Atlantic City
Atlantic City told the State it spent 1,887,107.99 of opioid settlement money in FY2026, described programs for half of it, reported nothing left, and has produced no ledger to show where any of it went.
Published 10/03/2026
TLDR
- Atlantic City told the State it spent 1,887,107.99 of settlement money in the year ending 06/30/2026.
- Its programs for that year add up to 943,862.60. The other 943,245.39 has no program.
- The spent figure is last year's balance plus this year's receipts, to the cent. What was left became what was spent.
- The City reports 0.00 on hand. Its own figures leave 64,408.69, exactly the interest it says it earned.
- The City has produced no ledger. Not one payment from the fund can be checked.
Summary
Atlantic City, Atlantic County, reports receiving 2,741,270.71 in opioid settlement money from 2022 through 06/30/2026, interest included. The money must go to the abatement uses the national settlements list, or to documented evidence-based programs that address the epidemic.
Across four reports to the Department of Human Services the City certifies 2,676,862.02 spent. It names two programs. The Opioid Effect Mitigation Program was run through the Fire, Police and Health Departments. Operation Community Engagement is run by the Health and Human Services Department.
The City has not produced a ledger. This project asked for the budget records of every account that received or paid settlement money. None has been produced. A ledger is owed. Until one arrives, the City's spending cannot be checked against its books, and the only record is what the City told the State. Read the City's findings.
What the City told the State
| Report | Received in period | Spent in period | Encumbered | On hand |
|---|---|---|---|---|
| FY2023 | 452,095.65 | 124,963.25 | ||
| FY2024 | 1,077,628.46 | 156,940.84 | 0.00 | 1,335,933.94 |
| FY2025 | 719,307.53 | 507,849.94 | 52,075.00 | 1,407,202.61 |
| FY2026 | 427,830.38 | 1,887,107.99 | 0.00 | 0.00 |
The FY2023 figures run from the start of the distribution through 06/30/2023. The FY2023 form asks for no encumbered or on hand figure. The City also certifies interest of 46,063.49 through FY2024, 13,318.19 for FY2025 and 5,027.01 for FY2026.
FY2026
The State published the City's FY2026 report on 10/01/2026. It covers 07/01/2025 to 06/30/2026. It certifies 1,887,107.99 spent. That is more than three times any earlier year.
The report updates two programs. Operation Community Engagement spent 933,862.60. The report says the program "added to the number of employees." The Opioid Effect Mitigation Program spent 10,000.00, and the report says "Individuals working the program were paid." The two make 943,862.60. The remaining 943,245.39 is certified as spent with no program behind it. Certified 943,245.39 spent with no program.
The spent figure has a source. The FY2025 report left 1,407,202.61 on hand and 52,075.00 encumbered. The City received 427,830.38 in FY2026.
| Record | Amount |
|---|---|
| On hand at FY2025 | 1,407,202.61 |
| Encumbered at FY2025 | 52,075.00 |
| Received in FY2026 | 427,830.38 |
| Total | 1,887,107.99 |
| Certified spent in FY2026 | 1,887,107.99 |
The total and the certified figure match to the cent. The report then certifies 0.00 encumbered and 0.00 on hand.
The balances do not follow from the figures
The City's reports never leave the balance its own figures produce.
The FY2024 report certifies 1,575,787.60 received since 2022 and 281,904.09 spent since 2022, with nothing encumbered. That leaves 1,293,883.51. The report certifies 1,335,933.94 on hand, 42,050.43 more. FY2024 reported more on hand than its figures leave.
By FY2026 the reports certify 2,741,270.71 received and 2,676,862.02 spent, with nothing encumbered. That leaves 64,408.69. The FY2026 report certifies 0.00. The 64,408.69 is the sum of every dollar of interest the City reports, 46,063.49, 13,318.19 and 5,027.01. The interest is counted as received and appears in no balance. FY2026 reported nothing on hand.
Two programs, one history
The FY2023 report gives its 124,963.25 to the Opioid Effect Mitigation Program. The program was funded and launched on 05/23/2023, 38 days before the year closed. It was to "Administer Narcan, transporting person to shelters & treatment facilities." Its performance answers read "Program is still in the infancy stage so we are currently collecting the data."
The FY2024 report drops that program. It lists Operation Community Engagement, launched 09/18/2023 and funded 06/01/2024, with 281,904.09 spent "since program was funded in 2022." That figure is the FY2023 and FY2024 spending added together, to the cent. The 124,963.25 spent before 06/30/2023 is now under a program that launched almost three months later. Program counts 124,963.25 spent before it launched.
The FY2026 report brings the Opioid Effect Mitigation Program back as a 2023 program, with 10,000.00 spent and one performance figure, 200 participants served.
What should happen
Atlantic City should produce the budget records for every account that received or paid settlement money since 2022. Without them no figure in these reports can be tested.
The State relies on these reports to verify compliance. The Department of Human Services and the Office of the State Comptroller should examine the FY2026 report, who prepared it, and what records support its 1,887,107.99 spent figure.
How this project classifies spending is set out in the methodology and the rubric. Corrections follow the corrections policy.