Glassboro
- 01Journaled every appropriated dollar to police salaries395,894.26
- 02Told the State the police payroll was harm reduction242,571.19
- 03Certified as encumbered money it also certified as spent65,801.38
- 04Each certified figure equals a police salary journal311,125.66
What the reports say,
and what the books show.
Glassboro has received $405,911.61 in opioid settlement funds and spent $395,894.26 of it. Its largest single year difference between the report and the books is $0.10.
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
- Glassboro Police Straight to Treatment
- Recipient
- Borough of Glassboro
- Amount expended
- $68,554.47
- Received to date
- $81,915.81
filed
- Program name
- Glassboro Police Department
- Recipient
- Borough of Glassboro
- Recipient category
- First Responders, Law Enforcement, and Emergency Services
- Amount expended
- $37,156.28
- Unspent on hand
- $187,201.35
- Received to date
- $245,324.28
filed
- Program name
- Glassboro Police Department
- Recipient
- Borough of Glassboro
- Recipient category
- First Responders, Law Enforcement, and Emergency Services
- Amount expended
- $205,414.91
- Unspent on hand
- $29,910.99
- Received to date
- $341,036.65
filed
- Program name
- Glassboro Police Opioid Response, LEAD, Diversion & Community Outreach Program
- Recipient
- Borough of Glassboro
- Recipient category
- County or Municipality (including Departments and Municipal Alliances); First Responders, Law Enforcement, and Emergency Services
- Amount expended
- $84,768.50
- Unspent on hand
- $0.00
- Received to date
- $405,911.61
13 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 dedicated opioid appropriation account G-01-41-877-000-001 opened at 395,894.26 and closed at zero.
Every movement out of it is a budget journal that charged the money to police salary and wages. Journal reference 6003 on 04/27/2023 for 68,554.47. Journal reference 6179 on 05/02/2024 for 37,156.28. Journal reference 6429 on 06/30/2025 for 205,414.91. Journal reference 6681 on 02/01/2026 for 84,768.60. Those four figures sum to 395,894.26, the whole of what the Borough appropriated. The settlement revenue account G-01-10-877-000 took in 402,144.91 across 29 receipts through 05/26/2026, so 6,250.65 was still unappropriated on that date. No vendor, no provider, no naloxone and no program of any kind was ever paid from the appropriation account.
funding-source-substitution · 6 documents · 09/20/2026The FY2024 and FY2025 reports name one program, Glassboro Police Department, and place it in the category Harm Reduction and Overdose Prevention.
The recipient named is the Borough itself. The two certified amounts, 37,156.28 and 205,414.91, total 242,571.19 and are both journal credits against the police salary and wages appropriation. The Borough certified its own police payroll to the State as harm reduction. The reports are false.
false-characterization · 4 documents · 09/11/2026The FY2025 report certifies 65,801.38 encumbered.
The account shows Encumber YTD of 0.00 for budget year 2025 and for budget year 2026. No commitment backs the figure. The program page of the same report certifies 0.00 encumbered. The 65,801.38 equals six settlement deposits to the cent. They are 25,681.76, 6,581.04, 7,580.23 and 7,744.79 on 07/31/2024, 9,759.30 on 09/06/2024 and 8,454.26 on 10/10/2024. All six fall inside the fourteen deposits of 04/30/2024 through 10/10/2024, which sum to 205,414.91 to the cent. That is the figure journal reference 6429 moved to police salary and wages on 06/30/2025 and the figure the same report certifies as expended. The report's own figures leave nothing to encumber. Receipts to date of 341,036.65 less the three certified expenditures of 311,125.66 is 29,910.99, the certified unspent figure. The certified encumbrance is false.
fake-encumbrance · 4 documents · 09/23/2026Each figure the Borough certified to the State equals a police salary journal to the cent.
