AUBURN — How to spend $21 million? Daring to dream big, the Androscoggin County Commission brainstormed about potential projects and ideas on how to spend a $21 million windfall from the American Rescue Plan. Hazard pay for all Androscoggin County employees. Stimulus checks for all county residents. Money to help nonprofits such as veterans’ organizations. Trust fund to guarantee loans. Update and replace HVAC, heat and air conditioning at the aging Androscoggin County Courthouse and jail. Everything was on the table Wednesday as commissioners spent nearly 45 minutes pondering a potential wish list of needed and worthwhile projects that could never be funded without a significant increase in county taxes.