Cedar Grove Township

Why this grade
  1. 01Counted one 2,270.32 receipt in two report years2,270.32
  2. 02Reported 2,885.05 appropriated in FY2025, books show 614.732,270.32
RecordsRecords produced2 productions
Ledger coveragepartial · 04/07/2025 to 08/17/2026
Reports filedFY2023 · FY2024 · FY2025 · FY2026
Composite score100AGrade A · provisional
Provisional. The ledger this grade reads is partial.
ComponentWeightScore
Reporting integrity50 %100 / 100
Spending conformity40 %100 / 100
Transparency10 %100 / 100
Weighted, before caps100
Grade after capsA
In one page

What the reports say,
and what the books show.

Cedar Grove Township has received $35,061.54 in opioid settlement funds and spent $23,648.14 of it.

Certified0.00
Certified+ 0.00
Certified+ 23,648.14
Certified+ 0.00
Certified to the State23,648.14
COUNTY OF ESSEX, NEW JERSEY · ck 138523,648.14
Matched purchases23,648.14
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$35,061.54Cumulative 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$23,648.14What the jurisdiction told the State it spent, by program.DHS annual reports
4 · Spent, per the books$23,648.14Classified against the Exhibit E gates.Account G-02-56-9007-2001
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 Opioid Grant line was created on 09/19/2024, and its only payment is check 1385 on 04/07/2025. Report and books agree.
Certified0.00expended
The books0.00paid in window
Difference0.00no difference
The filed report
NJ DHS Opioid Settlement Funding Report · FY2023 · NJ28
Programs listed
none
Amount expended
$0.00
Received to date
$2,354.90
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 the Opioid Grant line before 04/07/2025. Report and books agree.
Certified0.00expended
The books0.00paid in window
Difference0.00no difference
The filed report
NJ DHS Opioid Settlement Funding Report · FY2024 · NJ28
Programs listed
none
Amount expended
$0.00
Unspent on hand
$18,116.75
Received to date
$18,116.75
Fig. 2 · NJ DHS Opioid Settlement Funding Report · highlight added · open document
FY202507/2024 to 06/2025
filed
MatchConsistent, no programsThe FY2025 report certifies 23,648.14 expended between 07/01/2024 and 06/30/2025, and the same 23,648.14 transferred to the county. Check 1385 to the County of Essex on 04/07/2025 is the figure to the cent and the only payment in the window.
Certified23,648.14expended
The books23,648.14paid in window
Difference0.00no difference
The filed report
NJ DHS Opioid Settlement Funding Report · FY2025 · NJ28
Programs listed
none
Amount expended
$23,648.14
Unspent on hand
$2,885.05
Received to date
$26,533.47
Fig. 3 · NJ DHS Opioid Settlement Funding Report · highlight added · open document
FY202607/2025 to 06/2026
filed
MatchConsistent, no programsThe FY2026 report certifies 0.00 expended and 0.00 encumbered between 07/01/2025 and 06/30/2026. The Opioid Grant line, printed to 09/09/2026, shows no payment and no order after check 1385 of 04/07/2025. Report and books agree.
Certified0.00expended
The books0.00paid in window
Difference0.00no difference
The filed report
NJ DHS Opioid Settlement Funding Report · FY2026 · NJ28
Programs listed
none
Amount expended
$0.00
Unspent on hand
$9,142.52
Received to date
$35,061.54
Fig. 4 · NJ DHS Opioid Settlement Funding Report · highlight added · open document
Findings

2 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 8,416.44 received between 07/01/2024 and 06/30/2025, 26,533.47 received since 2022, and 2,885.05 appropriated and on hand (p1).

The Opioid Grant line reaches 2,885.05 only on 07/14/2025, when a Chapter 159 insertion of 2,270.32 lifts it from 614.73. The FY2025 receipts equal 5,531.39, the rest of the 23,648.14 the Township's Resolution 7(h) of 02/03/2025 says it had received, plus the insertions of 614.73 on 05/19/2025 and 2,270.32 on 07/14/2025, to the cent. The FY2026 report certifies 8,527.79 received between 07/01/2025 and 06/30/2026 (p1). That is the five insertions from 07/14/2025 to 06/22/2026, 2,270.32, 5,239.19, 52.07, 602.90 and 363.31, the same 2,270.32 included. Its cumulative figure, 35,061.54, is the FY2025 report's 26,533.47 plus 8,527.79 plus 0.28 of interest. The books show 23,648.14 received by 02/03/2025 and 9,142.52 inserted from 05/19/2025 to 06/22/2026, 32,790.66 in all. The certified figure is 2,270.88 higher. That is the 2,270.32 counted twice and the 0.56 of interest the two reports certify, which the account does not show. The FY2026 report's own figures do not close. It states 35,061.54 received, the 23,648.14 sent to the County in FY2025 and 9,142.52 on hand, which leaves the same 2,270.88 unaccounted for.

misreported-receipts · 5 documents · 10/03/2026
Verified2,270.32per the books
02

The FY2025 report certifies 2,885.05 of settlement money appropriated or encumbered but not yet spent in the period 07/01/2024 to 06/30/2025, and 2,885.05 unspent on hand (p1).

