Jackson Township
Jackson Township certified to the State a police supplies program funded with opioid settlement money, and the account that carries it was never produced. Its books show one year end charge of 281,532.45 with no vendor, no purchase order and no credit side produced.
Published 09/23/2026 · Updated 10/03/2026
TLDR
- Jackson Township told the State it spent 6,068.66 of opioid settlement money on supplies for the Police Department. The account that carries that program was requested and never produced.
- The Township's FY2024 report says 395,226.66 sat unspent. The same report says the Township had received 336,230.47 in total. It had 58,996.19 more on hand than it ever got.
- On 12/17/2025 a year-end manual journal charged 281,532.45 to the Township's opioid line. It names no vendor, no purchase order and no check, and no credit side was produced. The record does not show that it paid anyone.
- The State's FY2026 report file prints No Report Received for the Township.
- The FY2025 report certifies 454,971.64 unspent. No account holding it was produced.
- Public engagement, strategic plan and risk assessment were answered "No" or "No, but plan to" in every report.
The State was told almost nothing was spent. No produced account shows where any of it is held.
Summary
Jackson Township, Ocean County, reports 467,409.55 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 reports to the Department of Human Services describe one program. It is named Medical Supplies/Life Saving Equipment and is described as supplies needed by the Police Department in emergencies. The FY2024 report certifies 6,225.53 funded and encumbered for it. The FY2025 report certifies 6,068.66 spent on it. Neither figure appears on any ledger page the Township produced. The account that carries the program, its purchase order, invoice and check were requested and not produced (finding).
The produced opioid ledger holds two postings. The first, 144,882.43 on 05/28/2024, recognizes the grant. It pays no one. The second, 281,532.45 on 12/17/2025, is a year-end manual journal with no vendor, no purchase order and no check. Its credit side was not produced, and the record does not show that it paid anyone.
The FY2024 report's unspent balance exceeds everything it says the Township received. The FY2025 report's figures tie to the cent.
What the Township told the State
The FY2023 report certifies 112,270.15 received and 0.00 expended (FY2023 report). The Township had no strategic plan and had not engaged the public. The report gives its rationale as "program to be determined."
The FY2024 report certifies 223,960.32 received in the year and 336,230.47 received in total (FY2024 report). It reports 0.00 expended and 6,225.53 appropriated or encumbered. It reports 395,226.66 unspent and uncommitted on hand. Asked how it decided to use the money, it answered, "We had a modest expenditure of funds for this reporting year."
The FY2025 report certifies 131,179.08 received in the year and 467,409.55 in total (FY2025 report). It reports 6,068.66 expended, 6,369.25 encumbered and 454,971.64 unspent. It says no new program was funded that year.
| Item | FY2023 | FY2024 | FY2025 |
|---|---|---|---|
| Received in period | 112,270.15 | 223,960.32 | 131,179.08 |
| Received since 2022 | 112,270.15 | 336,230.47 | 467,409.55 |
| Expended in period | 0.00 | 0.00 | 6,068.66 |
| Encumbered, not yet spent | not stated | 6,225.53 | 6,369.25 |
| Unspent on hand | not stated | 395,226.66 | 454,971.64 |
The FY2024 balance
The FY2024 report puts 395,226.66 on hand. The same report puts total receipts since 2022 at 336,230.47. The balance on hand is 58,996.19 more than everything the Township says it received. The report does not say which figure is wrong (finding).
The FY2025 figures do tie. 467,409.55 received, less 6,068.66 expended and 6,369.25 encumbered, leaves 454,971.64. That is the unspent figure the report certifies.
The police supplies program
The FY2024 report lists the program as funded and launched 03/26/2024. Its recipient is Jackson Township, in the category First Responders, Law Enforcement, and Emergency Services. Its primary category is Harm Reduction and Overdose Prevention. The FY2025 report certifies 6,068.66 spent on it and reports 11 harm reduction supplies distributed, 25 encounters and 25 referrals.
