Hunterdon County
Hunterdon County reported its April to June 2024 settlement deposits a second time as FY2025 money, counted the next year's receipts as money on hand twice, and reported 98,069.22 received in FY2026 when its own ledger shows 285,729.54.
Published 10/03/2026
TLDR
- Hunterdon County's FY2025 report says it received 652,803.78 that year. That is eight deposits from FY2024, already reported in FY2024.
- The money that actually arrived in FY2025, 447,531.16, is not in the report.
- The FY2026 report says it received 98,069.22. The ledger shows 285,729.54 by 05/28/2026.
- The FY2024 report says the County had 1,369,596.03 unspent. The same report says it had only ever received 1,147,423.20, and spent nothing.
- The FY2025 unspent figure includes 253,978.65 that arrived on 08/08/2025, after the year closed.
- The County certified 94,113.00 spent in FY2026 on two programs. It produced no record of its spending.
The County's own ledger contradicts its receipts and unspent figures for FY2024, FY2025 and FY2026.
Summary
Hunterdon County took in 1,880,346.00 of opioid settlement money from 09/30/2022 to 05/28/2026. The money sits in one general ledger account, GRANTS - OPIOID (UNITY), carried forward one budget year at a time. The balance never falls. No payment out appears in any year.
The County produced only that account. It produced no expenditure, appropriation, purchase order or encumbrance record. This project cannot test what the County spent. It can test what the County said it received, and in FY2025 and FY2026 the reports do not match the books. Read the County's findings.
What the County received
The ledger prints thirty settlement receipts. National settlement payments for Teva, Allergan, CVS, Walgreens, Walmart, Janssen, McKinsey, Endo and the distributors arrive as manual entries. The account holds 1,880,346.00 at 05/28/2026, the day it was printed.
| State fiscal year | Receipts on the books |
|---|---|
| Through 06/30/2023 | 383,021.33 |
| 07/01/2023 to 06/30/2024 | 764,063.97 |
| 07/01/2024 to 06/30/2025 | 447,531.16 |
| 07/01/2025 to 05/28/2026 | 285,729.54 |
| Total | 1,880,346.00 |
The other entries net to zero. In 2023, two 15.00 wire fees were refunded and three months of interest were moved to the current fund. In 2025, six library card-reader deposits landed in the opioid account by mistake and were moved out within days. In 2026, 1,541.36 of interest was moved to savings. The current fund and the savings account were not produced.
What the County spent
Nothing leaves the produced account. The FY2023, FY2024 and FY2025 reports each certify 0.00 expended, which agrees with it.
The FY2026 report certifies 94,113.00 spent between 07/01/2025 and 06/30/2026 on two programs, both funded 01/01/2026.
| Program | Recipient | Spent | Encumbered |
|---|---|---|---|
| Anderson House Recovery Case Management and Supportive Housing | Turning Point, Inc., Anderson House | 24,299.00 | 70,897.00 |
| Project INFORM | One Voice of Hunterdon | 69,814.00 | 137,861.00 |
| Total | 94,113.00 | 208,758.00 |
Recovery case management and community overdose education are the kinds of programs the settlement's list of uses covers. But the County produced no record of either payment. Its receipts account shows no payment out through 05/28/2026, and the account that would carry the spending was not produced. That is a records gap. The record neither shows nor rules out the payments. The report also certifies 548,258.00 appropriated or encumbered. The two program pages account for 208,758.00 of it. The record does not show what the other 339,500.00 is.
What the County told the State
| Year | Received in year | Received since 2022 | Spent | Encumbered | Unspent on hand |
|---|---|---|---|---|---|
| FY2023 | 383,021.33 | 0.00 | |||
| FY2024 | 764,063.97 | 1,147,423.20 | 0.00 | 0.00 | 1,369,596.03 |
| FY2025 | 652,803.78 | 1,815,411.05 | 0.00 | 63,781.42 | 1,784,813.69 |
| FY2026 | 98,069.22 | 1,931,341.30 | 94,113.00 | 548,258.00 | 1,255,587.30 |
The FY2023 report and the FY2024 receipts figures tie to the ledger to the cent. FY2023 and FY2024 receipts tie to the books.
Unspent money that had not arrived
The FY2024 report certifies 1,369,596.03 unspent and uncommitted on hand. The same report certifies 1,147,423.20 received since 2022, 0.00 spent and 0.00 encumbered. The unspent figure is 222,172.83 more than everything the report says the County ever received.
The account held 1,147,085.30 on 06/30/2024. It reached 1,369,596.03 on 07/31/2024, when four receipts totaling 222,510.73 posted. Those receipts belong to FY2025. Reported more unspent money than it had ever received.
The FY2025 report does the same. It certifies 1,784,813.69 unspent and uncommitted and 63,781.42 encumbered. The account held 1,594,616.46 on 06/30/2025. Less the 63,781.42, that leaves 1,530,835.04. The certified figure is 253,978.65 higher, which is the four receipts posted on 08/08/2025, in FY2026. FY2025 unspent figure counts money that arrived in August.
FY2025, the same money twice
The FY2025 report covers 07/01/2024 to 06/30/2025. It certifies 652,803.78 received.
| Deposit | Date | Amount |
|---|---|---|
| Seven settlement receipts | 04/30/2024 | 553,750.79 |
| National settlement receipt | 06/17/2024 | 99,052.99 |
| Total | 652,803.78 |
All eight deposits are dated in FY2024. The FY2024 report already counted them. The deposits that arrived in FY2025 were eight others, 447,531.16 in all, from four receipts on 07/31/2024 to a Janssen payment on 06/16/2025.
The FY2025 report's cumulative figure is 1,815,411.05. The account held 1,594,616.46 on 06/30/2025. With the interest the County reported, that is 1,610,138.43. The certified figure is 205,272.62 higher, which is the gap between the money counted twice and the money left out. Reported FY2024 deposits a second time as FY2025 receipts.
FY2026, the money left out
The FY2026 report certifies 98,069.22 received between 07/01/2025 and 06/30/2026. The ledger shows these receipts in that period, through its print date.
| Payor | Date | Amount |
|---|---|---|
| TEVA | 08/08/2025 | 34,492.65 |
| Allergan | 08/08/2025 | 35,915.00 |
| CVS | 08/08/2025 | 63,488.42 |
| Distributors | 08/08/2025 | 120,082.58 |
| Walmart | 10/31/2025 | 2,524.14 |
| Walgreens | 04/30/2026 | 29,226.75 |
| Total | 285,729.54 |
The certified figure is at least 187,660.32 short. No combination of these receipts makes 98,069.22. A receipt after 05/28/2026 would only widen the gap. The cumulative figure, 1,931,341.30, is the FY2025 figure plus this year's 98,069.22 and 17,861.03 of interest. It carries the FY2025 double count forward. Reported 98,069.22 received, books show 285,729.54.
What the records show
The County's account took in every settlement payment and paid none out through 05/28/2026. The FY2025 and FY2026 reports misstate how much it received. The FY2024 and FY2025 reports state more money on hand than the County held in the year each covers. The record cannot show whether the 94,113.00 certified as spent in FY2026 was paid, because the County produced no record of its spending.
How this project classifies spending is set out in the methodology and the rubric. Corrections follow the corrections policy.