Berkeley Township
Berkeley Township paid 124,994.20 from its opioid settlement account in FY2025, most of it for a police pickup truck and police equipment. It certified to the State that it spent 0.00. Eleven days after the year closed, journal entries took the spending back off the account.
Published 09/23/2026 · Updated 10/03/2026
TLDR
- Berkeley Township paid 124,994.20 from its opioid settlement account between 08/19/2024 and 05/19/2025. Most of it bought a police pickup truck, a trailer, a radar, a radio, a lightbar and two traffic signs.
- Its FY2025 report to the State certifies 0.00 spent and 0.00 encumbered for the same year.
- On 07/11/2025, eleven days after the year closed, two journal lines put the 124,994.20 back on the account. The entry that shows where the costs went was not produced.
- The report then counts the 124,994.20 as unspent money on hand.
- The FY2024 report claims 63,991.46 more on hand than the Township says it ever received.
- The FY2026 report certifies the 2,478.00 of defibrillator pads as overdose harm reduction, with funding and launch dates after the pads were paid for.
The money was spent. Then it was unspent. The State was told only the second part.
Summary
Berkeley Township, Ocean County, reports 384,905.70 in opioid settlement money received through 06/30/2025. The money may be spent only on the opioid abatement uses listed in the national settlements.
The Township's settlement account G-02-22-731-000-002, National Opioid Settlement, paid ten lines by check between 08/19/2024 and 05/19/2025. They total 124,994.20. Eight of them, 121,994.20, bought police vehicle and traffic equipment. Two of them, 3,000.00, paid the Township's own trust fund for opioid ads.
The FY2025 report certifies 0.00 expended and 0.00 encumbered for 07/01/2024 to 06/30/2025. On 07/11/2025 two journal lines credited the account for the full 124,994.20 and a second journal moved it into a new consolidated opioid account. The report's 384,905.70 unspent figure includes that money.
The only payment still standing on the produced opioid accounts is 2,478.00 for defibrillator pads. The Township has bought the same pads from its Current Fund since 2023.
Every figure in this report comes from the Township's reports to the State and its own ledger. Sources are linked in each section.
What the Township told the State
Each town with a direct share files an annual report with the Department of Human Services.
The FY2023 report certifies 104,630.85 received and 0.00 expended as of 06/30/2023 (FY2023 report). It says the Township anticipated a naloxone distribution program within the next year.
The FY2024 report certifies 219,735.78 received in the year and 324,366.63 in total (FY2024 report). It reports 0.00 expended, 0.00 encumbered and 0.00 interest. It reports 388,358.09 unspent on hand.
The FY2025 report certifies 60,539.07 received in the year and 384,905.70 in total (FY2025 report). It reports 0.00 expended and 0.00 encumbered. It reports 384,905.70 unspent on hand. It answers No to funding any new program. At question 10 it says the funds provide support functions "through our Police and Recreations departments." At question 11 it says uses were decided on "our local needs as defined by our Police and Recreations departments."
| Item | FY2023 | FY2024 | FY2025 |
|---|---|---|---|
| Received in period | 104,630.85 | 219,735.78 | 60,539.07 |
| Received since 2022 | 104,630.85 | 324,366.63 | 384,905.70 |
| Expended in period | 0.00 | 0.00 | 0.00 |
| Encumbered, not yet spent | not asked | 0.00 | 0.00 |
| Unspent on hand | not asked | 388,358.09 | 384,905.70 |
No report names a naloxone program. Every report answers that the Township has no strategic plan and no risk assessment.
What the account paid in FY2025
The Township's Budget Detail Inquiry for account G-02-22-731-000-002 shows these lines paid by check inside the FY2025 reporting window (Budget Detail Inquiry).
| Paid | Check | PO | Payee and description | Amount |
|---|---|---|---|---|
| 08/19/2024 | 37309 | 24-02872 | Berkeley Twp. Trust Fund, SOS Opioid Ads | 2,000.00 |
| 08/19/2024 | 37309 | 24-02872 | Berkeley Twp. Trust Fund, SOS Opioid Ads | 1,000.00 |
| 10/21/2024 | 37657 | 24-03117 | Gentilini Chevrolet LLC, police pickup truck | 49,901.64 |
| 10/21/2024 | 37602 | 24-03205 | All Traffic Solutions Inc, two traffic signs | 34,131.30 |
| 10/21/2024 | 37602 | 24-03205 | All Traffic Solutions Inc, cloud services | 1,500.00 |
| 01/27/2025 | 38057 | 24-03215 | FDR Hitches, LLC, enclosed trailer | 12,900.00 |
| 01/27/2025 | 38134 | 24-03874 | Stalker Radar Applied Concepts, radar system | 2,214.00 |
| 02/21/2025 | 38353 | 24-03883 | PMC Associates, mobile radio | 4,752.50 |
| 05/19/2025 | 38781 | 24-03890 | Elite Emergency Lights LLC, lightbar | 13,364.76 |
| 05/19/2025 | 38781 | 24-03890 | Elite Emergency Lights LLC, lightbar installation | 3,230.00 |
- Paid in FY2025: 124,994.20
- Police vehicle and traffic equipment: 121,994.20
- SOS Opioid Ads, paid to the Township's own trust fund: 3,000.00
- Certified to the State as spent: 0.00
The report certifies none of this spending. No abatement program using the pickup truck, the trailer, the radar, the radio, the lightbar or the traffic signs is documented, and none of them is among the uses Exhibit E lists (finding). The two ad lines went to the Township's own trust fund. No ad copy or placement record was produced, so this project could not test whether the ads carried opioid prevention messaging. The FY2024 report says the Township began an educational campaign at its summer concerts in August 2024 about safe medication disposal.
