Neptune Township
Neptune Township's certified FY2025 training program includes 5,724.45 of police and EMS wages it had already paid, its FY2024 figure is an August 2024 journal, and its encumbrances equal receipts less spending.
Published 09/25/2026 · Updated 10/03/2026
TLDR
- Neptune Township told the State it spent 15,174.45 on a program called Training for First Responders. Two course fees make 9,450.00 of it. The other 5,724.45 is police and EMS wages moved onto the settlement account by journals dated 06/30/2025 and entered 07/23/2025.
- The FY2024 report certifies 8,242.80 spent by 06/30/2024. The account spent nothing in that year. The 8,242.80 is a payroll journal dated 08/28/2024. Which pay periods it covers is not shown.
- The encumbered figure on each report is that year's receipts less that year's spending. Open orders back none of it in FY2024 and 2,470.00 of it in FY2025.
- The Township moved a wellness app subscription it had paid from its own budget for three years onto the settlement account.
- The FY2026 report certifies 40,828.15 of EMS ventilation and capnography devices, the wellness app and supplies as a harm reduction program. Its training update again counts police and EMS wages moved in by a journal entered after year end.
Of 92,528.96 the account paid through 08/31/2026, 9,450.00 ties to a use Exhibit E lists. Another 46,723.73 either replaced costs the Township's own budget already carried or bought equipment tied to no documented overdose program.
Summary
Neptune Township, Monmouth County, reported receiving 428,942.21 in opioid settlement money through 06/30/2025. Exhibit E of the national settlements lists uses the money may fund, among them treatment, recovery, connection to care, prevention and harm reduction. The list is not exhaustive. Other documented, evidence-based programs that address the epidemic also qualify. Either way the money must add to what the Township already spends, not replace it.
The Township's settlement account, 02-213-41-761-100, was charged 92,528.96 from its first entry through 08/31/2026. One naloxone order for 1,052.24 was still open. The account shows the charges line by line in the account detail and the Township records of 08/31/2026.
| Classification | Amount |
|---|---|
| Ties to a listed use | 9,450.00 |
| Replaced local money, or no documented overdose program | 46,723.73 |
| Not yet shown either way | 36,355.23 |
| Charged through 08/31/2026 | 92,528.96 |
The conforming money is two ZSchool at Seton Hall University course fees on opioid use disorder, 9,450.00. Naloxone and a nasal atomizer, 1,886.40 paid and 1,052.24 on order, are a listed use. But the Township bought the same items from its own EMS supplies line from 2018 to 10/2024, and the record does not show whether that local buying continued. This project holds them as unverified until it does. Read the Township's findings.
What the Township told the State
| Report | Received in year | Certified spent | Certified encumbered | Certified unspent on hand |
|---|---|---|---|---|
| FY2023 | 103,030.42 to date | 0.00 | not asked | not asked |
| FY2024 | 205,528.61 | 8,242.80 | 197,285.81 | 300,316.23 |
| FY2025 | 120,383.18 | 18,790.12 | 101,593.06 | 401,909.29 |
The FY2023 report certifies nothing spent, and the account shows nothing spent. The FY2024 and FY2025 reports each name programs. The books make every certified program figure to the cent. The sections below show what each figure is made of.
The training program
The FY2025 report certifies a new program named Training for First Responders at 15,174.45. The recipient is the Township EMS Department and Police Department. The category is Primary Prevention, Education, and Training. The report says the funds paid for 30 attendees to train on practical strategies for addressing opioid use disorder.
| Charge | Date | Amount |
|---|---|---|
| ZSchool at Seton Hall University, purchase order 39263 | 11/25/2024 | 4,500.00 |
| ZSchool at Seton Hall University, purchase order 40290 | 04/07/2025 | 4,950.00 |
| Journal GJ 326, Adjust payroll for 5 Minutes to Help class | 06/30/2025 | 1,244.80 |
| Journal GJ 327, Adjust payroll for Operational Readiness class | 06/30/2025 | 2,952.70 |
| Journal GJ 328, Adjust payroll for Operational Readiness class | 06/30/2025 | 1,526.95 |
| Certified | 15,174.45 |
The two course fees are what the report describes. The report says 21 police and EMS personnel received certificates in a Seton Hall course on opioid use disorder. That training is a listed use.
The three journals are not fees. Each is dated 06/30/2025, the last day of the reporting year, and each was entered on 07/23/2025. Each takes wages off the Township's own salary and wage lines and charges them to the settlement account. GJ 327 alone takes 2,291.94 off the police full time salary line. Those lines had adopted budgets and had already paid the wages. Training program includes 5,724.45 of wages already paid.
A fourth journal of the same kind, GJ 279 for 2,306.28, is dated 06/30/2026 and was entered 08/21/2026. The four total 8,030.73. None carries an approver or any record behind its one line description. Moved 8,030.73 of police and EMS pay at year end.
