County · County government · 9 municipalities · 10 jurisdictions in total

Mercer County

10 jurisdictions in Mercer County receive opioid settlement funds. They are the county government and 9 municipalities. Complete ledgers have been produced for 2 of them. 4 jurisdictions are graded F for certifying spending that does not exist in the books.

Complete ledgers · 2 of 10Records refused · 0Graded F · 4

Grade board · 10 jurisdictionsMercer County · provisional

East Windsor Township · provisional Ewing Township · provisional Hamilton Township · provisional Hopewell Township Lawrence Township Princeton · provisional Robbinsville Township · provisional Trenton · provisional West Windsor Township

A
B
C
D
F
Not yet graded
Records refused

County wide · county government and 9 municipalities · 2 of 10 with complete ledgers

Received$8,417,920.97Cumulative, as each jurisdiction last certified to the State

Spent, verified$1,042,450.59Summed from the ledger rows published here

Non-conforming$85,352.26Classified against the Exhibit E gates

Misreported to the State$257,603.11Certified figures the books do not support

Every figure is summed over the county government and 9 municipalities, from the published rows, in whole cents. A jurisdiction with no ledger adds nothing to spent.

The county government

Mercer County is a recipient in its own right. Its reports and its books are compared here the same way a municipality's are.

Received$3,789,273.31Cumulative, as last certified to the State

Paid$171,850.22Summed from the county ledger

Misreported to the State$115,838.92Certified figures the county books do not support

Grade D · provisional · rubric v5Grade D · provisional

Reporting integrity · weight 50: 88.14 / 100
Spending conformity · weight 40: 36.44 / 100
Transparency · weight 10: 100 / 100
Weighted score: 68.65 · D

How grades work

9 municipalities

Graded jurisdictions first, sorted by dollars misreported to the State. The full column set lives in the statewide rankings.

Graded municipalities in Mercer County, sorted by dollars misreported to the State, largest first
Grade	Municipality and patterns	Spent, verified	Misreported to State
DGrade D	Trenton Zero certification	600,733.37	Certified against books conflict137,514.99
FGrade F	Hamilton Township Funding-source substitution	85,866.97	Certified against books conflict2,125.00
FGrade F	Princeton	54,336.70	Certified against books conflict2,124.00
BGrade B	Hopewell Township Fake encumbrances	50,312.36	Certified against books conflict0.20
AGrade A	East Windsor Township	No figure published	No figure published
FGrade F	Ewing Township Funding-source substitution	37,332.77	No figure published
FGrade F	Lawrence Township Fake encumbrances	25,818.20	No figure published
AGrade A	Robbinsville Township	16,200.00	No figure published

Not yet graded · 1

West Windsor Township No spending reported

What recurs here

Each family below groups the jurisdictions in this county carrying a finding of the same shape. Counts are sized by how far the family reaches.

Funding-source substitution

Work previously paid from another fund moved onto the opioid account.

FFFindings

Fake encumbrances

An encumbrance certified to the State with no open commitment in the books.

BFFindings

Zero certification

A report year certified at zero expended while the books show payments.

DFindings

Findings in Mercer County

The FY2025 report created the Harm Reduction program for overdose response, a free kit of naloxone, fentanyl test strips and sharps containers, with primary category Harm Reduction and Overdose Prevention (pp3 to 4). The FY2026 report updates that program and certifies 7,872.50 spent between 07/01/2025 and 06/30/2026 (p6). The update says defibrillators were distributed to community organizations whose staff were taught to use them, and its indicator is distribution and education of defibrillators (pp6 to 7). The spending account shows purchase order 47301 to Lifesavers, Inc. for Defibtech Lifeline AEDs, encumbered at 4,015.00 on 09/08/2025, increased by 2,007.50 on 01/15/2026 and paid 6,022.50 by check 57813 on 01/26/2026 (2025 print p2, 2026 print p1). The AEDs are 6,022.50 of the 7,872.50 certified. No naloxone, test strip or other overdose supply was bought in the year. Defibrillators treat cardiac arrest. No overdose program using this equipment is documented, and defibrillators are not among the uses Exhibit E lists.

4 documents · 10/04/2026

The FY2026 report certifies 66,577.04 of settlement money received since the distribution began in 2022, 0.00 received and 0.00 of interest in the period 07/01/2025 to 06/30/2026, and 0.00 spent (p1). It certifies 0.00 appropriated or encumbered and 67,467.46 of unspent and uncommitted funds currently on hand (p2). The FY2023, FY2024 and FY2025 reports each certify 0.00 spent. On the report's own figures the Township cannot hold more than 66,577.04. It certifies 890.42 more. The FY2025 report certified 66,577.04 on hand, so the certified balance rose 890.42 in a year the report says brought in nothing. The Township's receipts listing totals 67,467.46, the on-hand figure to the cent. It includes a receipt of 890.42 on 05/15/2023, check 20461, source GENERAL TRUST, deposited to account 3-02-40-001-001. The received figure leaves that receipt out and the on-hand figure counts it.

