Mantua Township
- 01Journaled every settlement dollar spent to police salary154,189.95
- 02Certified zero spent while 37,158.15 went to police salary37,158.15
- 03Told the State the police salary line was harm reduction78,902.79
- 04Told the State again police salary was harm reduction38,129.01
What the reports say,
and what the books show.
Mantua Township has received $158,581.04 in opioid settlement funds and spent $154,189.95 of it. Its largest single year difference between the report and the books is $37,158.15.
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
- Increase Police Department Staff
- Recipient
- Police Department
- Amount expended
- $0.00
- Received to date
- $14,169.83
filed
- Program name
- Offset Police Salary and Wages
- Recipient
- Mantua Township
- Recipient category
- First Responders, Law Enforcement, and Emergency Services
- Amount expended
- $78,902.79
- Unspent on hand
- $8,262.64
- Received to date
- $85,799.65
filed
- Program name
- Mantua Police Department
- Recipient
- Mantua Township
- Recipient category
- First Responders, Law Enforcement, and Emergency Services
- Amount expended
- $38,129.01
- Unspent on hand
- $13,111.43
- Received to date
- $130,143.23
filed
- Programs listed
- none
- Amount expended
- $0.00
- Unspent on hand
- $37,158.15
- Received to date
- $158,581.04
10 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.
Every dollar Mantua Township has spent from its National Opioid Settlement Fund appropriation went to the Police Salary and Wages account.
Five journal entries move the money to account Police Salary and Wages. 28,250.81 on 10/19/2023 by journal reference 4095. 50,651.98 on 05/17/2024 by journal reference 4218. 17,548.70 on 08/21/2024 by journal reference 4275, net of an 8,262.64 reversing credit posted the same day by journal reference 4262. 28,842.95 on 06/30/2025 by journal reference 4444. 37,158.15 on 03/01/2026 by journal reference 4590. The five net amounts total 154,189.95, which is the Expended YTD figure printed on the account audit trail run 08/19/2026. A further reclass of 17,548.70 on 06/30/2024 by journal reference 4261 was reversed in full the same day by journal reference 4274 and nets to zero. Three of the five net entries take the account to a zero balance. The other two leave the remainder for the next entry. Every posting description begins with the word Reclass and names police salary, for example Reclass Opioid Grant to PD S slash W. The General Ledger Posting Reference Report shows the opioid debit on all four of the entries it covers, and the matching Police Salary and Wages credit on two of them. The 2023 credit is bundled into a seven grant total. The August 2024 credit posts under its own reference for the net amount. The 2026 entry has no posting reference report in the record and rests on two account audit trails. No treatment, prevention, harm reduction or recovery purchase appears anywhere in the account in any year. Police Salary and Wages is an appropriation the Township adopted and paid across the whole period without this money. Moving settlement money onto it replaces existing funding, which N.J.S.A. 26:2G-39(f) bars. No abatement program is documented behind any entry, and existing police payroll is not among the uses Exhibit E lists.
non-conforming-spending · 5 documents · 09/23/2026The FY2026 report, for 07/01/2025 to 06/30/2026, certifies 0.00 spent (page 1).
It says No Opioid funds were applied to this current reporting period (page 2) and answers No to funding any program (page 3). The Township's books show the opposite. A journal dated 03/01/2026, reference 4590, moves the whole 37,158.15 balance of the National Opioid Settlement Fund appropriation to account 6-01-25-240-011-001 Police Salary and Wages. The opioid side describes it as Reclass Police S slash W 2026 and the police side as Opioid Funds allocated. The account audit trail run 08/19/2026 prints the account at a zero balance, Encumber YTD 0.00 and 100 percent used, user KP. The same report certifies the 37,158.15 twice more on page 2, as appropriated or encumbered but not yet spent and as unspent and uncommitted on hand. The books show it moved to police salary. Settlement cash at 06/30/2026 was 4,391.09, the 158,581.04 received less the 154,189.95 moved to police salary. Two earlier prints do not show the entry. A Budget Detail Inquiry run 06/04/2026 and a budget year 2026 audit trail run 07/13/2026 both print the 37,158.15 unspent and list no 2026 posting. Journal 4590 first appears on the 08/19/2026 print, and it is the highest expenditure reference number on the police salary print of that date. The record does not show the day the entry was keyed. The Township's books date the charge inside the year the report covers. This is the fifth net entry moving the fund to Police Salary and Wages.
zero-certification · 7 documents · 10/03/2026The FY2024 report certifies a program named Offset Police Salary and Wages, recipient Mantua Township, category Harm Reduction and Overdose Prevention, funded at 78,902.79 and expended at 78,902.79.
