Roxbury Township
Roxbury Township counted a Narcan order paid in September 2024 as spending in the year ending 06/30/2024, reported its account's leftover balance as an encumbrance, and certified 12,750.00 of FY2025 school workshops that no payment shows.
Published 10/03/2026
TLDR
- Roxbury Township reports 239,979.95 in opioid settlement money received through 06/30/2026.
- The produced accounts paid out 8,976.00 of it through 05/28/2026.
- The FY2024 report counts a 551.60 Narcan order as FY2024 spending. The order was placed on 08/15/2024 and paid on 09/10/2024, after the year ended.
- The same report certifies 17,002.43 as encumbered. That is the account's running balance the day the Narcan check cleared. No order was open at year end.
- The FY2025 report certifies 12,750.00 spent on high school workshops. The account paid nothing for workshops that year. The workshop order sat open and unpaid on 05/28/2026.
- The four reports certify 36,419.20 spent. Two consulting orders for high school workshops, 21,735.00, were still unpaid on 05/28/2026.
Summary
Roxbury Township, Morris County, State ID NJ203, reports receiving 239,979.95 in opioid settlement money from 2022 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 Township produced three budget accounts, the 4-02, 5-02 and 6-02 lines of 754-201, Opioid Abatement Funds - Grant, printed 05/28/2026. Through that date they show 8,976.00 paid and 21,735.00 open. No revenue account was produced, and no other account that may have paid settlement costs. Read the Township's findings.
What the Township received
| Report | Received | Source |
|---|---|---|
| FY2023, through 06/30/2023 | 59,958.66 | p1, question 7 |
| FY2024, 07/01/2023 to 06/30/2024 | 88,718.36 | p1, question 1 |
| FY2025, 07/01/2024 to 06/30/2025 | 56,134.76 | p1, question 1 |
| FY2026, 07/01/2025 to 06/30/2026 | 35,168.17 | p1, question 1 |
| Since 2022, per the FY2026 report | 239,979.95 | p1, question 3 |
The four yearly figures sum to 239,979.95. The FY2024 report prints its running total as 14,8677.02. The FY2023 and FY2024 receipts sum to 148,677.02.
What the account paid
| Date | Check | Payee | Purchase | Amount |
|---|---|---|---|---|
| 05/07/2024 | 117525 | Castle Printing | CARES flyers | 120.00 |
| 06/11/2024 | 118035 | Vendo Direct | Promotional items | 2,499.00 |
| 09/10/2024 | 118925 | V.E. Ralph and Son | Narcan nasal spray | 551.60 |
| 09/16/2025 | 122768 | V.E. Ralph and Son | Narcan nasal spray | 827.40 |
| 05/12/2026 | 125110 | Vendo Direct | Police promotional items | 4,978.00 |
| Paid through 05/28/2026 | 8,976.00 |
Two orders to MJPB Consulting were open and unpaid on the 05/28/2026 print. Purchase order 24-03009 for a speaking engagement, 8,250.00, opened 10/25/2024. Purchase order 25-03086, described as student and parent, 13,485.00, opened 11/04/2025.
This project classifies the 1,379.00 of Narcan as conforming. Naloxone distribution is among the uses Exhibit E lists. The flyers and the promotional items, 7,597.00, are unverified. No item list, campaign record or program that distributed them was produced, and none is ruled out. No paid line is classified non-conforming. The open MJPB orders are unverified until a program record or an invoice is produced.
What the Township told the State
| Report | Certified spent | Certified encumbered | Unspent on hand | Paid in the year |
|---|---|---|---|---|
| FY2023 | 0.00 | not asked | not asked | 0.00 |
| FY2024 | 3,170.60 | 17,002.43 | 145,506.42 | 2,619.00 |
| FY2025 | 12,750.00 | 12,750.00 | 130,934.43 | 551.60 |
| FY2026 | 20,498.60 | 20,393.60 | 182,014.02 | 5,805.40 |
| Total | 36,419.20 | 8,976.00 |
The FY2026 column for paid in the year runs through 05/28/2026, where the record ends.
Each report since FY2024 names one program, Education/Training. The FY2024 report names Township of Roxbury Public Schools as the recipient and describes the program as informing children ages 14 to 18 of the dangers of opioid use. It reports the program funded at 57,392.89 with a launch date of 4/1/2025 and 0 participants served. The FY2025 and FY2026 updates describe educational workshops in the High School, the FY2026 update with students and parents and 300 participants served.
The FY2024 report
The FY2024 report covers 07/01/2023 to 06/30/2024. It certifies 3,170.60 expended. It says the Township has "currently spent the funds on narcan and education."
The account paid 2,619.00 in that period, 120.00 for flyers and 2,499.00 for promotional items. It bought no Narcan in the period. The Narcan order, purchase order 24-02387, was first encumbered on 08/15/2024 and paid by check 118925 for 551.60 on 09/10/2024. The three payments make 3,170.60 to the cent. Counted a Narcan order paid in FY2025 as FY2024 spending.
The report certifies 17,002.43 appropriated or encumbered but not yet spent. The account opens at 20,173.03. After the Narcan check on 09/10/2024 the audit trail prints a running balance of 17,002.43. No order was open at 06/30/2024. The next order, MJPB Consulting for 8,250.00, opened on 10/25/2024. The certified encumbrance is the account's leftover balance after a payment made in the next fiscal year. The report's unspent figure, 145,506.42, is the received total less the 3,170.60 spent, so it counts the same 17,002.43 as uncommitted. Reported the account's leftover balance as encumbered.
FY2025
The FY2025 report certifies 12,750.00 spent and 12,750.00 encumbered between 07/01/2024 and 06/30/2025. It puts the 12,750.00 spent on one program, Education/Training, described as educational workshops in the High School.
The produced accounts paid one item in that year, the 551.60 Narcan check of 09/10/2024 that the FY2024 report had already counted. The 5-02 account prints no payment until a Narcan check on 09/16/2025. The one workshop order, MJPB Consulting purchase order 24-03009 for a speaking engagement, 8,250.00, opened 10/25/2024. It still prints Open and unpaid on 05/28/2026. After that order the 4-02 account had 8,752.43 left, less than the 12,750.00 certified. Certified 12,750.00 of school workshops no payment shows.
FY2026
The State published the FY2026 report on 10/01/2026. It certifies 20,498.60 spent and 20,393.60 encumbered for the same workshops, now with students and parents and 300 participants served. Its goals answer adds promotional awareness products and Narcan.
Through 05/28/2026 the produced accounts paid 827.40 for Narcan and 4,978.00 for police promotional items in that year, 5,805.40 together. Nothing was paid for workshops. The student and parent order, MJPB purchase order 25-03086 for 13,485.00, opened 11/04/2025 and was open and unpaid on 05/28/2026. The 8,250.00 order from 10/25/2024 was open too.
The record stops short of the year end. The 6-02 print ends 05/28/2026, and the 4-02 and 5-02 prints end 12/31/2024 and 12/31/2025. Paying both open orders in full would bring the year to 27,540.40. Paying only the student and parent order would bring it to 19,290.40. Neither is 20,498.60. This project publishes no FY2026 finding until the June 2026 activity is in hand.
The FY2026 report puts the unspent balance at 182,014.02. The reports' own figures give 183,167.15, the 239,979.95 received less the 36,419.20 certified spent and the 20,393.60 certified encumbered. The difference is 1,153.13.
How this project classifies spending is set out in the methodology and the rubric. Corrections follow the corrections policy.