Bergenfield

Composite score76CGrade C · provisional
Provisional. The ledger this grade reads is partial.
ComponentWeightScore
Reporting integrity50 %100 / 100
Spending conformity40 %50 / 100
Transparency10 %60 / 100
Weighted, before caps76
Grade after capsC
In one page

What the reports say,
and what the books show.

Bergenfield has received $128,779.07 in opioid settlement funds and spent $1,500.00 of it.

Certified0.00
Certified+ 0.00
Certified+ 0.00
Certified+ 1,500.00
Certified FY2026 · The Black Poster Project+ 1,500.00
Certified to the State3,000.00
BLACK POSTER PROJECT · ck 413271,500.00
Matched purchases1,500.00
Both totals are summed from the published rows, in whole cents.
The account

The money, four ways.

Four figures describe the same settlement money. Each one comes from a different document.

1 · Received$128,779.07Cumulative receipts as certified to the Department of Human Services.DHS annual reports
2 · AuthorizedNo figure publishedBudget insertions and appropriations recorded against the account.Governing body resolutions
3 · Certified expended$1,500.00What the jurisdiction told the State it spent, by program.DHS annual reports
4 · Spent, per the books$1,500.00Classified against the Exhibit E gates.Account G-02-23-000-C00-029
Nothing is unreported to date. Every payment in the account falls inside a filed report year.Red marks a certified against books conflict.
Reconciliation

Certified against the books,
every report year.

Every year this jurisdiction has filed, and the year it has not. The match on each row is computed from the rows, not judged.

FY202307/2022 to 06/2023
filed
MatchConsistent, no programsThe FY2023 report certifies 0.00 expended as of 06/30/2023. The only opioid line then open, G-02-23-000-C00-029, held a 12,701.00 appropriation and paid nothing. Report and books agree.
Certified0.00expended
The books0.00paid in window
Difference0.00no difference
The filed report
NJ DHS Opioid Settlement Funding Report · FY2023 · NJ11
Programs listed
none
Amount expended
$0.00
Received to date
$25,988.38
Fig. 1 · NJ DHS Opioid Settlement Funding Report · highlight added · open document
FY202407/2023 to 06/2024
filed
MatchConsistent, no programsThe FY2024 report certifies 0.00 expended between 07/01/2023 and 06/30/2024. No payment leaves any opioid line in that window. Report and books agree.
Certified0.00expended
The books0.00paid in window
Difference0.00no difference
The filed report
NJ DHS Opioid Settlement Funding Report · FY2024 · NJ11
Programs listed
none
Amount expended
$0.00
Unspent on hand
$77,831.39
Received to date
$77,831.39
Fig. 2 · NJ DHS Opioid Settlement Funding Report · highlight added · open document
FY202507/2024 to 06/2025
filed
MatchConsistent, no programsThe FY2025 report certifies 0.00 expended between 07/01/2024 and 06/30/2025. No payment leaves any opioid line in that window. The two 06/23/2025 entries move the 2023 and 2024 appropriations into the 2025 line and are not spending. Report and books agree.
Certified0.00expended
The books0.00paid in window
Difference0.00no difference
The filed report
NJ DHS Opioid Settlement Funding Report · FY2025 · NJ11
Programs listed
none
Amount expended
$0.00
Unspent on hand
$108,197.03
Received to date
$108,197.03
Fig. 3 · NJ DHS Opioid Settlement Funding Report · highlight added · open document
FY202607/2025 to 06/2026
filed
MatchTies to the centThe FY2026 report certifies 1,500.00 expended between 07/01/2025 and 06/30/2026. Check 41327 to The Black Poster Project for 1,500.00 on 05/20/2026 is the only payment the line has ever made. Report and books agree to the cent.
Certified1,500.00The Black Poster Project
The books1,500.00paid in window
Difference0.00no difference
The filed report
NJ DHS Opioid Settlement Funding Report · FY2026 · NJ11
Program name
The Black Poster Project
Recipient
The Black Poster Project
Recipient category
Private/For-profit Organizations
Amount expended
$1,500.00
Unspent on hand
$127,279.07
Received to date
$128,779.07
Fig. 4 · NJ DHS Opioid Settlement Funding Report · highlight added · open document
Findings

5 findings.

