Lindenwold

Composite score55FGrade F · provisional
Provisional. The ledger this grade reads is partial.
ComponentWeightScore
Reporting integrity50 %100 / 100
Spending conformity40 %0 / 100
Transparency10 %100 / 100
Weighted, before caps60
Caps that fired
zero-conforming-spendNon-conforming spending with no conforming dollar in the booksmax 55
Grade after capsF
In one page

What the reports say,
and what the books show.

Lindenwold has received $197,949.24 in opioid settlement funds and spent $55,055.32 of it.

Certified0.00
Certified+ 0.00
Certified+ 0.00
Certified+ 55,055.32
Certified FY2026 · Public CPR and Narcan Training Program+ 5,055.32
Certified FY2026 · Shared Services for Mental Health Therapy+ 50,000.00
Certified to the State110,110.64
LINDENWOLD BOARD OF EDUCATION · ck 4936850,000.00
Public Safety Training of SJ (PUBLI005) · ck 49420+ 5,055.32
Matched purchases55,055.32
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$197,949.24Cumulative 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$55,055.32What the jurisdiction told the State it spent, by program.DHS annual reports
4 · Spent, per the books$55,055.32Non-conforming under the Exhibit E gates: $5,055.32.Account 4-01-12-711-000
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 through 06/30/2023. The opioid expense account 5-01-55-780-000 carries no entry before 12/22/2025. Report and books agree.
Certified0.00expended
The books0.00paid in window
Difference0.00no difference
The filed report
NJ DHS Opioid Settlement Funding Report · FY2023 · NJ111
Programs listed
none
Amount expended
$0.00
Received to date
$42,234.57
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 an opioid account 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 · NJ111
Programs listed
none
Amount expended
$0.00
Unspent on hand
$151,021.08
Received to date
$126,485.52
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. Account 5-01-55-780-000 begins 2025 at 0.00 and carries no entry until 12/22/2025. Report and books agree.
Certified0.00expended
The books0.00paid in window
Difference0.00no difference
The filed report
NJ DHS Opioid Settlement Funding Report · FY2025 · NJ111
Programs listed
none
Amount expended
$0.00
Unspent on hand
$166,442.74
Received to date
$166,442.74
Fig. 3 · NJ DHS Opioid Settlement Funding Report · highlight added · open document
FY202607/2025 to 06/2026
filed
MatchTies as a sumThe FY2026 report certifies 55,055.32 expended between 07/01/2025 and 06/30/2026. Checks 49368 for 50,000.00 and 49420 for 5,055.32, both on 02/11/2026, make the figure to the cent.
Certified55,055.32Public CPR and Narcan Training Program · Shared Services for Mental Health Therapy
The books55,055.32paid in window
Difference0.00no difference
The filed report
NJ DHS Opioid Settlement Funding Report · FY2026 · NJ111
Program name
Public CPR and Narcan Training Program
Recipient
Borough of Lindenwold Police Department
Recipient category
County or Municipality (including Departments and Municipal Alliances); First Responders, Law Enforcement, and Emergency Services
Programs listed
2
Amount expended
$55,055.32
Unspent on hand
$142,893.92
Received to date
$197,949.24
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 FY2026 report certifies 94,558.94 appropriated or encumbered but not yet spent in the period 7/1/2025 to 6/30/2026 (p2).

Its program pages certify 14,944.68 encumbered for the Public CPR and Narcan Training Program (p10) and 0.00 for Shared Services for Mental Health Therapy (p15). The opioid expense account 5-01-55-780-000 is non-budgeted and adopted at 0.00. Both of its orders were paid in full on 02/11/2026, purchase order 02509843 by check 49368 for 50,000.00 and purchase order 25-10828 by check 49420 for 5,055.32. The audit trail printed 08/25/2026 shows Encumber YTD 0.00 and no transaction from 05/01/2026 to 08/25/2026. No order, contract or appropriation for 94,558.94 is in the record. The CPR page's 14,944.68 is the 20,000.00 funding figure less the 5,055.32 spent, with no open order behind it. The same report counts every unspent dollar as uncommitted. Its unspent figure, 142,893.92, is the 197,949.24 received since 2022 less the 55,055.32 spent. The encumbered and unspent figures together are 237,452.86, which is 39,503.62 more than everything the report says the Borough has received.

fake-encumbrance · 3 documents · 10/03/2026
Verified94,558.94per the books
02

The FY2025 report certifies 105,908.84 appropriated or encumbered but not yet spent in the period 7/1/2024 to 6/30/2025 (p1).

It certifies 0.00 expended and answers No to funding any new program (p3). 105,908.84 is the printed Period Revenue of the Revenue Transaction Audit Trail for account 4-01-12-711-000 National Opioid Settlement Funds, the 14 settlement deposits of calendar 2024 from 05/31/2024 to 10/31/2024. That account is cash basis and not anticipated in the budget. The opioid expense account 5-01-55-780-000 is non-budgeted, adopted 0.00 and amended 0.00 for 2025. It begins the year at 0.00 and carries its first order on 12/22/2025. No order, contract or appropriation stands behind the figure in the produced records. It is a total of money received, not money committed. The FY2024 report certifies 54,502.88 encumbered. That figure equals the seven settlement deposits of 2022 and 2023 posted to the general Miscellaneous revenue accounts, 33,228.59 and 21,274.29, to the cent. No 2024 expense record was produced. The FY2025 report also certifies 166,442.74 unspent and uncommitted at Q9, the full amount it says was received, so Q7 and Q9 together are 272,351.58.

fake-encumbrance · 4 documents · 10/04/2026
Verified105,908.84per the books
03

The FY2026 report certifies 5,055.32 spent on the Public CPR and Narcan Training Program (p8, p10), with Harm Reduction and Overdose Prevention as its primary category and Prevent Overdose Deaths and Other Harms as its strategy (pp12-13).