The books show that figure is two journal reclasses onto Police Salary and Wages. 28,250.81 posted 10/19/2023 by journal reference 4095 plus 50,651.98 posted 05/17/2024 by journal reference 4218 equals 78,902.79 to the cent. The certified figure is accurate. What it certifies as harm reduction is the police salary line. Question 21 of the same report answers the procurement question with N slash A. Funds are transferred from Opioid grant to the operating budget annually.
non-conforming-spending · 3 documents · 09/20/2026The FY2025 report certifies a program named Mantua Police Department, recipient Mantua Township, category Harm Reduction and Overdose Prevention, funded at 38,129.01 and expended at 38,129.01.
The books show that figure is two journal reclasses onto Police Salary and Wages net of one reversing credit. 17,548.70 posted 08/21/2024 by journal reference 4275, less 8,262.64 reversed the same day by journal reference 4262, plus 28,842.95 posted 06/30/2025 by journal reference 4444 equals 38,129.01 to the cent. The police side of the ledger prints the matching credits of 9,286.06 and 28,842.95. The certified figure is accurate. What it certifies as harm reduction is the police salary line.
non-conforming-spending · 5 documents · 09/23/2026The adopted appropriation for the police salary and wage account range, read from the Final Total block of each yearly account print, was 2,914,000.00 in 2019, 3,004,391.00 in 2020, 3,050,000.00 in 2021, 3,100,000.00 in 2022, 3,300,000.00 in 2023, 3,450,000.00 in 2024, 3,450,000.00 in 2025 and 3,550,000.00 in 2026.
It rose in every year except 2025, when it held flat at the 2024 figure. Across the eight years it rose 636,000.00. The Transfers column prints three entries. 60,000.00 into the range in 2022, taking the modified appropriation to 3,160,000.00. 67,500.00 out in 2023, taking it to 3,232,500.00. 150,000.00 out in 2024, taking it to 3,300,000.00. Those two transfers out fall in the two years the first three reclasses were posted. Each is a budget transfer, and none of the three is described on the print as a reduction for the settlement money charged to the line. The Balance YTD printed for each of the eight years is positive, so the range closed inside its modified appropriation every year. The settlement money was charged inside a line the Township funded from its own adopted budget in every year of the period, before the money arrived and after.
funding-source-substitution · 8 documents · 09/23/2026The revenue account shows 182,422.68 of settlement cash received through 08/19/2026.
154,189.95 has been journaled to police salary. The difference of 28,232.73 is on hand. That figure equals the six receipts posted after 03/01/2026, the date the fifth entry carries. Every dollar received up to that date has been journaled to police salary. Eleven receipts totaling 52,279.45 landed between 08/31/2025 and 07/27/2026.
fund-balance · 2 documents · 09/23/2026Journal reference 4095 posted on 10/19/2023 moved 191,850.81 across seven grant accounts into Police Salary and Wages in one batch.
Safe and Secure at 92,500.00 and 60,000.00, Distracted Driving at 6,400.00, Drive Sober at 1,760.00 and 3,360.00, Straight to Treatment at 60.00, and National Opioid Settlement at 28,250.81 as sequence 8, less a Child Passenger Safety credit of 480.00 running the other way at sequence 6. Those net to the 191,850.81 posted to Police Salary and Wages at sequence 9. Only the 28,250.81 at sequence 8 is settlement money. The settlement fund was moved in the same entry, on the same day and to the same account as the six other grant accounts.
funding-source-substitution · 2 documents · 09/23/2026The FY2023 report names a program called Increase Police Department Staff, recipient Police Department, primary category Overdose Prevention.
The same report answers Unsure to the amount of funding for that program and N slash A to the date it was funded. The books show no hire specific posting against the settlement account in any year. Every posting is a reclass of the aggregate Police Salary and Wages account, which charges existing payroll rather than incremental staff. Reading the certified program as one that does not exist is an inference. It rests on the absence of any hire specific entry in the produced audit trails and on the aggregate credit account the journals actually use.
phantom-program · 3 documents · 09/23/2026Withdrawn on 2026-09-20.
