Livingston Township
- 01Certified all funds sent to the County, 47,728.99 short47,728.99
- 02FY2025 report said all funds sent, 55,717.37 had gone74,297.03
- 03Certified 37,587.45 committed with no order on the books37,587.45
What the reports say,
and what the books show.
Livingston Township has received $146,141.21 in opioid settlement funds and spent $98,412.22 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
- Programs listed
- none
- Amount expended
- $0.00
- Received to date
- $25,077.03
filed
- Programs listed
- none
- Amount expended
- $0.00
- Unspent on hand
- $62,664.48
- Received to date
- $62,664.48
filed
- Programs listed
- none
- Amount expended
- Not stated
- Received to date
- $130,014.40
filed
- Programs listed
- none
- Amount expended
- Not stated
- Received to date
- $146,141.21
3 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 FY2026 report is a one page short form (p1).
It certifies 146,141.21 received since 2022 at question 3 and answers question 4 that the Township is a municipality that transferred all of its funds to the county. The books show two transfers to the County of Essex through 06/30/2026. Check 61983 of 03/06/2025 carried 55,717.37 on purchase order 25-00840, from the 2023 and 2024 grant accounts. A wire of 05/29/2026 paid 42,694.85 on purchase order 26-02408, from the 2025 and 2026 grant accounts. Together they are 98,412.22, which is 47,728.99 less than the certified receipts. The Township's own Cash Receipts Opioids Settlement listing totals 99,966.32 through 05/01/2026, 46,174.89 below the certified figure. Against that listing 1,554.10 had not been sent at 06/30/2026. A third order to the County, purchase order 26-03879 for 16,010.50, opened 08/01/2026 and was unpaid on 09/01/2026. Either the certified receipts are overstated or money certified as transferred stayed with the Township. The records produced do not say which. Both answers cannot be true.
self-contradiction · 6 documents · 10/03/2026The FY2025 report is one page (p1).
It certifies 67,349.92 received in the year and 130,014.40 received since 2022, and answers question 4 that the Township is a municipality that transferred all of its funds to the county. It asks nothing further, so it states no amount transferred and no amount spent. Through 06/30/2025 the books show one transfer to the County of Essex. Check 61983 of 03/06/2025 carried 55,717.37 on purchase order 25-00840, from the 2023 and 2024 grant accounts. That is 74,297.03 less than the certified receipts. The next transfer was the wire of 05/29/2026. The Township's own Cash Receipts Opioids Settlement listing shows 55,717.67 of receipts dated through 06/30/2025, 74,296.73 below the certified figure and 0.30 above the transfer. The certified 67,349.92 received in the year equals the 2024 grant account budget of 30,640.34 plus the 2025 grant account budget of 36,709.58, to the cent. The listing dates 29,439.49 of the 2024 money to 04/30/2024, inside FY2024, and all 36,709.58 of the 2025 money to 09/22/2025 and 12/30/2025, after FY2025 closed. The certified 130,014.40 since 2022 is 25,077.03 plus 37,587.45 plus 30,640.34 plus 36,709.58, so it adds the FY2024 certified receipts and the 2024 grant account budget both. Either the certified receipts are overstated or money certified as transferred stayed with the Township. The records produced do not say which. Both answers cannot be true.
self-contradiction · 5 documents · 10/04/2026The FY2024 report (p1) certifies 37,587.45 received between 07/01/2023 and 06/30/2024 at question 1, 0.00 expended at question 6, and 37,587.45 appropriated or encumbered but not yet spent at question 7.