Every finding is verified to the documents in its own row. An inference is labelled as one.

Red with the marker: a certified figure the books contradict.

01

The FY2025 report certifies 108,197.03 appropriated or encumbered but not yet spent between 07/01/2024 and 06/30/2025 (p1).

The same report certifies 108,197.03 as the total received since 2022 and 108,197.03 as unspent or uncommitted on hand. The books do not hold that figure. At 06/30/2025 the Borough's opioid lines carried 98,707.55 of appropriations. They are 12,701.00 entered 05/03/2023, 20,837.00 entered 05/08/2024, 37,572.55 entered 05/23/2024 under Resolution 24-167, 25,597.00 entered 04/01/2025 and 2,000.00 entered 04/30/2025. Only the last two, 27,597.00, fall inside the reporting period. Nothing was encumbered. The line prints Encumber YTD 0.00, and its first purchase order, 25-02202 for 1,500.00 to The Black Poster Project, was opened on 09/09/2025. The certified figure is the money received. It is 9,489.48 more than every appropriation on the books combined, and no order stood behind any of it.

fake-encumbrance · 5 documents · 10/03/2026
Verified108,197.03per the books
02

The FY2024 report certifies 0.00 appropriated or encumbered but not yet spent between 07/01/2023 and 06/30/2024 (p1, question 7).

It also certifies 0.00 expended. The books show the Borough appropriating inside that period. Line G-02-24-000-C00-029 took 20,837.00 on 05/08/2024 and was raised by 37,572.55 to 58,409.55 on 05/23/2024 under Resolution 24-167. Line G-02-23-000-C00-029 had held 12,701.00 since 05/03/2023. Neither line paid anything. At 06/30/2024 the Borough held 71,110.55 appropriated and not spent, 58,409.55 of it appropriated in the reporting period. The report says 0.00. The books say 58,409.55. Both cannot be true.

misreported-encumbrance · 4 documents · 10/04/2026
Verified58,409.55per the books
03

The FY2026 report certifies 0.00 appropriated or encumbered but not yet spent between 07/01/2025 and 06/30/2026 (p2, question 7).

On 02/03/2026 the Borough raised line G-02-25-000-C00-029 from 27,597.00 to 54,490.45, an appropriation of 26,893.45 inside that period. The line made one payment in the period, check 41327 for 1,500.00 on 05/20/2026, and none after it through 08/31/2026. At 06/30/2026 it held 124,101.00 appropriated and not spent. The report says 0.00. The books say 26,893.45 appropriated in the period and 124,101.00 standing. A year earlier the same question was answered with 108,197.03 when the line held 98,707.55. Both cannot be true.

misreported-encumbrance · 3 documents · 10/04/2026
Verified26,893.45per the books
04

The FY2026 report certifies 1,500.00 expended between 07/01/2025 and 06/30/2026 and 127,279.07 unspent on hand (pp1 to 2).

Its one program, The Black Poster Project, is certified at 1,500.00 funded and spent (pp4 to 5). The account has made one payment in the life of the fund. Purchase order 25-02202, Set up of Black Poster Project for a school program on 09/09/2025 and 09/10/2025, was ordered 09/09/2025 and paid by check 41327 on 05/20/2026 for 1,500.00. The vendor's purchase order history, from the system's first record to 08/31/2026, holds that one order. No order was open on the line at 06/30/2026. The unspent figure is the 128,779.07 the report says was received, less the 1,500.00. The program page gives a launch date of 5/20/2025, before its funding date of 9/10/2025. The spending figures match the books.

accurate-certification · 3 documents · 10/04/2026
Verified1,500.00per the books
05

The FY2023, FY2024 and FY2025 reports each certify 0.00 expended.

The Borough's opioid lines G-02-23-000-C00-029, G-02-24-000-C00-029 and G-02-25-000-C00-029 carry 98,707.55 of appropriations by 06/30/2025 and no payment before 05/20/2026. The two entries of 06/23/2025 move the 2023 line's 12,701.00 and the 2024 line's 58,409.55 into the 2025 line. Nothing left the fund. The three zero certifications match the books.

accurate-certification · 6 documents · 10/03/2026
Verified0.00per the books

Patterns this jurisdiction appears in: Fake encumbrances

How the money was spent

The ledger, as printed.