FY2023 certifies 68,554.47 and journal reference 6003 moved 68,554.47. FY2024 certifies 37,156.28 and journal reference 6179 moved 37,156.28. FY2025 certifies 205,414.91 and journal reference 6429 moved 205,414.91. The three certified figures total 311,125.66. The certified numbers were taken from the journals. The programs named on the reports do not exist in the books. The FY2026 report, published 10/01/2026, does the same. Its program figure, 84,768.60, equals journal reference 6681 to the cent. Its question 6 total prints 84,768.50, 0.10 lower.
false-certification · 8 documents · 10/03/2026Journal reference 6429 posted on 06/30/2025, the last day of the state reporting year, and credited 205,414.91 against account 5-01-25-240-240-111, police salary and wages.
That is the exact figure the Borough then certified to the State as its FY2025 expenditure. The journal is a budget journal whose entire stated basis is the line Reclass Opioid Funds to Police S/W.
year-end-reclass · 4 documents · 09/23/2026The FY2025 report certifies 29,910.99 unspent and 65,801.38 encumbered.
Those two figures total 95,712.37, the same figure the report certifies as received in the year. The money actually left at 06/30/2025 was 29,910.99. Receipts through that date were 341,036.65, the cumulative figure the report certifies. The three salary journals through that date total 311,125.66. The difference is 29,910.99, the certified unspent figure to the cent. The 65,801.38 encumbered sits on top of money already gone. The audit trail prints a balance of 84,768.60 after the 06/30/2025 journal. That is the appropriation balance, not cash. It counts 54,857.61 of deposits that arrived between 08/08/2025 and 10/31/2025, after the report closed. The report overstates the money still on hand by 65,801.38 and cannot be reconciled to the ledger it is meant to describe.
self-contradiction · 3 documents · 09/23/2026The posting reference reports for journals 6003, 6179 and 6429 are the complete record of how 311,125.66 of restricted money was moved.
Each shows a journal type of Budget, a user update identifier of two letters, and one or two description lines and nothing more. There is no approver field, no authorization, no memorandum of basis and no supporting documentation on any of them. The 04/27/2023 entry rides inside a mixed journal that also carries two unrelated technology reclassifications.
undocumented-expenditure · 3 documents · 09/23/2026The Borough produced no payroll record tying any officer, title or pay period to the settlement money, and the chief financial officer stated in writing that the funds are not earmarked for a specific police officer.
The money went into the aggregate salary pool. There is no dedicated position, no co-responder and no outreach role funded by any of the 395,894.26.
supplantation · 4 documents · 09/23/2026The Borough's police salary and wages budget worksheets for account 01-25-240-240-111 reach the appropriation by taking the gross salary total and subtracting named funding sources.
Opioid Settlement Grant is one of them, in the same block as Safe and Secure, Rowan Contribution and Rowan Gift. On the 2024 worksheet the 2023 column is 5,594,926 less Safe and Secure 32,400.00, Rowan Contribution 367,501.00, Opioid Settlement Grant 68,554.47, Rowan Gift 85,000.00 and Additional Rowan Gift 120,000.00. That is 4,921,470.53. The 2023 adopted amount on the police salary and wages audit trail is 4,921,471.00. The opioid lines on the worksheets are 68,554.47 and 37,156.28 on the 2024 worksheet, 37,156.28 on the 2025 worksheet, and 205,414.91 with 84,768.00 on the 2026 worksheet. The first four equal the journals. The Borough executed the last at 84,768.60. The audit trails show adopted amounts of 4,634,097.00 in 2019, 4,907,368.00 in 2020, 4,988,261.00 in 2021, 5,477,676.00 in 2022, 4,921,471.00 in 2023, 4,980,323.00 in 2024, 4,928,222.00 in 2025 and 5,240,689.00 in 2026. The opioid entries post as credits against the line or as reimbursements to it. The settlement money was budgeted as a source for the existing police payroll. Reading that as supplantation under the settlement terms is an inference. The worksheet arithmetic, the adopted amounts and the posting treatment are documentary.
supplantation · 11 documents · 09/23/2026On 02/01/2026 journal reference 6681 charged the last 84,768.60 to police salary and wages for 2026 and left the account at zero, one hundred percent used.