Both produced opioid accounts show 0.00 encumbered (ledger). Neither carries a posting of 6,225.53 or 6,068.66. No posting to either account falls in the FY2025 reporting year (audit trail). The account that carries the program was requested and was not produced. What was bought, from whom, and on what date is not shown anywhere in the record.
The two postings
The Township's Budget Account Status shows one transaction on each opioid appropriation line (ledger).
| Date | Reference | Account | Amount |
|---|---|---|---|
| 05/28/2024 | 5441 | 4-01-41-621-000-099 MISC OTHER EXPENSES | 144,882.43 |
| 12/17/2025 | 3073 | 5-01-41-621-000-099 MISC OTHER EXPENSES | 281,532.45 |
Reference 5441 debits 144,882.43 to the 2024 line and credits the same amount to 4-01-10-621-001 GRANT-NATIONAL OPIOID SETTLEMENT, a revenue account (journal). Both lines read NCASH '24 NATIONAL OPIOID SETTLEMENT. There is no cash account, payee, purchase order or check. Thirteen other 2024 grants are booked the same way in the same journal. The entry recognizes the grant. It does not contradict the FY2024 report of 0.00 expended (finding).
Reference 3073 is a year-end manual batch of eleven entries under the single user id SLM. The Township's posting reference report lists it among its year-end expenditure entries, beside accumulated sick leave, bond interest and special emergency charges. It charges 281,532.45 to the 2025 line on 12/17/2025, entry description GRANT-NATIONAL OPIOID SETTLEMENT (journal). It names no vendor, no purchase order and no check. No credit side was produced, so the record does not show whether any money left the fund. The 2024 posting to the 2024 line, reference 5441, was a grant recognition entry (finding).
Appropriations and receipts
The two appropriations total 426,414.88. The FY2025 report certifies 467,409.55 received through 06/30/2025. The appropriations are 40,994.67 less (finding).
| Record | Amount |
|---|---|
| 2024 appropriation | 144,882.43 |
| 2025 appropriation | 281,532.45 |
| Appropriated | 426,414.88 |
| Received through 06/30/2025, FY2025 report | 467,409.55 |
| Difference | 40,994.67 |
Neither appropriation matches a year of receipts. FY2024 receipts of 223,960.32 exceed the 2024 appropriation by 79,077.89. The 2025 appropriation exceeds FY2025 receipts of 131,179.08 by 150,353.37. No produced record shows how either amount was set.
Where the money is held
In journal reference 5441, Clean Communities and Senior Assist are carried into the 4-02 grant fund with a grant receivable, an appropriated reserve and an unappropriated reserve. The opioid settlement is not. It is recognized as current fund revenue and charged to a current fund line named MISC OTHER EXPENSES. This project reads that as money not held apart from general funds. That is an inference from the journal (finding). No trust, reserve or cash account holding the 454,971.64 certified as unspent was produced.
FY2026
The State published its FY2026 report file on 10/01/2026. For Jackson Township it prints No Report Received. The FY2026 reporting year ran from 07/01/2025 to 06/30/2026.
The only posting in that year on the produced opioid accounts is the 12/17/2025 journal of 281,532.45. It is a year-end manual entry with no vendor, no purchase order and no check, and its credit side was not produced. The record does not show that it paid anyone, so this project does not count it as spending (finding).
Records not produced
A records request asked for each of the following. None was produced.
- The account credited by reference 3073 on 12/17/2025.
- The account carrying the police supplies program, with its purchase order, invoice and check.
- Any trust, reserve or cash account holding settlement money.
- Any 2026 grant year opioid account.
The produced audit trail for the 5-01-41-621 range runs from 12/01/2025 to 09/04/2026 and prints only the 12/17/2025 posting.
How this project classifies spending is set out in the methodology and the rubric. Corrections follow the corrections policy.