3 documents · 10/04/2026

The FY2026 report certifies 54,347.11 of unspent and uncommitted funds the Township currently has on hand (p2, question 9). The same report certifies 71,497.78 received since 2022, 16,200.00 spent and 0.00 appropriated or encumbered (pp1 to 2, questions 3, 6 and 7). On the report's own figures 55,297.78 remains. The settlement reserve, general ledger account 6-01-302-60-007-000, closed 06/30/2026 at 55,297.68 after three receipts that day: 11,275.21 of settlement money, 0.99 of interest and 361.06 of interest for 07/01/2024 to 06/30/2025. The certified figure is 950.57 below the reserve. That is the interest in the reserve: 588.52 in its 03/01/2026 opening balance of 59,860.42, plus 0.99 and 361.06. The certified figure equals the FY2025 report's 59,271.90 on hand plus the 11,275.21 received less the 16,200.00 spent, to the cent. It leaves out every dollar of interest the Township booked.

3 documents · 10/03/2026

The FY2024 report certifies 0.00 expended and 0.00 encumbered between 07/01/2023 and 06/30/2024 (p1) and answers No to funding any program with settlement money (p3). Its Q8a says the Police Department ran the opioid mapping and response team on grant funding in FY24 and would start using settlement funds in FY25. The account G-SS-24-50-101B-299, OPIOID SETTLEMENTS POLICE DEPT., 23, under the control NJDO HUMAN SERVICES OPIOID, POLICE, CY23, paid 137,514.99 in that window on seven lines, from check 283823 on 01/24/2024 to check 287610 on 06/14/2024. That is 131,163.73 to Recovery Advocates of America for the Opioid Response Team, 5,000.00 to NYU Wagner and 1,351.26 to Trenton Joe's for police uniforms and polos. The account's only money then was its 500,000.00 appropriation. The three CY23 settlement appropriations, 500,000.00 Police, 400,000.00 Health and Human Services and 102,122.16 Recreation, total 1,002,122.16, the settlement money the FY2023 report says the City received by 06/30/2023. The City's strategic plan says the team would use 240,000 of Opioid Settlement Funds. The FY2025 report then counts as settlement spending 116,161.51 paid from the same 500,000.00 between 08/09/2024 and 02/05/2025, before any transfer reached the account. A report of no spending and seven payments from the settlement account cannot both be true.

5 documents · 10/04/2026

The FY2026 report certifies 10,418.20 spent between 07/01/2025 and 06/30/2026 (p1, question 6). Its one program, LEAD, certifies the same 10,418.20 spent in the current reporting year and dates the funding 7/2/2025 (p5). At question 12 (p2) the same report says "None was spent during this period. Funds have been spent in August 2026 and will be reported in the next reporting period." The Township's books show the money left on 07/02/2025. Check 3628 paid JCM Associates purchase order 25-01500, 7,279.34 on account G-02-41-210-299 and 3,138.86 on G-02-41-232-299, 10,418.20 in all. The report cannot say both that 10,418.20 was spent in the year and that none was.

3 documents · 10/04/2026

The FY2026 report certifies 0.00 of unspent or uncommitted settlement money on hand (p2). The same report certifies 3,789,273.31 received since 2022 (p1), 244,127.66 spent in the year (p1) and 698,204.20 appropriated or encumbered but not yet spent (p2). The FY2025 report certifies 10,600.60 spent, and the FY2023 and FY2024 reports certify none. Received less everything certified as spent or committed leaves 2,836,340.85. The County's Budget Detail Inquiry for account G-900-22-9568-482-20-00 shows a balance of 1,399,678.33 on 06/08/2026, after every open purchase order and two held requisitions were deducted. The account had paid 128,288.74 in the year. Neither the report's own figures nor the County's books leave 0.00 on hand.

3 documents · 10/03/2026

Documents

ledger9 filesOpen

vendor history7 filesOpen

dhs report4 filesOpen

Municipal records9 municipalitiesOpen

Correction from Mercer County jurisdictions

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

Why does Mercer County appear twice, as a county and as its municipalities?

The county government and each municipality receive their own allocations and file their own reports. The county's grade covers its own books. The municipalities are graded separately and rolled up on this page.The rubric

Did the county pass any of its money down to the towns?

Where a county made subawards to municipalities, the payment appears in the county ledger as a transfer out and on the receiving town's page as money received. Both sides are shown from the documents.How we trace a transfer

Which Mercer County jurisdictions have not produced their records?

None has refused. Jurisdictions marked pending have a request inside the statutory window, and no letter grade is issued until the ledger is complete.Every town

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