The same reference posts on the police salary and wages line as 2025 Opioid Funds applied. That spending falls in the state fiscal year 2026. The FY2026 report, published 10/01/2026, reports it. Page 1 certifies 84,768.50 spent, 0.10 below the journal. Pages 4 to 7 certify the full 84,768.60 to a program the report calls the Glassboro Police Opioid Response, LEAD, Diversion and Community Outreach Program. The report's own answer at question 10 says the funds were applied to police department salary costs.
salary-reclass · 3 documents · 10/03/2026The FY2026 report certifies 84,768.60 to one program, the Glassboro Police Opioid Response, LEAD, Diversion and Community Outreach Program, under Primary Prevention, Education, and Training (pages 4 to 7).
It names five Schedule B strategies, among them Connections to Care, Harm Reduction and First Responders. It says up to five designated officers will take part in diversion, treatment referral, follow up and outreach, and it reports 100 people served. The books show one entry. Journal reference 6681, dated 02/01/2026, charged 84,768.60 to Police S/W 2026 and closed the settlement account at zero. The same reference posts on the police salary and wages line as 2025 Opioid Funds applied. The 84,768.60 equals the seven settlement deposits of 05/15/2025 through 10/31/2025 to the cent. No officer, position or activity is tied to it. The chief financial officer wrote on 08/19/2026 that the funds are not earmarked for a specific officer. The report's own answers at questions 10 and 21 say the money went to police department salary costs to maintain staffing. The Borough's 2026 police salary budget worksheet counts 84,768.00 of settlement money as a source for that payroll. A journal into the existing police payroll is not a prevention program, and no program for designated officers can be shown when the money is tied to no officer.
program-misclassification · 6 documents · 10/03/2026The FY2024 report certifies 245,324.28 of settlement money received through 06/30/2024 and 37,156.28 expended in the period.
Cumulative expenditure through that date was 105,710.75, the FY2023 journal of 68,554.47 plus the FY2024 journal of 37,156.28. Receipts less expenditure at the report cutoff is 139,613.53. The report certifies 187,201.35 of unspent money on hand, which is 47,587.82 higher. That figure is receipts through 07/31/2024, which the revenue trail puts at 292,912.10, less the same 105,710.75. The Borough answered a period question with a balance struck after the period closed.
self-contradiction · 2 documents · 09/23/2026The FY2026 report certifies 0.00 of unspent and uncommitted funds on hand (page 2).
The books show money left. The settlement revenue account took in 402,144.91 across 29 receipts through 05/26/2026. The four salary journals moved 395,894.26, every receipt through 10/31/2025. The last receipt, 6,250.65 on 04/30/2026, was never appropriated or swept. The appropriation account prints no further entry through 08/19/2026. The report's own figures do not give zero either. Question 3 certifies 405,911.61 received since 2022. Less the 395,894.16 the four reports certify as spent, that leaves 10,017.45.
unspent-misstated · 3 documents · 10/03/2026Patterns this jurisdiction appears in: Funding-source substitution · Fake encumbrances · Year-end salary reclass
The ledger, as printed.
Account G-01-10-877-000, as printed from the jurisdiction's own accounting system. Classification follows the Exhibit E gates.
