Berkeley Heights Township
Berkeley Heights Township has reported spending and appropriating none of its opioid settlement money in four years, while its books show 43,369.29 appropriated and its FY2026 report certifies 1,406.82 more on hand than it says it ever received.
Published 10/03/2026
TLDR
- Berkeley Heights Township says it has received 59,706.98 of opioid settlement money since 2022.
- It has certified 0.00 spent in each of its four reports to the State.
- Its FY2026 report says it has 61,113.80 on hand. That is 1,406.82 more than it says it ever received.
- Its books show 31,404.66 appropriated on 05/06/2025 and 11,964.63 more on 12/16/2025. The FY2025 and FY2026 reports each certify 0.00 appropriated.
- Its FY2023 report certifies 1,465.16 received. Its books show 5,603.22 received on 11/21/2022.
- The one program it ever named was a police community policing outreach program. Its description, funding date and launch date all read TBD.
- The Township produced revenue audit trails only. No account showing what became of the money was produced.
Summary
Berkeley Heights Township, Union County, reports receiving 59,706.98 of opioid settlement money through 06/30/2026, interest included. The national settlements list uses for the money, among them treatment, recovery, connection to care, prevention and harm reduction. The list is not exhaustive. Other documented, evidence-based programs that address the epidemic also qualify. In either case the money must supplement local spending, not replace it.
The Township has reported spending none of it. Each annual report to the Department of Human Services certifies 0.00 expended. The FY2026 report then certifies more money on hand than the Township says it has ever received, with nothing spent. Reported more money on hand than it ever received. The books show settlement money appropriated in the 2025 budget, while the reports certify none. Certified 0.00 appropriated after budgeting 31,404.66. Certified 0.00 appropriated after inserting 11,964.63. The first report understates the money received. Reported 1,465.16 received when its books show 5,603.22. Read the Township's findings.
What the Township received
The settlement money arrives in grant account G-02-20-101-006, National Opioid Settlement Fund. The first two payments, 2,864.41 and 2,738.81 on 11/21/2022, were posted to a current fund miscellaneous revenue account. Receipts posted to the current fund in 2024 and 2025 were reversed the same day to the grant account.
| Fiscal year | Certified received | Receipts in the produced trails |
|---|---|---|
| FY2023 | 1,465.16 | 5,603.22 |
| FY2024 | 35,765.57 | 22,194.93 |
| FY2025 | 13,396.15 | 13,396.15 |
| FY2026 | 9,080.07 | 8,552.87 through 05/28/2026 |
The FY2025 receipts tie to the cent. The FY2026 trail ends 05/28/2026, a month before the year closed. The produced trails hold 49,747.17 of receipts in all. The reports certify 59,706.98.
The FY2023 report certifies 1,465.16 received as of 6/30/23. The two receipts of 11/21/2022 come to 5,603.22, which is 4,138.06 more. Reported 1,465.16 received when its books show 5,603.22. On 08/23/2023 the 2023 current fund account realized 11,465.16 and 2,654.27 of settlement grant revenue.
The FY2024 report certifies 35,765.57 received, 13,570.64 more than the 22,194.93 the trails show. The grant account trail runs from 01/01/2022, and its first entry is 08/10/2023. No current fund revenue account for 2023 receipts was produced, so the FY2024 difference is a records gap.
What the Township spent
The produced records show no payment of settlement money. They also show no account from which a payment could be made. Every produced print is a revenue audit trail.
The trails do show the money entering the budget. A revenue journal of 05/06/2025 realizes 31,404.66 described as "grants appropriated via budget." A revenue journal of 12/16/2025 realizes 11,964.63 described as "2025-371 Opioids 159 realize rev." A Chapter 159 budget insertion adds a revenue and an appropriation of the same amount. The 2025 current fund trail shows 43,369.29 of settlement revenue anticipated in the 2025 budget, the sum of the two. No appropriation account for the settlement money was produced. This project cannot say whether any of it was spent, so it publishes no spending classification for the Township.
The reports cannot be squared with these journals. The FY2025 report certifies 0.00 spent and 0.00 appropriated or encumbered between 7/1/2024 and 6/30/2025. Certified 0.00 appropriated after budgeting 31,404.66. The FY2026 report certifies the same for 7/1/2025 to 6/30/2026. Certified 0.00 appropriated after inserting 11,964.63.
What the Township told the State
| Report | Received in the year | Spent | Encumbered | On hand | Programs funded |
|---|---|---|---|---|---|
| FY2023 | 1,465.16 | 0.00 | not asked | not asked | One named |
| FY2024 | 35,765.57 | 0.00 | 0.00 | 37,230.74 | No |
| FY2025 | 13,396.15 | 0.00 | 0.00 | 50,626.88 | No |
| FY2026 | 9,080.07 | 0.00 | 0.00 | 61,113.80 | No |
The FY2023 report names the Police Department as the administering agency. Its one program is the BHPD Community Policing Outreach Program, for grades 6 to 12, under Prevention and Education. The amount of funding reads "As needed." The program description, the funding date, the launch date and the expected number of clients read "TBD." The report says the funds "will be used for our Community Policing Unit." No payment to the program appears in the produced records.
The FY2024 report gives the Township's goal as "To provide education about drugs." It answers No to engaging the public, then describes its public engagement as town hall meetings. The FY2025 report gives the goal as "informative hand outs." Asked how it decided to use the money, it answers "we didn't use any." The FY2026 report answers "n/a" to its goals, the officials involved and the resources used.
FY2026
The FY2026 report covers 07/01/2025 to 06/30/2026. It certifies 9,080.07 received in the year, 0.01 of interest and 59,706.98 received since 2022. It certifies 0.00 spent, 0.00 encumbered and 0.00 in administrative expenses. It answers No to funding any program. The 12/16/2025 Chapter 159 insertion of 11,964.63 falls inside this period. Certified 0.00 appropriated after inserting 11,964.63.
It certifies 61,113.80 of unspent funds on hand. The Township has certified nothing spent in any year, so the money on hand cannot exceed the money received. The report puts it 1,406.82 higher. The on hand figure also rose 10,486.92 from the FY2025 report, while the year's receipts and interest come to 9,080.08. Reported more money on hand than it ever received.
What the records show
The Township has held settlement money since 11/21/2022 and has reported no use of it. Its reports name one program in four years, and that program was never given a description, a date or an amount. Its books show 43,369.29 of the money appropriated in the 2025 budget, and its reports certify nothing appropriated. Its first report understates the money received by 4,138.06. Its latest report certifies a balance its own receipts figures cannot produce.
The State relies on these reports to track the money. The Department of Human Services and the Office of the State Comptroller can examine the FY2026 balance and the appropriation the Township's revenue journals fund. How this project classifies spending is set out in the methodology and the rubric. Corrections follow the corrections policy.