Mercer County
Mercer County told the State it had 0.00 of settlement money left at the end of FY2026, when its own report figures leave 2,836,340.85 and its account held a 1,399,678.33 balance after every open order.
Published 10/03/2026
TLDR
- Mercer County reports receiving 3,789,273.31 in opioid settlement money through 06/30/2026.
- Its account had paid 171,850.22 by 09/01/2026. 102,292.00 of that is one employee's salary.
- The FY2026 report says the County has 0.00 left. Its own figures leave 2,836,340.85.
- It certifies 244,127.66 spent in FY2026. The account paid 128,288.74.
- The Harm Reduction program is certified at 44,000.00 spent. 27,112.00 of it was an invoice still unpaid in September.
- The Prevention Education program is certified at 35,757.00 spent. No prevention payment left the account in the year.
- The FY2024 and FY2025 reports each certify less money on hand than their own figures leave.
By 09/01/2026 the account had paid out 4.5 percent of what the County reports receiving. For FY2026 it reported spending more than it paid and keeping less than it held.
Summary
Mercer County received 3,789,273.31 in opioid settlement money from 2022 through 06/30/2026, by its own reports to the Department of Human Services. 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 County keeps the money in one account, G-900-22-9568-482-20-00, Opioid Settlement Funds. The first payment from it was 150.00 on 03/28/2025. Through 09/01/2026 the account paid 171,850.22.
| Spending | Amount |
|---|---|
| Salary journals, one employee | 102,292.00 |
| Treatment, transportation, harm reduction, wraparound and prevention providers | 60,411.92 |
| Catering, rentals, a reimbursement and two payments to individuals | 8,046.30 |
| A healing sponsor charge and an overdose awareness event | 1,100.00 |
| Paid through 09/01/2026 | 171,850.22 |
This project classifies 2,305.89 as conforming. It is the one payment on an order whose text names opioid services, Catholic Charities purchase order 26-04334 for Opiod Wrap Around Services. The other provider orders read Treatment and Transportation, Harm Reduction Services, IOP Treatment Services, Prevention Education or Transportation Services. The FY2026 report places them in its programs, but no contract, invoice or resolution in the record shows what they delivered. They are unverified. 4,021.30 of catered food is non-conforming. The other 165,523.03 is unverified. Another 689,588.08 sat in open orders to providers on the last prints.
What the County told the State
| Year | Received in the year | Received since 2022 | Spent | On hand |
|---|---|---|---|---|
| FY2023 | 444,015.97 | 444,015.97 | 0.00 | Not asked |
| FY2024 | 444,015.97 | 888,031.94 | 0.00 | 444,015.97 |
| FY2025 | 1,331,598.57 | 2,219,630.51 | 10,600.60 | 1,935,513.64 |
| FY2026 | 1,569,642.80 | 3,789,273.31 | 244,127.66 | 0.00 |
FY2023 and FY2024 tie to the books. The account paid nothing before 03/28/2025.
The FY2024 report's on-hand figure equals the year's receipts to the cent. Its own receipts less spending leave 888,031.94. Reported 444,015.97 on hand out of 888,031.94 unspent.
The FY2025 report certifies 10,600.60 spent, all of it as administrative expense. The account paid exactly that in the year. It is a 150.00 reimbursement to a County expense claimant described as Fentanyl High film production, one salary journal of 5,891.80, and a cold dinner, room rental and service fee of 4,558.80 at the Conference Center at MCCC. The report describes the spending as salary for the addictions coordinator, rental rights for a documentary, and community engagement events and listening sessions. The dinner was 2,549.00 and the service fee, 20 percent of it, was 509.80. Catered food is not among the uses Exhibit E lists. Certified a catered dinner as administration.
Its on-hand figure, 1,935,513.64, leaves 273,516.27 of reported receipts neither spent nor on hand. The County's account showed 1,935,503.83 after an appropriation change on 07/17/2025, 9.81 from the certified figure. Reported 1,935,513.64 on hand out of 2,209,029.91 unspent.
FY2026
The State published the County's FY2026 report on 10/01/2026. It covers 07/01/2025 to 06/30/2026. It certifies 244,127.66 spent, 698,204.20 encumbered, 76,198.50 of administration described as salary for the addictions coordinator, and 0.00 on hand.
