOVE 2025 OPIOID ALLOCATION TO CAPITAL IMP FUND | 40,000.00 | Transfer out · Non-conforming | ||
| 10/28/2025 | HCS Dept · MOVE 2025 OPIOID ALLOCATION TO HCS BUDGET | 140,000.00 | Transfer out · Non-conforming | ||
| 10/28/2025 | HS Dept · MOVE 2025 OPIOID ALLOCATION TO HS BUDGET | 130,000.00 | Transfer out · Non-conforming | ||
| 12/12/2025 | Fire Dept · MOVE 2025 OPIOID ALLOCATION TO FIRE BUDGET | 260,000.00 | Transfer out · Non-conforming | ||
| 12/23/2025 | GJ 258 | National Opioid Settlement · AUG25 RECEIPT - OPIOID CVS | 127,734.42 | Receipt | |
| 12/23/2025 | GJ 258 | National Opioid Settlement · AUG25 RECEIPT - OPIOID DISTR 5 YR | 241,598.08 | Receipt | |
| 12/23/2025 | GJ 258 | National Opioid Settlement · JUN25 RECEIPT - OPIOID SETTLEMENT | 221,428.46 | Receipt | |
| 12/23/2025 | GJ 258 | National Opioid Settlement · AUG25 RECEIPT - OPIOID ALLERGAN | 72,258.56 | Receipt | |
| 12/23/2025 | GJ 258 | National Opioid Settlement · AUG25 RECEIPT - OPIOID TEVA | 69,396.88 | Receipt | |
| 12/23/2025 | GJ 258 | National Opioid Settlement · NOV25 RECEIPT - NATIONAL OPIOIDS | 5,078.41 | Receipt | |
| 04/30/2026 | RJ 236 | National Opioid Settlement · APRIL 2026 - RECEIPTS (NATIONAL OPIOID - WALGREENS) | 58,802.25 | Receipt | |
| 05/26/2026 | HS Dept · MOVE 2026 OPIOID ALLOCATION TO HS BUDGET | 130,000.00 | Transfer out · Non-conforming | ||
| 05/26/2026 | HCS Dept · MOVE 2026 OPIOID ALLOCATION TO HCS BUDGET | 140,000.00 | Transfer out · Non-conforming | ||
| 07/16/2026 | Fire Dept · MOVE 2026 OPIOID ALLOCATION TO FIRE BUDGET | 260,000.00 | Transfer out · Non-conforming | ||
| 07/30/2026 | Library · MOVE 2026 OPIOID ALLOCATION TO LIBRARY BUDGET | 50,000.00 | Transfer out · Non-conforming | ||
| 07/30/2026 | Library · MOVE 2026 OPIOID ALLOCATION TO LIBRARY BUDGET | 50,000.00 | Transfer out · Non-conforming | ||
| 07/31/2026 | National Opioid Settlement · JULY 2026 - RECEIPTS (NATIONAL OPIOID SETTLEMENT) | 35,434.77 | Receipt | ||
| Total paid | 3,825.35 | ||||
| Conforming abatement spending | 0.00 |
Vendors, and what paid them before.
What fund carried each payee before the opioid account, and how large the opioid slice is against the whole relationship. Bars share one scale.
Full width is $3,262.50, the largest payee total. Solid is the opioid account. Hatched is every other fund.
All documents are public records produced by the jurisdiction. Titles are the documents' own.
No dated event is published for this jurisdiction yet.
No correction received from this jurisdiction. If a figure on this page is wrong, send the record that shows it. The response is published here word for word.
Correct the recordCan opioid settlement money be spent on police cars or license plate readers?
No. Exhibit E of the national settlement lists the approved uses: treatment, recovery, prevention, harm reduction and related supports. Vehicles and surveillance hardware are not among the uses it lists, and state law bars using the funds to replace money a town would otherwise have spent.The approved uses
What did New Brunswick tell the State it spent the money on?
It certified 6 programs to the Department of Human Services. Each program, its recipient and its amount are reproduced above, beside the payments in the account.See the reports
How was this grade computed?
By code, from a published rubric: reporting integrity 50 percent, spending conformity 40 percent, transparency 10 percent, with hard caps for a certified program that has no payee in the books, for an uncertified transfer out, and for a records refusal.The rubric
Articles about this town
New Brunswick
New Brunswick moved 2,140,000.00 of opioid settlement money into police, fire, capital, human services and library budget lines by journal entry, with no council vote, and told the State the transfers were harm reduction.