Warren County

Summary

Warren County reported receiving 2,176,900.23 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 County keeps the money in two key budget units, S23555416 and S33555416. Nothing was spent from either until 07/08/2025. Through 08/24/2026 they show 376,597.30 paid and 106,044.46 open.

This project classifies 357,093.54 as conforming. The Navigator is a new position created by Resolution 182-25. The LEAD program runs under a signed memorandum. The InSite purchase order describes a school-based mental health and substance use program, though its contract scope was not produced. The advertising vouchers and invoices state an addictions outreach campaign for the Navigator. The legal fees, 6,163.00, are non-conforming. The youth providers, 13,340.76, are unverified. Their resolution and agreements were not produced.

What the County told the State

The County filed a report every year.

The spent column ties in every year. The FY2026 figure is the sum of the Navigator's 65,977.10, advertising of 40,505.75, the 50,000.00 LEAD payment, the 183,000.00 InSite payment and 5,714.50 of legal fees. The report lists the legal fees as its administrative expenses. Each program amount the report certifies as spent ties to its own payments. Reported FY2026 spending ties to the books to the cent.

The FY2026 encumbrance

The FY2026 report covers 07/01/2025 to 06/30/2026. It certifies 367,997.65 appropriated or encumbered but not yet spent. The program pages account for 248,084.90 of it.

The books show no encumbrance on either settlement budget unit on 06/30/2026. The only order of the year, InSite Health's 183,000.00, was opened on 03/24/2026 and paid on 04/14/2026. The audit trail printed on 09/01/2026 shows 0.00 encumbered in May and June 2026.

The youth program orders came after the year closed. On 07/06/2026 the County opened orders to Brainy N Bright for 52,329.00 and 16,283.00 and to Community Prevention for 22,327.48 plus 45.00. On 07/13/2026 it opened orders to Learn and Play for 20,000.00 and to Joseph H Firth for 8,400.74.

The question also allows an appropriation not yet spent. On 06/30/2026 the unspent appropriations were 51,154.27 on S23555416 and 119,385.22 on S33555416, 170,539.49 in all. The certified figure is 197,458.16 more than that. The Navigator's 54,480.90 is the rest of the program's 120,458.00 funding, not an order on the books. Certified 367,997.65 encumbered with no open orders.

The on-hand figures

Each report since FY2024 asks how much unspent and uncommitted money the County has on hand. Received to date includes interest in each year.

The FY2024 report certifies 1,658,080.09 on hand. The same page certifies 1,298,683.85 received since 2022 and 0.00 spent. The figure on hand is 359,396.24 more than every dollar the County reports it received. Reported 1,658,080.09 on hand, more than it ever received.

The FY2025 report certifies 2,106,961.42 on hand against 1,810,419.95 received and 0.00 spent. The gap is 296,541.47. Reported 2,106,961.42 on hand, more than it ever received.

The FY2026 report certifies 1,943,853.07 on hand. Received 2,176,900.23 less the 345,197.35 spent leaves 1,831,702.88. The on-hand figure is 112,150.19 higher. Less the 367,997.65 the report also calls encumbered, it is 480,147.84 higher. Certified 112,150.19 more on hand than receipts allow.

The FY2025 encumbrance

The FY2025 report certifies 0.00 spent and 4,316.50 encumbered at 06/30/2025. Nothing was encumbered on the account that day, and nothing had been charged to it.

Both were paid in August 2025 without a purchase order. The vendor histories print encumbrance 0 for each. The airtime ran after the year closed. The FY2026 report then counts both payments as spent, inside its Marketing Campaign. Certified 4,316.50 encumbered with no order on the books.

The legal fees

Bell, Shivas and Bell is the County Counsel firm. The County has paid it from the general fund County Counsel line, 011550-5100, every month since 2018.

Starting in September 2025, Finance journaled part of those fees onto the settlement grant. Each memo asks Finance to charge the Opioid Settlement grant for legal fees paid to Bell and Shivas. Each says the fees were originally paid from the current fund. The County Counsel line shows a matching credit on the same day for the same amount.

The County Counsel appropriation stayed at 900,000.00 in 2025 and 2026. The invoices bill review of Purdue and Sackler participation terms, settlement distributions and fund administrator rules. One includes 57.00 for advice on an insulin lawsuit. No abatement program is documented. The settlement money took over a cost the general fund had already paid. The FY2026 report does disclose the first five journals, 5,714.50, as administrative legal fees. Moved 6,163.00 of county counsel fees onto settlement money.

What the records do not settle

The InSite Health invoice calls the 183,000.00 a Wellness Program Annual Subscription. The purchase order describes rapid-access school-based mental health and substance use support. The executed contract was not produced. The FY2026 report lists 500 individuals served.

The youth program orders rest on Resolution 167-26. Neither the resolution nor the provider agreements were produced.

What should happen

The County can restore the 6,163.00 of County Counsel fees to the settlement fund.

The State relies on these reports to track what towns hold and owe. The Department of Human Services should ask the County what the 367,997.65 encumbered at 06/30/2026 consisted of.

How this project classifies spending is set out in the methodology and the rubric. Corrections follow the corrections policy.