Westwood
- 01Reported more money on hand than it had ever received56,117.28
- 02Reported a 2026 deposit total as the money on hand11,515.73
- 03Certified two deposits as funds committed but unspent1,791.06
- 04Certified money already spent as committed and unspent7,975.00
What the reports say,
and what the books show.
Westwood has received $63,927.03 in opioid settlement funds and spent $54,610.00 of it.
The money, four ways.
Four figures describe the same settlement money. Each one comes from a different document.
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.
filed
- Program name
- Borough of Westwood - Opioid Education/Prevention Program
- Recipient
- Borough of Westwood
- Amount expended
- $0.00
- Received to date
- $7,488.36
filed
- Program name
- Borough of Westwood - Opioid Education/Prevention Program
- Programs listed
- 2
- Amount expended
- $8,250.00
- Unspent on hand
- $26,964.65
- Received to date
- $35,214.65
filed
- Program name
- Borough of Westwood - Opioid Education/Prevention Program
- Programs listed
- 2
- Amount expended
- $7,975.00
- Unspent on hand
- $56,117.28
- Received to date
- $52,327.65
filed
- Program name
- Black Poster Project
- Recipient
- Westwood Regional School System
- Recipient category
- Schools, Colleges, Universities
- Programs listed
- 5
- Amount expended
- $18,585.00
- Unspent on hand
- $11,515.73
- Received to date
- $63,927.03
6 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.
The FY2025 report certifies 56,117.28 of unspent and uncommitted funds on hand (Q9).
The same report certifies 52,327.65 received since the distribution began in 2022 (Q3). The on-hand figure is 3,789.63 more than every dollar the Borough says it ever received. The FY2024 report certifies 8,250.00 spent and the FY2025 report certifies 7,975.00 spent, 16,225.00 in all. Hill Speaks check 9137 of 02/06/2024 and MJPB Consulting check 10233 of 10/01/2024 paid exactly that. On the reports' own figures 36,102.65 was left at 06/30/2025. The certified on-hand figure is 20,014.63 above it. No account can hold more than was put in.
unspent-misstated · 3 documents · 10/04/2026The FY2026 report certifies 11,515.73 of unspent and uncommitted funds the Borough currently has on hand (p2).
The figure is the total of the six deposits revenue account 01-1920-08-7005 prints for 2026. They are 1,117.59 on 05/04/2026, 673.47 on 06/22/2026, 1,331.82 and 4,591.80 on 07/28/2026, and 2,427.71 and 1,373.34 on 08/03/2026. The same print journals the same 11,515.73 out of the account. Four of the six deposits, 9,724.67, arrived after the period closed on 06/30/2026. The report certifies 63,927.03 received since 2022 (p1). The FY2024 to FY2026 reports certify 34,810.00 spent and this report certifies 1,791.06 encumbered. On the reports' own figures 27,325.97 was left. At 06/30/2026 the 2026 appropriation of 15,156.29 and the grant reserve of 19,328.00 held 34,484.29 with no charge against either. The certified figure is a count of deposits, not a balance.
unspent-misstated · 6 documents · 10/03/2026The FY2026 report certifies 1,791.06 appropriated or encumbered but not yet spent in the period 07/01/2025 to 06/30/2026 (p2).
The figure is two settlement deposits to revenue account 01-1920-08-7005, 1,117.59 on 05/04/2026, check 110969564, and 673.47 on 06/22/2026, check 38709. The account journaled each one out, on 05/13/2026 and 06/23/2026. The 1,117.59 appears as a budget adjustment on line 01-2010-41-7163-000 on 05/13/2026. No order was open at 06/30/2026. The appropriation 01-2030-41-7163-000 and the grant reserve 01-2600-09 both print 0.00 encumbered. If the figure is read as appropriated money, it leaves out the 2026 appropriation of 15,156.29 and the grant reserve of 19,328.00. Neither had a charge until 07/28/2026, when check 13124 drew the reserve, and 09/01/2026, when check 13366 drew the appropriation. That is 34,484.29 appropriated and unspent at 06/30/2026. Read either way, the certified figure does not match the books.
misreported-encumbrance · 6 documents · 10/03/2026The FY2025 report certifies 7,975.00 spent between 07/01/2024 and 06/30/2025 (Q6) and the same 7,975.00 appropriated or encumbered but not yet spent (Q7).