The finding stated that calendar year 2025 police payroll would have exceeded its appropriation by 20,026.82 without the settlement credit. The account print does not support that.
Withdrawn. The 3,441,183.87 figure is the Expended YTD total of the whole printed police account range, not the appropriated salary line. Account 5-01-25-240-011-001 Police Salary and Wages prints Adopted 3,450,000.00, Modified 3,450,000.00, Expended YTD 3,181,177.83 and Balance YTD 268,822.17. Adding back the 28,842.95 settlement credit gives 3,210,020.78, which is 239,979.22 inside the appropriation. The line would not have over expended without the credit. The other four accounts in the printed range each print Adopted 0.00, so the withdrawn finding compared a five account expenditure total against one account's appropriation.
funding-source-substitution · 2 documents · 09/20/2026Patterns this jurisdiction appears in: Funding-source substitution · Year-end salary reclass · Zero certification
The ledger, as printed.
Account G-01-10-877-001, as printed from the jurisdiction's own accounting system. Classification follows the Exhibit E gates.
| Date | Check | PO | Payee and description | Amount | Class |
|---|---|---|---|---|---|
| 10/19/2023 | Police Salary & Wages · Reclass Opiod Settlement Grant to PD SW | 28,250.81 | Transfer out · Non-conforming | ||
| 05/17/2024 | Police Salary & Wages · Reclass Opioid Grant to PD S/W | 50,651.98 | Transfer out · Non-conforming | ||
| 06/30/2024 | Police Salary & Wages · Reclass to PD Salary and Wage | 17,548.70 | Transfer out · Non-conforming | ||
| 06/30/2024 | Police Salary & Wages (reversal) · reverse | -17,548.70 | Reversal · Non-conforming | ||
| 08/21/2024 | Police Salary & Wages (reversal) · reverse | -8,262.64 | Reversal · Non-conforming | ||
| 08/21/2024 | Police Salary & Wages · Reclass to PD Salary & wages | 17,548.70 | Transfer out · Non-conforming | ||
| 06/30/2025 | Police Salary & Wages · Reclass Opioid Funds to PD S/W | 28,842.95 | Transfer out · Non-conforming | ||
| 08/31/2025 | TEVA · Cash Receipt/Accrued Rev TEVA | 3,233.63 | Receipt | ||
| 08/31/2025 | CVS · Cash Receipt/Accrued Rev CVS | 5,951.94 | Receipt | ||
| 08/31/2025 | Settlement Fund · Cash Receipt/Accrued Rev Settlement Fund | 11,257.55 | Receipt | ||
| 08/31/2025 | Allerga · Cash Receipt/Accrued Rev Allerga | 3,366.97 | Receipt | ||
| 10/31/2025 | Walmart · Cash Receipt/Accrued Rev Walmart | 236.63 | Receipt | ||
| 03/01/2026 | Police Salary & Wages · Reclass Police S/W 2026 | 37,158.15 | Transfer out · Non-conforming | ||
| 04/30/2026 | March ACH Walgreens · Cash Receipt/Accrued Rev March ACH Walgreens | 2,739.96 | Receipt | ||
| 06/30/2026 | National Opioids Fed #000480 · Cash Receipt/Accrued Rev National Opioids Fed #000480 | 1,651.13 | Receipt | ||
| 07/27/2026 | Settlement Fund · Cash Receipt/Accrued Rev Settlement Fund | 11,257.55 | Receipt | ||
| 07/27/2026 | CVS · Cash Receipt/Accrued Rev CVS | 5,951.94 | Receipt | ||
| 07/27/2026 | TEVA · Cash Receipt/Accrued Rev TEVA | 3,265.17 | Receipt | ||
| 07/27/2026 | ALLERGA · Cash Receipt/Accrued Rev ALLERGA | 3,366.98 | 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 Mantua Township tell the State it spent the money on?
It certified 3 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
Mantua Township
Mantua Township has moved all 154,189.95 it has spent of its opioid settlement money onto police salary and wages, certified the moves to the State as harm reduction, and certified 0.00 spent for FY2026, the year its books date a 37,158.15 move.