Its receipts for the same period, 8,416.44, include the same money (p1). The Opioid Grant line, G-02-56-9007-2001, printed 09/09/2026, held 614.73 at 06/30/2025, from a Chapter 159 insertion on 05/19/2025. It reached 2,885.05 only on 07/14/2025, after the period closed, when a second insertion of 2,270.32 was made. That 2,270.32 falls in the FY2026 period, and the FY2026 report counts it again in its FY2026 receipts of 8,527.79 (p1). The FY2025 report states as appropriated in the period 2,270.32 that the books first show 14 days after the period ended.

misreported-encumbrance · 3 documents · 10/04/2026
Verified2,270.32per the books
How the money was spent

The ledger, as printed.

Account G-02-56-9007-2001, as printed from the jurisdiction's own accounting system. Classification follows the Exhibit E gates.

Every published line of account G-02-56-9007-2001
DateCheckPOPayee and descriptionAmountClass
04/07/2025138525-00975COUNTY OF ESSEX, NEW JERSEY · OPIOID SETTLEMENT FUNDS23,648.14Paid · Transfer
05/19/2025Change To Acct, CHAPTER 159 (Old 0.00 New 614.73)614.73Journal · Receipt
07/14/2025Change To Acct, Chapter 159 (Old 614.73 New 2885.05)2,270.32Journal · Receipt
09/08/2025Change To Acct, Chapter 159 (Old 2885.05 New 8124.24)5,239.19Journal · Receipt
11/17/2025Change To Acct, CH 159 (Old 8124.24 New 8176.31)52.07Journal · Receipt
05/18/2026Change To Acct, Chapter 159 (Old 8176.31 New 8779.21)602.90Journal · Receipt
06/22/2026Change To Acct, Chapter 159 (Old 8779.21 New 9142.52)363.31Journal · Receipt
08/17/2026Change To Acct, Chapter 159 (Old 9142.52 New 14388.65)5,246.13Journal · Receipt
Total paid23,648.14
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 $23,648.14, the largest payee total. Solid is the opioid account. Hatched is every other fund.

COUNTY OF ESSEX, NEW JERSEY23,648.14 23,648.14 from the opioid account
Documents · 10
ledgerBudget Detail Inquiry, account G-02-56-9007-2001, Opioid Grant, 04/01/2025 to 09/09/2026, printed 09/09/202609/09/2026Open
ledgerCheck Register By Check Id, check 1385, County of Essex, 23,648.14, charged to account G-02-56-9007-2001, printed 09/09/202609/09/2026Open
ledgerResolution 7(h) of 02/03/2025, Budget Detail Inquiry for account G-02-56-9007-2001, Opioid Grant, from the account's start to 05/28/2026, and Purchase Order Inquiry 25-00975, printed 05/28/202605/28/2026Open
otherCheck 1385, Township of Cedar Grove current account to the County of Essex, Treasurer, 23,648.14, issued 04/07/2025, front and endorsed back04/07/2025Open
purchase orderPurchase Order 25-00975, County of Essex, Opioid Settlement Funds, 23,648.14, ordered 04/01/2025, paid by check 1385 on 04/07/202504/01/2025Open
resolutionResolution, agenda item 7(h), Authorizing the Remittance of National Opioid Settlement Funds to the County of Essex, certified copy, adopted 02/03/202502/03/2025Open
dhs reportNJ DHS 2023 Opioid Abatement Report, FY2023, Cedar Grove Township, State ID NJ28Open
dhs reportNJ DHS Opioid Settlement Funding Report, FY2024, Cedar Grove Township, State ID NJ28Open
dhs reportNJ DHS Opioid Settlement Funding Report, FY2025, Cedar Grove Township, State ID NJ28Open
dhs reportNJ DHS Opioid Settlement Funding Report, FY2026, Cedar Grove Township, State ID NJ28Open

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
Correction from Cedar Grove Township

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 Cedar Grove Township tell the State it spent the money on?

No certified program is published for this jurisdiction yet. When a report is captured, each program appears here 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. ReportCedar Grove Township10/03/2026

    Cedar Grove Township

    Cedar Grove Township sent all 23,648.14 of its early settlement money to the County of Essex, has spent nothing since, and its FY2026 report counts one 2,270.32 receipt a second time.

All articles