The FY2025 report certifies 0.00 against these ten lines (finding).
The journal entries after year end
The FY2025 reporting window closed 06/30/2025. On 07/11/2025 two journal lines under reference 6267 credited account G-02-22-731-000-002.
| Date | Reference | Memo | Amount |
|---|---|---|---|
| 07/11/2025 | 6267 seq. 1 | AJE Correct Grant Chargeoff for Rec TF | 3,000.00 |
| 07/11/2025 | 6267 seq. 3 | AJE Correct GrntChargeoff for PD Vehicle | 121,994.20 |
| Credited back | 124,994.20 |
The first equals the two ad lines to the cent. The second equals the eight police lines to the cent. Together they restore the account from 0.00 to 124,994.20. The same day journal reference 6268 moved that 124,994.20 into account G-02-24-757-000-001, Opioid Grant Funds, with the memo "Xfer to new consolidated opioid acct" (journal vouchers).
Journal reference 6267 itself was not produced. Its sequence 2 is the side that took on the police purchases and the ads. It is not in the record. Which Township appropriation now carries those costs is not known (finding).
Until 07/11/2025 the settlement money had carried the police purchases for between two and nine months.
How the unspent figure was built
The FY2025 report certifies 384,905.70 unspent on hand. It certifies the same 384,905.70 as total received since 2022. Account G-02-24-757-000-001 printed a balance of exactly 384,905.70 from 07/21/2025 to 08/18/2025 (Budget Detail Inquiry).
| Record | Amount |
|---|---|
| Chapter 159 appropriation, 10/28/2024 | 251,730.13 |
| Journal reference 6123, moved in 07/11/2025 | 10,659.37 |
| Journal reference 6268, moved in 07/11/2025 | 124,994.20 |
| Check 39218, Team Life, Inc., 07/21/2025 | minus 2,478.00 |
| Balance, 07/21/2025 to 08/18/2025 | 384,905.70 |
| Certified unspent at 06/30/2025 | 384,905.70 |
The certified unspent figure counts the 124,994.20 paid inside the reporting year as money on hand (finding). It is also net of a 2,478.00 order that was open at 06/30/2025 and does not appear in the report.
The defibrillator pads
Purchase order 25-02282 to Team Life, Inc. bought 30 Powerheart G5 defibrillator pads for 2,478.00 on the opioid grant account. It was encumbered 06/20/2025, received 07/07/2025 and paid on check 39218 on 07/21/2025. It was open at 06/30/2025. The FY2025 report certifies 0.00 encumbered (finding).
The Township's own purchase history with Team Life shows the same product bought before any settlement money was used (vendor history).
| PO | Date | Item | Charged to | Amount |
|---|---|---|---|---|
| 23000220 | 01/20/2023 | 35 Powerheart AED Pads | Current Fund, Other Materials and Supplies | 2,065.00 |
| 24-01238 | 03/20/2024 | Power Heart Defib Pads | Current Fund, Other Materials and Supplies | 2,100.00 |
| 25-01925 | 05/28/2025 | Powerheart G5 battery and adult defib pads | Manitou Volunteer Fire Co. | 680.00 |
| 25-02282 | 06/20/2025 | 30 Powerheart G5 defib pads | Opioid grant account | 2,478.00 |
The Township paid both 2025 orders on the same check, 39218. The Township already bought these pads with its own money. Defibrillator pads treat cardiac arrest. No overdose program using them is documented, and they are not among the uses Exhibit E lists. This is the only payment still standing on the produced opioid accounts (finding).
The FY2024 balance
The FY2024 report certifies 324,366.63 received in total since 2022, 0.00 interest and 0.00 expended. It certifies 388,358.09 unspent on hand. That is 63,991.46 more than everything the report says the Township ever received. The report states no other source (finding).
FY2026
The State published the Township's FY2026 report on 10/01/2026. It covers 07/01/2025 to 06/30/2026. It certifies 73,767.17 received, 2,478.00 spent, 0.00 encumbered and 456,194.87 unspent on hand. The unspent figure is the 458,672.87 received since 2022 less the 2,478.00.
The report lists one program, EMS support, at 2,478.00. It files it under Harm Reduction and Overdose Prevention, with the Schedule B strategy Training and 0 individuals served. It gives a funding date of 01/07/2026 and a launch date of 09/01/2026. The 2,478.00 is check 39218 to Team Life, Inc. on 07/21/2025 for the 30 Powerheart G5 defibrillator pads, the order the FY2025 report left off. The payment came before both dates. The report names the pads only in its administrative details, while it certifies 0.00 of administrative spending. Certified defibrillator pads as overdose harm reduction.
The spending total ties to the books. The pads are the account's only FY2026 payment. The two journal credits of 07/11/2025 reverse charges paid in FY2025, so they are not FY2026 spending.
The report gives the Township's goals for the year as "no goals, no values." It gives the resource used to decide how to spend as "cognition."
What is missing
Account G-02-25-729-007-001, titled 2025 Opioid Grants 1, appears on journal reference 6204. That journal moved 40,221.39 out of it on 08/19/2025. Its activity was requested and not produced. Journal reference 6267, the entry that took the 124,994.20 off the settlement account, was not produced.
The grade
Berkeley Township is graded F, 34.33, provisional. The grade is capped because the Township certified 0.00 spent against a year in which its settlement account paid 124,994.20, and because none of its settlement spending went to a listed use or a documented abatement program. The full record is on the Berkeley Township page.