Account G-02-23-000-C00-029, as printed from the jurisdiction's own accounting system. Classification follows the Exhibit E gates.

Every published line of account G-02-23-000-C00-029
DateCheckPOPayee and descriptionAmountClass
05/20/20264132725-02202BLACK POSTER PROJECT · Black Poster Project1,500.00Paid · Unverified
Total paid1,500.00
Conforming abatement spending0.00
Vendors

Vendors, and what paid them before.

What fund carried each payee before the opioid account, and how large the opioid slice is against the whole relationship. Bars share one scale.

Full width is $1,500.00, the largest payee total. Solid is the opioid account. Hatched is every other fund.

THE BLACK POSTER PROJECT1,500.00 1,500.00 from the opioid account
Documents · 11
ledgerBudget Account Status and Transaction Audit Trail, account G-02-25-000-C00-029, National Opioid Settlement, 01/01/2018 to 08/31/2026, printed 08/31/202608/31/2026Open
ledgerBudget Transaction Audit Trail, accounts G-02-23-000-C00-000 to G-02-23-000-C00-029, National Opioid Settlement, 01/01/2023 to 12/31/2023, printed 08/31/202608/31/2026Open
ledgerBudget Transaction Audit Trail, accounts G-02-24-000-C00-000 to G-02-24-000-C00-029, National Opioid Settlement, 01/01/2024 to 12/31/2024, printed 08/31/202608/31/2026Open
vendor historyVendor Inquiry, all purchase orders for The Black Poster Project, and Purchase Order Inquiry for purchase order 25-02202, printed 08/31/202608/31/2026Open
ledgerGrant Budget Account Status and Transaction Audit Trail, account G-02-23-000-C00-029, National Opioid Settlement, 01/01/2020 to 05/28/2026, printed 05/28/202605/28/2026Open
ledgerGrant Budget Account Status and Transaction Audit Trail, account G-02-24-000-C00-029, National Opioid Settlement, 01/01/2020 to 05/28/2026, printed 05/28/202605/28/2026Open
ledgerGrant Budget Account Status and Transaction Audit Trail, account G-02-25-000-C00-029, National Opioid Settlement, 01/01/2020 to 05/28/2026, printed 05/28/202605/28/2026Open
dhs reportNJ DHS 2023 Opioid Abatement Report, FY2023, Bergenfield Borough, State ID NJ11Open
dhs reportNJ DHS Opioid Settlement Funding Report, FY2024, Bergenfield Borough, State ID NJ11Open
dhs reportNJ DHS Opioid Settlement Funding Report, FY2025, Bergenfield Borough, State ID NJ11Open
dhs reportNJ DHS Opioid Settlement Funding Report, FY2026, Bergenfield Borough, State ID NJ11Open

All documents are public records produced by the jurisdiction. Titles are the documents' own.

Records and timeline
Timeline

No dated event is published for this jurisdiction yet.

05/28/2026Records produced
Records produced in part
Correction from Bergenfield

No correction received from this jurisdiction. If a figure on this page is wrong, send the record that shows it. The response is published here word for word.

Correct the record
Frequently asked questions

Can opioid settlement money be spent on police cars or license plate readers?

No. Exhibit E of the national settlement lists the approved uses: treatment, recovery, prevention, harm reduction and related supports. Vehicles and surveillance hardware are not among the uses it lists, and state law bars using the funds to replace money a town would otherwise have spent.The approved uses

What did Bergenfield tell the State it spent the money on?

It certified 1 program to the Department of Human Services. Each program, its recipient and its amount are reproduced above, beside the payments in the account.See the reports

How was this grade computed?

By code, from a published rubric: reporting integrity 50 percent, spending conformity 40 percent, transparency 10 percent, with hard caps for a certified program that has no payee in the books, for an uncertified transfer out, and for a records refusal.The rubric

Articles about this town

  1. ReportBergenfield10/03/2026

    Bergenfield Borough

    Bergenfield Borough has received 128,779.07 in opioid settlement money, spent 1,500.00 of it on a school poster program, reported that spending to the cent, and answered the State's question on committed money wrong in three straight reports.

All articles