Its only new program, the Red Ribbon Week Presentation, lists 7,975.00 spent and 0.00 encumbered. MJPB Consulting check 10233 paid the 7,975.00 on 10/01/2024 on purchase order 241935, encumbered 09/12/2024. Nothing of it was left to commit. The appropriation prints show no order open at 06/30/2025. The next order on the settlement line, purchase order 251886, was encumbered 09/16/2025. The 2025 appropriation of 35,236.88 had no charge before then. The report states one payment as both spent and unspent, and its own program page says nothing was committed.
misreported-encumbrance · 4 documents · 10/04/2026The FY2024 report certifies 22,726.29 appropriated or encumbered but not yet spent between 07/01/2023 and 06/30/2024 (Q7).
That is the 27,726.29 it certifies received in the year (Q1) less 5,000.00. Its only new program, Opioid Awareness, lists 8,250.00 encumbered, the same 8,250.00 it lists as spent. Hill Speaks check 9137 paid that 8,250.00 on 02/06/2024, from purchase order 232793 encumbered 12/27/2023. The 2024 print of appropriation 01-2030-41-7163-000 shows no other order before MJPB Consulting purchase order 241935, encumbered 09/12/2024. Against its 2024 budget of 11,742.40 that line had paid 1,092.13 by 06/30/2024. Line 01-2010-41-7163-000 took 23,471.85 in budget adjustments by 06/18/2024 and paid nothing. No produced order, balance or budget equals 22,726.29. The grant reserve detail for 2024 was not produced.
misreported-encumbrance · 4 documents · 10/04/2026The FY2024 report certifies 8,250.00 expended.
Hill Speaks check 9137 of 02/06/2024 paid 1,092.13 from appropriation 01-2030-41-7163-000 and 7,157.87 from grant reserve 01-2600-09. The FY2025 report certifies 7,975.00. MJPB Consulting check 10233 of 10/01/2024 paid 7,975.00. The FY2026 report certifies 18,585.00 (p1). Five checks paid it between 10/07/2025 and 11/25/2025, to the Lukin Center, MJPB Consulting, SOARFIT, The Mental Game and The Black Poster Project. Each program figure in each report equals one payment. All are school assemblies and speakers. Each report names Westwood Regional School System as the recipient. The checks went to the vendors who performed at the school. The vendor histories show no payment to any of them from an account outside the settlement lines since 01/01/2018.
accurate-certification · 6 documents · 10/03/2026The ledger, as printed.
Account 01-1920-08-7005, as printed from the jurisdiction's own accounting system. Classification follows the Exhibit E gates.