It says two police officers were trained as instructors in CPR and the proper use of Narcan, and it lists instructor training, training manikins, Narcan kits and a certification seat fee as what was procured (p9, p13). The books show one purchase. Purchase order 25-10828 reads CPR TRAINING and was paid to Public Safety Training of SJ by check 49420 on 02/11/2026 for 5,055.32. No Narcan kit, manikin or naloxone course appears on the opioid account 5-01-55-780-000 through 08/25/2026. CPR certification cards from the same vendor, 340.00 in all, were paid from POLICE - TRAINING 6-01-25-240-042 by checks 49638 on 04/08/2026 and 49844 on 06/10/2026. The report gives 0 individuals served and a launch date of 12/01/2026, after the year it reports. CPR training is not among the uses Exhibit E lists. The report names a naloxone program that the books do not show.

program-misclassification · 3 documents · 10/04/2026
Verified5,055.32per the books
04

The FY2024 report certifies 126,485.52 received since 2022 at Q3, 0.00 expended at Q6 and 151,021.08 unspent and uncommitted on hand at Q9 (p1).

The unspent figure is 24,535.56 more than everything the report says the Borough received. Q3 equals every settlement receipt on the books through 06/30/2024 to the cent, 54,502.88 posted in 2022 and 2023 to the Miscellaneous revenue accounts and 71,982.64 posted from 05/31/2024 to 06/30/2024. The 24,535.56 is the four settlement receipts the revenue audit trail posts on 08/31/2024, 3,993.10, 3,393.08, 13,241.13 and 3,908.25, after the period closed on 06/30/2024. The same report certifies 54,502.88 appropriated or encumbered at Q7. Q7 and Q9 together are 205,523.96 against 126,485.52 received, with nothing spent.

self-contradiction · 3 documents · 10/04/2026
Verified24,535.56per the books
05

The FY2025 report certifies 39,957.22 received between 07/01/2024 and 06/30/2025 at Q1 and 166,442.74 received since 2022 at Q3 (p1).

The revenue audit trails show 49,347.86 received in that window. Four receipts on 08/31/2024 total 24,535.56. Check 2012 for 5,031.75 posts 09/30/2024. Check 32490 for 4,358.89 posts 10/31/2024. Two receipts on 06/30/2025 total 15,421.66. Q1 is the 08/31/2024 and 06/30/2025 receipts only. The 09/30/2024 and 10/31/2024 receipts, 9,390.64, appear in no report. The books show 175,833.38 received through 06/30/2025. The FY2026 report certifies 197,949.24 received since 2022 through 06/30/2026 (p1). The books show 204,117.14 received by 12/31/2025.

misreported-receipts · 4 documents · 10/04/2026
Verified9,390.64per the books

Patterns this jurisdiction appears in: Fake encumbrances

How the money was spent

The ledger, as printed.

Account 4-01-12-711-000, as printed from the jurisdiction's own accounting system. Classification follows the Exhibit E gates.

Every published line of account 4-01-12-711-000
DateCheckPOPayee and descriptionAmountClass
02/11/20264936802509843LINDENWOLD BOARD OF EDUCATION · REIMB - MENTAL HEALTH THERAPY50,000.00Paid · Unverified
02/11/20264942025-10828Public Safety Training of SJ (PUBLI005) · CPR TRAINING5,055.32Paid · Non-conforming
Total paid55,055.32
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 $5,055.32, the largest payee total. Solid is the opioid account. Hatched is every other fund.

Public Safety Training of SJ (PUBLI005)5,055.32 5,055.32 from the opioid account
Documents · 7
ledgerResolution 2025:143 Shared Services Agreement with the Board of Education, vendor activity reports, Board of Education Invoice 1, First Children Learning Services agreement, and audit trail for account 5-01-55-780-000, 05/01/2026 to 08/25/2026, records production of 08/25/202608/25/2026Open
ledgerRevenue Detail Inquiry, Miscellaneous revenue accounts 3-01-08-122-000, 2023, and 2-01-08-122-000, 2022, records production of 05/27/202605/27/2026Open
ledgerRevenue Transaction Audit Trail, account 4-01-12-711-000, 2024, Revenue Detail Inquiry, account 5-01-55-867-000, 2025, and Budget Account Status and Transaction Audit Trail, account 5-01-55-780-000 National Opioid Settlement Fund, 01/01/2025 to 05/27/2026, records production of 05/27/202605/27/2026Open
dhs reportNJ DHS 2023 Opioid Abatement Report, FY2023, Lindenwold Borough, State ID NJ111Open
dhs reportNJ DHS Opioid Settlement Funding Report, FY2024, Lindenwold Borough, State ID NJ111Open
dhs reportNJ DHS Opioid Settlement Funding Report, FY2025, Lindenwold Borough, State ID NJ111Open
dhs reportNJ DHS Opioid Settlement Funding Report, FY2026, Lindenwold Borough, State ID NJ111Open

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.

05/27/2026Records produced
08/22/2026Records produced
Correction from Lindenwold

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 Lindenwold tell the State it spent the money on?

It certified 2 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

  1. ReportLindenwold10/03/2026

    Lindenwold Borough

    Lindenwold Borough paid nothing from its opioid settlement money until 02/11/2026, yet three reports told the State that 54,502.88, 105,908.84 and 94,558.94 were committed, and its FY2026 report calls a police CPR course Narcan training.

All articles