West Milford Township
West Milford Township certified no spending for three years, understated its FY2024 money on hand by 54,080.05, then spent 2,367.95 on police pay and police training in FY2026 and filed no FY2026 report.
Published 10/03/2026
TLDR
- West Milford reported 105,076.10 in settlement money received through 06/30/2025. Its first three reports certified 0.00 spent. The books agree.
- The FY2024 report put 27,110.05 on hand. Its own page says the Township had received 81,190.10 and spent nothing. The 54,080.05 that arrived that year is missing.
- In FY2026 the settlement account started paying police. It paid 2,233.45 of officers' pay under a pay type named LEAD and 134.50 to L.E.A.D. Inc. for an officer instructor certification.
- The State's FY2026 page for the Township reads No Report Received.
- The police budget paid L.E.A.D. Inc. in 2020, 2021 and 2025. In 2026 the settlement account paid it too.
No treatment, recovery or harm reduction program has been paid from the account.
Summary
West Milford Township, Passaic County, holds its opioid settlement money in grant account 02-213-41-811-000, Opioid Settlement Grant. The national settlements list uses for the money, 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. In either case the money must add to local spending, not replace it.
The account was first funded on 10/16/2024. It made no payment until 01/30/2026. Through 08/19/2026 it paid 2,795.63, all of it police pay or L.E.A.D. Inc. training for police officers.
What the Township received
The Township's reports to the Department of Human Services give the receipts.
| Report | Received in the year | Received since 2022 |
|---|---|---|
| FY2023, to 06/30/2023 | 27,110.05 | 27,110.05 |
| FY2024, 07/01/2023 to 06/30/2024 | 54,080.05 | 81,190.10 |
| FY2025, 07/01/2024 to 06/30/2025 | 23,886.00 | 105,076.10 |
The ledger produced is a budget ledger. It records appropriations, not receipts. The Township appropriated 100,169.13 to the grant account on 10/16/2024, 3,875.00 on 05/07/2025 and 31,929.00 on 05/20/2026, a total of 135,973.13. A journal on 07/16/2025 canceled 0.81. A current fund line, 01-201-41-737-001 Opioid Settlement, took a matching 31,929.00 appropriation on 05/21/2026. That line was printed only through 05/21/2026.
What it told the State
| Report | Certified spent | Certified encumbered | Unspent on hand | Programs |
|---|---|---|---|---|
| FY2023 | 0.00 | not asked | not asked | none |
| FY2024 | 0.00 | 0.00 | 27,110.05 | none |
| FY2025 | 0.00 | 0.00 | 105,076.10 | none |
| FY2026 | No Report Received |
Each filed report says no decision had been made on how to use the money. The FY2025 report says "We have not spent any funds to date." The books bear out all three zero certifications. The account recorded no payment before 01/30/2026.
The FY2024 figure on hand does not follow from the same page. The report certifies 81,190.10 received since 2022 and 0.00 spent. The FY2023 report also certified 0.00 spent. Nothing had been spent, so 81,190.10 was on hand. The report says 27,110.05, the FY2023 receipt figure. It leaves out the 54,080.05 received in FY2024. The FY2025 report gives 105,076.10 on hand, its full receipts. FY2024 report left 54,080.05 out of the money on hand.
What the books show
Every payment from the account is police pay or a payment to L.E.A.D. Inc.
| Date | Record | Amount |
|---|---|---|
| 01/30/2026 | Payroll journal, LEAD pay | 198.18 |
| 05/08/2026 | Payroll journal, LEAD pay | 508.82 |
| 05/21/2026 | L.E.A.D. Inc., check 39630, instructor certification, grade 5, less discount | 134.50 |
| 05/22/2026 | Payroll journal, LEAD pay | 198.18 |
| 06/05/2026 | Payroll journal, LEAD pay | 508.82 |
| 06/18/2026 | Payroll journal, LEAD pay | 819.45 |
| FY2026, 07/01/2025 to 06/30/2026 | 2,367.95 | |
| 07/03/2026 | Payroll journal, LEAD pay | 198.18 |
| 08/13/2026 | L.E.A.D. Inc., check 40024, instructor certification | 229.50 |
| Paid through 08/19/2026 | 2,795.63 |
The payroll journals carry a one line description, such as "5/8/26 P/R #10." The Township's payroll registers name the pay. Each journal equals the LEAD pay type for Police Patrol officers on that pay date, to the cent. LEAD pay on the 02/13/2026 and 03/27/2026 payrolls, 594.54, was not charged to the account.
Two more L.E.A.D. Inc. orders were open on 08/19/2026. Order 62118 for an instructor certification stood at 134.50 after a shipping reduction. Order 62547 for a five day elementary and middle school training stood at 642.00.
L.E.A.D. Inc. sells Law Enforcement Against Drugs and Violence, a school drug prevention curriculum taught by police officers. It is not Law Enforcement Assisted Diversion, the program of the same initials that Exhibit E names.
L.E.A.D. before the settlement money
The Township's vendor history for L.E.A.D. Inc. runs from 01/01/2018 to 08/28/2026.
| Date | Account charged | Description | Amount |
|---|---|---|---|
| 07/08/2020 | Police, 01-201-25-240-400 | Training classes for police officers | 300.00 |
| 09/09/2021 | 19-295-56-120-215 | Too Good for Drugs, grade 5 | 591.90 |
| 09/23/2021 | Police, 01-201-25-240-425 | Teacher for weekly training | 395.00 |
| 03/07/2024 | 02-213-41-753-401 | Teacher for weekly training, two invoices | 200.00 |
| 04/24/2025 | Police, 01-201-25-240-425 | An officer's 2025 LEAD National Conference | 499.00 |
| 05/21/2026 | Settlement, 02-213-41-811-000 | Instructor certification, net of discount | 134.50 |
| 08/13/2026 | Settlement, 02-213-41-811-000 | Instructor certification | 229.50 |
The police budget paid L.E.A.D. Inc. for officer training in 2020, 2021 and 2025. The officer whose conference the police budget paid in 04/2025 is named again on the instructor certification the settlement account paid in 08/2026. No earlier police payment matches a settlement payment to the cent. This project classifies the L.E.A.D. Inc. payments and the police pay as unverified. School prevention and training are listed uses. No curriculum, course material, class schedule or evaluation is in the record.
FY2026
The State published its FY2026 reports on 10/01/2026. The FY2026 page for West Milford reads No Report Received. In the year the report would have covered, 07/01/2025 to 06/30/2026, the account paid 2,367.95 and left 1,091.50 open on three L.E.A.D. Inc. orders. None of it has been reported to the State. Filed no FY2026 report after spending 2,367.95.
What the records do not show
- The current fund line 01-201-41-737-001 after 05/21/2026.
- Payroll registers for 2022 to 2025. The account made no payment before 01/30/2026.
- Any record of where or to whom the L.E.A.D. lessons were taught.
How this project classifies spending is set out in the methodology and the rubric.