| Date | Check | PO | Payee and description | Amount | Class |
|---|---|---|---|---|---|
| 07/15/2022 | Cash Rcpt/Accrued Rev RECLASS OPIOID SETTLEMENT TO GRANT ACCT | 19,568.17 | Receipt | ||
| 11/03/2022 | Cash Rcpt/Accrued Rev Ck: WIRE PAYMENT YEAR 2 | 20,465.53 | Receipt | ||
| 01/03/2023 | Cash Rcpt/Accrued Rev Ck: WIRE JANSSEN PAYMENT YEAR 1 & 2 | 24,414.62 | Receipt | ||
| 01/31/2023 | Cash Rcpt/Accrued Rev Ck: WIRE DOUG CAMPBELL - (412)-261-0310 | 4,106.15 | Receipt | ||
| 04/27/2023 | Police Salary & Wages · RECLASS NATIONAL OPIOD TO PD S/W | 68,554.47 | Transfer out · Non-conforming | ||
| 06/16/2023 | Cash Rcpt/Accrued Rev Ck: ACH | 13,361.34 | Receipt | ||
| 08/02/2023 | Cash Rcpt/Accrued Rev Ck: WIRE | 18,964.17 | Receipt | ||
| 11/09/2023 | Cash Rcpt/Accrued Rev Ck: ACH | 4,830.77 | Receipt | ||
| 04/30/2024 | Cash Rcpt/Accrued Rev Ck: WIRE | 8,336.33 | Receipt | ||
| 04/30/2024 | Cash Rcpt/Accrued Rev Ck: WIRE | 7,739.42 | Receipt | ||
| 04/30/2024 | Cash Rcpt/Accrued Rev Ck: WIRE | 6,925.39 | Receipt | ||
| 04/30/2024 | Cash Rcpt/Accrued Rev Ck: WIRE | 67,479.10 | Receipt | ||
| 04/30/2024 | Cash Rcpt/Accrued Rev Ck: WIRE | 10,917.67 | Receipt | ||
| 04/30/2024 | Cash Rcpt/Accrued Rev Ck: WIRE | 6,367.10 | Receipt | ||
| 04/30/2024 | Cash Rcpt/Accrued Rev Ck: WIRE | 10,664.30 | Receipt | ||
| 05/02/2024 | Police Salary & Wages · reclass to pd sw | 37,156.28 | Transfer out · Non-conforming | ||
| 06/17/2024 | Cash Rcpt/Accrued Rev Ck: WIRE | 21,184.22 | Receipt | ||
| 07/31/2024 | Cash Rcpt/Accrued Rev Ck: WIRE | 6,581.04 | Receipt | ||
| 07/31/2024 | Cash Rcpt/Accrued Rev Ck: WIRE | 25,681.76 | Receipt | ||
| 07/31/2024 | Cash Rcpt/Accrued Rev Ck: WIRE | 7,580.23 | Receipt | ||
| 07/31/2024 | Cash Rcpt/Accrued Rev Ck: WIRE | 7,744.79 | Receipt | ||
| 09/06/2024 | Cash Rcpt/Accrued Rev Ck: WIRE | 9,759.30 | Receipt | ||
| 10/10/2024 | Cash Rcpt/Accrued Rev Ck: WIRE | 8,454.26 | Receipt | ||
| 05/15/2025 | Cash Rcpt/Accrued Rev Ck: WIRE WALGREENS - PAYMENT 3 | 6,373.25 | Receipt | ||
| 06/17/2025 | Cash Rcpt/Accrued Rev Ck: WIRE | 23,537.74 | Receipt | ||
| 06/30/2025 | Police Salary & Wages · Reclass Opioid Funds to Police S/W | 205,414.91 | Transfer out · Non-conforming | ||
| 08/08/2025 | Cash Rcpt/Accrued Rev Ck: WIRE | 7,681.05 | Receipt | ||
| 08/08/2025 | Cash Rcpt/Accrued Rev Ck: WIRE | 13,578.11 | Receipt | ||
| 08/08/2025 | Cash Rcpt/Accrued Rev Ck: WIRE | 7,376.86 | Receipt | ||
| 08/08/2025 | Cash Rcpt/Accrued Rev Ck: WIRE | 25,681.76 | Receipt | ||
| 10/31/2025 | Cash Rcpt/Accrued Rev Ck: WIRE | 539.83 | Receipt | ||
| 02/01/2026 | Police Salary & Wages · Charge to Police S/W 2026 | 84,768.60 | Transfer out · Non-conforming | ||
| 04/30/2026 | Cash Rcpt/Accrued Rev Walgreens | 6,250.65 | Receipt | ||
| 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 Glassboro tell the State it spent the money on?
It certified 4 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
Borough of Glassboro
The Borough of Glassboro moved all 395,894.26 of its appropriated opioid settlement money onto police salaries in four budget journals and certified each journal to the State, to the cent, as a treatment, harm reduction or diversion program.