The report lists five new programs, each funded and launched on 01/01/2026.
| Program | Funding | Certified spent | Certified encumbered |
|---|---|---|---|
| Transportation | 50,000.00 | 2,391.96 | 47,608.00 |
| Wrap Around Services | 200,000.00 | 53,190.20 | 146,809.80 |
| Treatment | 150,000.00 | 32,590.00 | 117,410.00 |
| Harm Reduction | 300,000.00 | 44,000.00 | 256,000.00 |
| Prevention Education | 75,000.00 | 35,757.00 | 39,243.00 |
| Programs | 775,000.00 | 167,929.16 | 607,070.80 |
The first provider order on the account opened 04/15/2026. The first provider check was written 05/08/2026.
The account paid 128,288.74 in the year.
| Record | Amount |
|---|---|
| Certified spent, FY2026 | 244,127.66 |
| Salary journals in the year | 81,198.46 |
| Provider payments in the year | 43,752.78 |
| Rentals, catering and two payments to individuals in the year | 3,337.50 |
| Paid in the year | 128,288.74 |
| Certified above paid | 115,838.92 |
The certified administration figure, 76,198.50, is 4,999.96 below the salary journals posted in the year, and no set of the County's monthly journals gives it. No vendor history was produced for The Rescue Mission of Trenton, Embright Education, HMH Hospitals or Freedom House, and the account print ends 06/08/2026. Their orders show no payment through that date. Certified 244,127.66 spent. The account paid 128,288.74.
What was left
The report says the County had 0.00 of unspent or uncommitted money on hand. The same report says the County received 3,789,273.31 since 2022 and committed 698,204.20 it had not yet spent. The four reports certify 254,728.26 spent in all. That leaves 2,836,340.85 by the report's own figures. The County's Budget Detail Inquiry shows a balance of 1,399,678.33 on 06/08/2026, after every open order and two held requisitions. Reported 0.00 unspent. Its own figures leave 2,836,340.85.
Harm Reduction
The Harm Reduction program is certified at 44,000.00 spent. That is one purchase order to the Mercer Council on Alcoholism and Drug Abuse. Invoice 1968 for 16,888.00 was paid by check 24998 on 05/08/2026. Invoice 2008 for 27,112.00 is marked approved and unpaid in the vendor history printed 09/01/2026. The two make 44,000.00 to the cent. The record does not give the service dates of invoice 2008. By payment date only 16,888.00 is FY2026 spending. Counted a 27,112.00 unpaid invoice as harm reduction spent.
Transportation
The Transportation program is certified at 2,391.96 spent. That is The Empowerment House invoice 2, paid by check 29305 on 08/28/2026. The year had closed on 06/30/2026. The one payment inside the year, invoice 1 for 159.89 on 05/22/2026, is not in the figure. Counted an August 2026 check as FY2026 transportation.
Prevention Education
The Prevention Education program is certified at 35,757.00 spent. The account shows no prevention payment through 06/08/2026. The Mercer Council's prevention order carries invoice 1971 for 4,449.00, paid by check 29346 on 08/28/2026, and invoice 2007 for 6,308.00, still unpaid at 09/01/2026. The two make 10,757.00. The other 25,000.00 equals the face of the open prevention orders to Embright Education and The Rescue Mission of Trenton. The County also buys drug prevention education from the Mercer Council on a current fund line. Certified 35,757.00 of prevention. Nothing paid in the year.
The salary journals
Monthly journals charge the settlement account for the gross pay of one employee in the County's Addiction Services division. Each journal credits a current fund account named Grants Chargeback. The County's own schedule of the entries marks the 2026 charge 100%. From April 2025 through July 2026 the journals total 102,292.00. The last two months, 5,799.49 and 9,402.25, were posted 09/01/2026.
Exhibit E lists staffing for the oversight and coordination of abatement programs. Whether this position existed before the settlement money and moved onto it is not settled by the record. The appropriation history of the salary line is not in the record. This project classifies the salary as unverified.
Smaller payments
The account paid 962.50 for sandwiches, drinks and a gratuity from B Bistro on 09/26/2025. The FY2026 report puts it in no program and describes its administration as salary only. This project classifies the food as non-conforming, with the FY2025 dinner.
The account also paid 375.00 for space at Trinity Cathedral and 1,000.00 each to two individuals on the description support large scale community. In 2026 it paid 1,000.00 to The Empowerment House as a healing sponsor and 100.00 for an IOAD event. The record does not show what these bought. This project classifies them as unverified.
How this project classifies spending is set out in the methodology and the rubric. Corrections follow the corrections policy.