| Date | Check | PO | Payee and description | Amount | Class |
|---|---|---|---|---|---|
| 02/06/2024 | 9137 | 232793 | HILL SPEAKS LLC · #646 school and parent assembly Date of Servi | 7,157.87 | Paid · Unverified |
| 02/06/2024 | 9137 | 232793 | HILL SPEAKS LLC · #646 school and parent assembly Date of Servi | 1,092.13 | Paid · Unverified |
| 10/01/2024 | 10233 | 241935 | MJPB CONSULTING LLC · INV 1221 HS SPEAKING ENGAGE | 7,975.00 | Paid · Conforming |
| 04/21/2025 | 110703106 | ck 110703106 | 1,139.51 | Receipt | |
| 06/23/2025 | 34880 | 34880 nat opioid | 4,208.46 | Receipt | |
| 08/11/2025 | 110797372 | 110797372 opioid | 1,373.34 | Receipt | |
| 08/15/2025 | 35223 | 35223 nat opioid | 4,591.80 | Receipt | |
| 08/18/2025 | 110804014 | 110804014 nat opioid | 2,427.71 | Receipt | |
| 08/18/2025 | 110809467 | 110809467 nat opioid | 1,318.95 | Receipt | |
| 10/07/2025 | 11826 | 251977 | LUKIN CENTER FOR PSYCHOTHERAPY · oct23 2025 cyberbullying and opioids | 1,000.00 | Paid · Conforming |
| 10/07/2025 | 11832 | 251886 | MJPB CONSULTING LLC · Matthew Bocchi speaking engagement | 5,585.00 | Paid · Conforming |
| 10/21/2025 | 11931 | 252071 | SOARFIT, LLC · INV 444-002 OPIOID ASEMBLY | 7,000.00 | Paid · Conforming |
| 10/21/2025 | 11936 | 251976 | THE MENTAL GAME, LLC · INV# 0081 - mental game live program | 3,000.00 | Paid · Unverified |
| 11/05/2025 | 1108961730 | 1108961730 opiod | 96.52 | Receipt | |
| 11/25/2025 | 12074 | 252188 | THE BLACK POSTER PROJECT · FEB 25 2026 BLACK POSTER PROJECT PRESENTATION | 2,000.00 | Paid · Unverified |
| 05/04/2026 | 110969564 | 110969564 opioid | 1,117.59 | Receipt | |
| 05/13/2026 | National Opioid Settlement (journaled out of the revenue account) | 1,117.59 | Journal · Receipt | ||
| 06/22/2026 | 38709 | 38709 NAT OPIOID SETTLEMENT FD CK 38709 NAT OPIOID SETTLEMENT | 673.47 | Receipt | |
| 06/23/2026 | OPIOID SETTLEMENT (journaled out of the revenue account) | 673.47 | Journal · Receipt | ||
| 07/28/2026 | 111016807 | 111016807 us bank opioid trust | 1,331.82 | Receipt | |
| 07/28/2026 | 111016807 | ck 111016807 (journaled out of the revenue account) | 1,331.82 | Journal · Receipt | |
| 07/28/2026 | 111023654 | 111023654 (journaled out of the revenue account) | 1,373.34 | Journal · Receipt | |
| 07/28/2026 | 1111021048 | 1111021048 (journaled out of the revenue account) | 2,427.71 | Journal · Receipt | |
| 07/28/2026 | 13124 | BLUE VOICE INC · BLUE VOICE INC AGREE# 21214102350726-WORKSPACE 7/1/26-6/30/27 | 3,300.00 | Paid · Unverified | |
| 07/28/2026 | 13124 | BLUE VOICE INC · BLUE VOICE INC AGREE# 21214102350726-CORE PLATFORM 7/1/26-6/30/27 | 7,500.00 | Paid · Unverified | |
| 07/28/2026 | 41497 | ck 41497 (journaled out of the revenue account) | 4,591.80 | Journal · Receipt | |
| 07/28/2026 | 41497 | 41497 wilmington trust opioid | 4,591.80 | Receipt | |
| 08/03/2026 | 111021048 | 111021048 nat opiod | 2,427.71 | Receipt | |
| 08/03/2026 | 111023654 | 111023654 nat opioid | 1,373.34 | Receipt | |
| 09/01/2026 | 13366 | 261633 | MJPB CONSULTING LLC · INV# 1326821 - MATTHEW BOCCHI WW HIGH | 8,528.00 | Paid · Conforming |
| 09/01/2026 | 13366 | 261633 | MJPB CONSULTING LLC · INV# 1326821 | 472.00 | Paid · Conforming |
| Total paid | 54,610.00 | ||||
| Conforming abatement spending | 30,560.00 |
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 $22,560.00, the largest payee total. Solid is the opioid account. Hatched is every other fund.
All documents are public records produced by the jurisdiction. Titles are the documents' own.
No dated event is published for this jurisdiction yet.
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 recordCan 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 Westwood tell the State it spent the money on?
It certified 10 programs 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
Westwood Borough
Westwood Borough certified its school assembly spending to the cent, but three straight reports misstate the money committed and the money on hand, once at more than the Borough ever received.