The encumbered figure is the year's receipts to the cent. At question 9 the same report certifies 62,664.48 of unspent and uncommitted funds on hand, all of the 62,664.48 it certifies received since 2022 at question 3. If 37,587.45 had been committed, no more than 25,077.03 could be uncommitted. The books show no commitment. The first purchase order ever raised on a settlement grant account is 25-00840, ordered 02/25/2025 and paid on check 61983 of 03/06/2025. The Grant Detail Budget Account Status print of 02/25/2025 shows the 2023 account at 25,077.03 and the 2024 account at 30,640.34, each with 0.00 encumbered and 0 percent used. The 2024 account was budgeted at 30,640.34, not 37,587.45. No order, appropriation or balance on the books equals the certified commitment. The report certifies the same money as committed at question 7 and uncommitted at question 9. Both answers cannot be true.
fake-encumbrance · 4 documents · 10/04/2026Patterns this jurisdiction appears in: Fake encumbrances
The ledger, as printed.
Account G-02-10-775-23A, as printed from the jurisdiction's own accounting system. Classification follows the Exhibit E gates.
| Date | Check | PO | Payee and description | Amount | Class |
|---|---|---|---|---|---|
| 04/27/2023 | National Opioids Settlement | 1,020.72 | Receipt | ||
| 04/28/2023 | National Opioids Settlement | 6,069.05 | Receipt | ||
| 04/28/2023 | National Opioids Settlement | 9,951.69 | Receipt | ||
| 06/16/2023 | National Opioids Settlement | 3,321.40 | Receipt | ||
| 08/02/2023 | National Opioids Settlement Fund | 4,714.17 | Receipt | ||
| 04/30/2024 | Rec Nat'l Opioid Settlement-Walgreens | 1,582.75 | Receipt | ||
| 04/30/2024 | Rec Nat'l Opioid Settlement-Teva | 1,721.53 | Receipt | ||
| 04/30/2024 | Rec Nat'l Opioid Settlement-Allergan | 1,923.89 | Receipt | ||
| 04/30/2024 | Rec Nat'l Opioid Settlement-CVS | 2,072.27 | Receipt | ||
| 04/30/2024 | Rec Nat'l Opioid Settlement-Walgreens | 2,650.96 | Receipt | ||
| 04/30/2024 | Rec Nat'l Opioid Settlement | 2,713.94 | Receipt | ||
| 04/30/2024 | Rec Nat'l Opioid Settlement-Walmart | 16,774.15 | Receipt | ||
| 06/17/2024 | Rec Nat'l Opioid Settlement-Walgreens | 0.30 | Receipt | ||
| 07/01/2024 | Rec Nat'l Opioid Settlement-Unapprop | 1,200.85 | Receipt | ||
| 03/06/2025 | 61983 | 25-00840 | County of Essex · 25-00840 Opioid Grant Funds-2023 | 25,077.03 | Transfer out · Transfer |
| 03/06/2025 | 61983 | 25-00840 | County of Essex · 25-00840 Opioid Grant Funds-2024 | 30,640.34 | Transfer out · Transfer |
| 09/22/2025 | National Opioids Settlement-Unappr | 21,622.82 | Receipt | ||
| 12/30/2025 | National Opioids Settlement-Cpt 159 | 15,086.76 | Receipt | ||
| 05/01/2026 | National Opioids Settlement | 5,985.27 | Receipt | ||
| 05/01/2026 | National Opioids Settlement-Cpt 159 | 1,553.80 | Receipt | ||
| 05/29/2026 | 260054 | 26-02408 | County of Essex · 26-02408 Opioid Grant Funds-2025 | 36,709.58 | Transfer out · Transfer |
| 05/29/2026 | 260054 | 26-02408 | County of Essex · 26-02408 Opioid Grant Funds-2026 | 5,985.27 | Transfer out · Transfer |
| 08/01/2026 | open | 26-03879 | ESSEX006 Essex County Div of Treasury · Opioid Grant Funds-2026 | 16,010.50 | Open encumbrance · Transfer |
| Total paid | 0.00 | ||||
| Conforming abatement spending | 0.00 |
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.
No payee is published for this jurisdiction yet.
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 Livingston 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
Livingston Township
Livingston Township sends its opioid settlement money to the County of Essex, and two years running it told the State it had sent all of it while its own books show less going out than it certified coming in.