Manalapan Township
Manalapan Township has spent none of its opioid settlement money, and its FY2025 report gave the State its whole balance as one year's receipts, counted 166,020.09 of receipts twice and does not add up.
Published 10/03/2026
TLDR
- Manalapan Township has not spent any of its opioid settlement money. Every report it has filed certifies 0.00 spent. The prints it produced show no payment out of the money.
- The FY2025 report says the Township received 230,792.22 in the year. Its own receipts for the year total 64,772.13.
- 230,792.22 is every dollar received since 2022. The report gave the State the balance as the year's receipts.
- The same report says the Township has received 396,812.31 since 2022. It had received 230,792.22. The report counts 166,020.09 twice.
- The same page says nothing was ever spent and 230,792.22 is on hand. Received 396,812.31, spent 0.00, left 230,792.22. The report does not add up.
By its own FY2026 report the Township holds 274,695.52. That report names no funded program.
Summary
Manalapan Township, Monmouth County, reports receiving 274,695.52 in opioid settlement money through 06/30/2026. The money must go to the abatement uses the national settlements list, or to documented evidence-based programs that address the epidemic. It must add to local spending, not replace it. The listed uses cover treatment, recovery, connection to care, prevention and harm reduction.
On 05/28/2026 the Township produced one budget audit trail and four revenue audit trails. No payment out of the settlement money appears on any of them. There is no spending to classify. The one outgoing entry is a move of settlement money between two Township accounts. Read the Township's findings.
Where the money sits
The first settlement payments landed in trust account T-03-56-802-000-809, Community Alliance.
| Date | Entry | Amount |
|---|---|---|
| 07/26/2022 | Wilmington Trust, National Opioids Settlement | 13,242.51 |
| 11/18/2022 | National Opioids Settlement Trust | 13,849.79 |
| 01/03/2023 | Wilmington Trust, National Opioids Settlement | 16,522.29 |
| 02/07/2023 | Opioid settlement, Community Alliance trust | 2,778.79 |
| Total | 46,393.38 |
On 02/27/2023 purchase order 23-00647, check 3854, moved all four to the Manalapan Current Fund. The same day the Reserve for Opioid Settlement Funds recorded receipt 72560, "transfer opioid money to reserve," for 46,393.38. The money stayed in the Township's settlement accounts. Every later payment went straight to the reserve.
| Calendar year | Receipts | Amount |
|---|---|---|
| 2023 | 4, including the 46,393.38 move | 71,538.42 |
| 2024 | 14 | 139,011.91 |
| 2025 | 7 | 57,366.07 |
| 2026 to 05/28/2026 | 1 | 4,230.05 |
| Total | 272,146.45 |
The Township produced only the receipts side of the reserve. No expenditure or budget report on it was produced. The receipts prints and the four reports agree that nothing was spent.
What the Township told the State
The State's reporting year runs 07/01 to 06/30.
| Report | Received in the year | Received since 2022 | Certified spent | On hand |
|---|---|---|---|---|
| FY2023 | 55,435.50 through 06/30/2023 | 55,435.50 | 0.00 | not asked |
| FY2024 | 110,584.59 | 166,020.09 | 0.00 | 166,020.09 |
| FY2025 | 230,792.22 | 396,812.31 | 0.00 | 230,792.22 |
| FY2026 | 43,903.30 | 274,695.52 | 0.00 | 274,695.52 |
Each report also certifies 0.00 of administrative expenses. The FY2024, FY2025 and FY2026 reports certify 0.00 encumbered.
The FY2023 report lists one program, the Community Alliance, a volunteer group for drug prevention and education. Its funding date, amount and launch date are all given as TBD. No payment to it appears in the record. The FY2024 and FY2025 reports fund no program. The FY2025 report says the Township is reaching out to neighboring towns "and working with our Police Department." The FY2026 report says the Township contacted Manalapan High School about a joint program and discussed a Community Alliance kick off in August 2026.
The FY2023 and FY2024 receipts tie to the books to the cent.
| Report | Receipts in the year | Amount |
|---|---|---|
| FY2023 | Trust reimbursements, 07/26/2022 to 02/07/2023 | 46,393.38 |
| FY2023 | Reserve receipt, 06/20/2023 | 9,042.12 |
| FY2023 | Total | 55,435.50 |
| FY2024 | Reserve receipts, 08/08/2023 and 11/27/2023 | 16,102.92 |
| FY2024 | Reserve receipts, 05/07/2024 and 06/24/2024 | 94,481.67 |
| FY2024 | Total | 110,584.59 |
FY2025
The reserve recorded six receipts from 08/06/2024 to 10/16/2024, 44,530.24, and two more on 04/22/2025 and 06/23/2025, 20,241.89. The Township received 64,772.13 in the year.
The report certifies 230,792.22 received in the year. That is 166,020.09 more than the receipts. 166,020.09 is the FY2024 report's figure for everything received since 2022. The certified 230,792.22 is every receipt through 06/30/2025, the balance the same report gives as on hand. Reported its whole balance as one year's receipts.
The report then adds that figure to the FY2024 cumulative figure and certifies 396,812.31 received since 2022.
| Record | Amount |
|---|---|
| Received in FY2023 | 55,435.50 |
| Received in FY2024 | 110,584.59 |
| Received in FY2025 | 64,772.13 |
| Received through 06/30/2025 | 230,792.22 |
| Certified received since 2022 | 396,812.31 |
| Counted twice | 166,020.09 |
Counted 166,020.09 of receipts twice in FY2025.
The report does not agree with itself. It certifies 396,812.31 received since 2022, 0.00 spent, 0.00 encumbered and 0.00 of administrative expenses. No earlier report certifies any spending. With nothing spent, the funds on hand would equal everything received. The same page certifies 230,792.22 on hand, 166,020.09 less. The on hand figure matches the books. FY2025 report's received, spent and on hand do not add up.
FY2026
The State published the Township's FY2026 report on 10/01/2026. It covers 07/01/2025 to 06/30/2026. It certifies 43,903.30 received, 0.00 spent, 0.00 encumbered and 274,695.52 on hand. It answers No to funding any program.
The reserve recorded 41,354.23 from 07/01/2025 to 05/28/2026, six receipts from Allergan, the National Opioids Settlement trust, CVS, Teva, Walmart and Walgreens. The print ends on 05/28/2026. The other 2,549.07 of the certified figure would have arrived after that date, which the record does not cover.
The FY2026 cumulative figure, 274,695.52, is the FY2025 on hand figure plus the year's receipts. It leaves out the 166,020.09 the FY2025 report counted twice. The report does not say so.
What should happen
The Township holds 274,695.52 by its own report and has not spent it. The money is for the listed abatement uses or documented evidence-based programs.
The State relies on these reports to track what each town received. The Department of Human Services should compare the FY2025 receipts figures with the Township's receipts records.
How this project classifies spending is set out in the methodology and the rubric. Corrections follow the corrections policy.