Journaled every settlement dollar spent to police salary

Every dollar Mantua Township has spent from its National Opioid Settlement Fund appropriation went to the Police Salary and Wages account. Five journal entries move the money to account Police Salary and Wages. 28,250.81 on 10/19/2023 by journal reference 4095. 50,651.98 on 05/17/2024 by journal reference 4218. 17,548.70 on 08/21/2024 by journal reference 4275, net of an 8,262.64 reversing credit posted the same day by journal reference 4262. 28,842.95 on 06/30/2025 by journal reference 4444. 37,158.15 on 03/01/2026 by journal reference 4590. The five net amounts total 154,189.95, which is the Expended YTD figure printed on the account audit trail run 08/19/2026. A further reclass of 17,548.70 on 06/30/2024 by journal reference 4261 was reversed in full the same day by journal reference 4274 and nets to zero. Three of the five net entries take the account to a zero balance. The other two leave the remainder for the next entry. Every posting description begins with the word Reclass and names police salary, for example Reclass Opioid Grant to PD S slash W. The General Ledger Posting Reference Report shows the opioid debit on all four of the entries it covers, and the matching Police Salary and Wages credit on two of them. The 2023 credit is bundled into a seven grant total. The August 2024 credit posts under its own reference for the net amount. The 2026 entry has no posting reference report in the record and rests on two account audit trails. No treatment, prevention, harm reduction or recovery purchase appears anywhere in the account in any year. Police Salary and Wages is an appropriation the Township adopted and paid across the whole period without this money. Moving settlement money onto it replaces existing funding, which N.J.S.A. 26:2G-39(f) bars. No abatement program is documented behind any entry, and existing police payroll is not among the uses Exhibit E lists.