The FY2024 figure and an August 2024 journal
The FY2024 report covers 07/01/2023 to 06/30/2024. It certifies 8,242.80 spent on a program named EMS Substance Abuse Outreach, launched 03/15/2024, category Treatment. The account shows no charge in that year.
The certified figure is journal GJ 378, Transfer Funds for D Shotwell Payroll, 8,242.80. It is dated 08/28/2024 and was entered that day, two months after the year closed. It moves pay off the Township's EMS part time wage line. The Township's pay summary for the same employee lists 19 pay dates from 07/15/2024 to 06/30/2025 with 5,540.99 of gross pay. No record produced shows which pay periods the 8,242.80 covers. The report says the program launched 03/15/2024. If the journal paid for work done before 06/30/2024, the report dated the cost to the year the work was done. Reported an August 2024 journal as FY2024 spending.
The FY2025 report updates the same program at 3,615.67. Fifteen payroll journals and one fringe journal make that figure to the cent. Each payroll journal equals the gross pay for one pay period on the same employee's pay summary. The report credits the program with 31 participants, 10 encounters and 4 referrals. No time record shows what the hours paid for. EMS outreach update is one employee's pay and fringe.
The encumbrances
Each report certifies an amount appropriated or encumbered but not yet spent.
| Report | Received in year | Certified spent | Received less spent | Certified encumbered |
|---|---|---|---|---|
| FY2024 | 205,528.61 | 8,242.80 | 197,285.81 | 197,285.81 |
| FY2025 | 120,383.18 | 18,790.12 | 101,593.06 | 101,593.06 |
The account had no open order on 06/30/2024. On 06/30/2025 its only open order was 2,470.00 to V. E. Ralph and Son. That order backs 2,470.00 of the FY2025 figure. Nothing backs the other 99,123.06. The FY2024 report says the Township "encumbered the $197,285.81 into unappropriated funds" and calls it a reserve account. Certified encumbrances that are receipts less spending.
FY2026
The State published the FY2026 reports on 10/01/2026. The Township's report covers 07/01/2025 to 06/30/2026. It certifies 81,597.12 received, 63,512.87 spent and 399.00 encumbered. The account was charged 63,412.90 in the year. The report puts every charge in one of four program blocks. FY2026 report puts 63,412.90 of charges in four programs.
| Program block | Certified | What the books show |
|---|---|---|
| EMS equipment, Harm Reduction and Overdose Prevention | 40,828.15 | Ventilation and capnography devices, two wellness app renewals, naloxone and small EMS supplies |
| Training for First Responders, 2025 program update | 10,856.28 | Two ZSchool course fees and journal GJ 279 for 2,306.28 of wages |
| EMS Substance Abuse Outreach, 2024 program update | 10,637.35 | Pay, overtime and fringe of one EMS employee |
| LEAD program, Primary Prevention | 1,191.09 | L.E.A.D. curriculum kits for grade 5 |
The EMS equipment block makes its figure to the cent from eleven charges. 30,595.00 of it is two EOLife ventilation devices, a handheld capnograph and oximeter, and a sampling line from V. E. Ralph and Son. The block calls this harm reduction and overdose prevention. Ventilation and capnography devices are not among the uses Exhibit E lists, and no overdose program using this equipment is documented. Certified 40,828.15 of EMS equipment as harm reduction.
The same block holds the Cordico wellness app twice. The Township paid Lexipol 3,999.00 a year for it from its EMS contractual services line in 2023, 2024 and 06/2025. On 07/22/2025 it reversed the 2025 charge off that line and charged the settlement account. It paid the 2026 renewal from the settlement account. Moved a wellness app subscription off its own budget. Paid 30,595.00 for EMS ventilation and monitoring equipment.
The training update certifies 10,856.28 and says the Township sent 19 first responders to Operational Readiness training. Two ZSchool course fees make 8,550.00 of it. The other 2,306.28 is journal GJ 279, dated 06/30/2026 and entered 08/21/2026, the same date the update prints as last updated. It moves police and EMS wages off salary lines that had already paid them. The update does not disclose it. Training update counts wages journaled after year end.
The FY2026 encumbered figure, 399.00, equals the one order open on 06/30/2026, a L.E.A.D. course paid 07/13/2026. Unlike the FY2024 and FY2025 figures, it ties to the books.
What should happen
The account moved 8,030.73 of wages and 8,098.00 of other costs that the Township's own budget had already carried, and paid 30,595.00 for equipment tied to no documented overdose program. The Township can restore that money to the fund and spend it on a listed use or another documented program that addresses the epidemic.
The State relies on these reports to verify compliance. The Department of Human Services and the Office of the State Comptroller should examine the FY2024, FY2025 and FY2026 reports, who prepared them, and what records support them.
How this project classifies spending is set out in the methodology and the rubric. Corrections follow the corrections policy.