Misreported encumbrance

Certified 0.00 appropriated after inserting 11,964.63

$11,964.63

Amount in this finding

AGrade A · provisionalBerkeley Heights Township

Misreported encumbrance · Verified · Updated 10/04/2026 · 2 documents

The FY2026 report certifies 0.00 spent (question 6, page 1) and 0.00 appropriated or encumbered but not yet spent between 7/1/2025 and 6/30/2026 (question 7, page 2). It answers No to funding any program (question 17, page 3). The 2025 current fund revenue account 5-01-10-554-000, printed 05/28/2026, carries a revenue journal of 12/16/2025 for 11,964.63 described as "2025-371 Opioids 159 realize rev." A Chapter 159 insertion adds a revenue and an appropriation of the same amount to the budget. The same print shows 43,369.29 of settlement revenue anticipated in the 2025 budget, the 31,404.66 of 05/06/2025 and this 11,964.63. The books show 11,964.63 appropriated in the reporting period. The report certifies nothing spent and nothing appropriated. Both cannot be true.