Freehold
- 01Reported 13,830.00 paid after year end as FY2025 spending13,830.00
- 02Reported 6,393.70 spent in FY2026 when 17,500.00 was paid11,106.30
- 03Certified a 3,200.00 paid invoice as an open encumbrance3,200.00
- 04Reported 68,500.47 on hand when 102,841.17 was unspent34,340.70
What the reports say,
and what the books show.
Freehold has received $183,659.03 in opioid settlement funds and spent $21,176.30 of it. Its largest single year difference between the report and the books is $11,106.30.
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
- $34,338.95
filed
- Programs listed
- none
- Amount expended
- $0.00
- Unspent on hand
- $68,500.47
- Received to date
- $102,841.17
filed
- Program name
- High Focus
- Recipient
- American Day CD Center LLC
- Recipient category
- Community Based Organizations/Non-Governmental Organizations
- Amount expended
- $14,306.30
- Unspent on hand
- $125,455.54
- Received to date
- $142,963.59
filed
- Program name
- High Focus
- Amount expended
- $6,393.70
- Unspent on hand
- $162,480.98
- Received to date
- $183,659.03
8 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 FY2025 report certifies 14,306.30 expended in the reporting period 07/01/2024 to 06/30/2025 (p1, Q6).
Its one program, High Focus, recipient American Day CD Center LLC, is certified at 13,830.00 expended and 3,670.00 encumbered (p3). The two settlement accounts paid 3,676.30 in that period, the payroll charge PAY #21 by check 240021 for 476.30 on 11/15/2024 and Konscious Youth Development check 20369 for 3,200.00 on 06/16/2025. The first payment the Borough ever made to High Focus is check 20600, dated 08/11/2025, for 9,280.00 and 4,550.00 on purchase order 25-01121, March and April 2025 services. That is the certified 13,830.00, paid six weeks after the period closed. The certified 14,306.30 is the payroll charge plus that later check, to the cent. A payment made on 08/11/2025 is not spending in a period that ended 06/30/2025.
misreported-expenditure · 3 documents · 10/03/2026The FY2026 report certifies 6,393.70 spent between 07/01/2025 and 06/30/2026 (p1, Q6) and 0.00 encumbered (p2).
It reports the same 6,393.70 as the High Focus update and marks the program ended (p5). The account paid High Focus 17,500.00 in that period. Check 20600 on 08/11/2025 paid 9,280.00 and 4,550.00 on purchase order 25-01121. Check 21966 on 06/15/2026 paid 3,670.00 on purchase order 26-00561. The three lines draw contract 24-00010 to its full 17,500.00. No payment or set of payments on the account comes to 6,393.70. The figure equals the 20,700.00 the audit trail prints as Expended YTD on account G-02-24-900-015 at 09/02/2026, less the 14,306.30 the FY2025 report certified. The certified figure is 11,106.30 below what the account paid in the year. The same report certifies 162,480.98 on hand (p2, Q9). That is the 183,659.03 received (Q3) less the 21,176.30 the two accounts paid through 06/15/2026, less 1.75. The on-hand figure counts every payment the books show. The spent figures do not. Across the two reports the Borough certified 20,700.00 spent.
misreported-expenditure · 4 documents · 10/04/2026The FY2025 report certifies 3,200.00 appropriated or encumbered but not yet spent in the period 07/01/2024 to 06/30/2025 (p1, Q7).
The account paid Konscious Youth Development 3,200.00 for five month mindfulness training on purchase order 25-00660, check 20369, on 06/16/2025, inside the period. Nothing on that order was open at year end. What was open on 06/30/2025 was High Focus contract 24-00010, set up on 09/19/2024 at 17,500.00, with nothing yet drawn. The same report's program page certifies a different encumbrance, 3,670.00, for High Focus (p3). That figure is the contract less the 13,830.00 the report counted as spent, which had not been paid. Check 21966 paid the 3,670.00 on 06/15/2026. The Konscious training, paid in the period, appears nowhere in the report's program list.
fake-encumbrance · 3 documents · 10/03/2026The FY2024 report certifies 102,841.17 received since 2022, including 1.75 of interest (p1, Q2 and Q3).
It certifies 0.00 expended and 0.00 encumbered between 07/01/2023 and 06/30/2024 (Q6 and Q7), and no program funded (p2, Q16). It then certifies 68,500.47 of unspent and uncommitted funds on hand from any reporting year (p1, Q9). That is the year's receipts alone (Q1). The FY2023 report certifies 0.00 expended through 06/30/2023. The audit trail of the two settlement accounts runs from 01/01/2022 and shows no payment before 11/15/2024. Nothing had been spent or committed, so the whole 102,841.17 was on hand. The Q9 figure leaves out 34,340.70, the 34,338.95 received in FY2023 and the 1.75 of interest. The report's own Q3, Q6 and Q7 contradict its Q9.
unspent-misstated · 3 documents · 10/04/2026The FY2025 report certifies 142,963.59 received since 2022 (p1, Q3) and 125,455.54 of unspent and uncommitted funds on hand (Q9).
That figure is the 142,963.59 less the certified 14,306.30 expended, less the 3,200.00 encumbered, less 1.75. The two settlement accounts paid 3,676.30 between 07/01/2024 and 06/30/2025, payroll charge PAY #21 for 476.30 by check 240021 on 11/15/2024 and Konscious Youth Development check 20369 for 3,200.00 on 06/16/2025. On 06/30/2025 the Borough held 139,287.29 unspent. The certified figure subtracts 13,830.00 of High Focus invoices first paid by check 20600 on 08/11/2025, and the 1.75 of interest the FY2024 report counted as received. The books put it 13,831.75 too low. High Focus contract 24-00010 was open at 17,500.00 that day. Counting it as committed leaves 121,787.29. Neither reading of the books gives 125,455.54.
unspent-misstated · 4 documents · 10/04/2026The FY2025 report certifies 476.30 spent on program administrative expenses (p1, Q8) and describes it as Organizing Informative and Interactive Programs (Q8a).
The ledger shows one charge of that amount, PAY #21, purchase order 24P00021 line 39, check 240021 to the Borough of Freehold on 11/15/2024, account G-02-24-900-014. The Borough's labor distribution for the 11/15/2024 pay period assigns the 476.30 to cost center G09, OPIOID GRANT S/W, eight hours across three employees (p6). Two are paid in the same period from the Police Dept. salaries and police overtime lines. Their opioid hours are billed at 96.27 and 59.09 an hour, their own police overtime rates to the cent, 347.90 in all. The third is a police clerical employee billed at the clerical rate of 32.10 an hour, 128.40. The report does not say the administrative expense is police payroll. No timesheet, event record or program document in the produced records shows what the eight hours were spent on.
misreported-administration · 3 documents · 10/03/2026Contract 24-00010 with High Focus was set up on 09/19/2024 at 17,500.00 against account G-02-24-900-015.
Check 20600 on 08/11/2025 paid 9,280.00 and 4,550.00 for March and April 2025 addiction services. Check 21966 on 06/15/2026 paid 3,670.00 for October 2025 services. The three lines draw the contract to the cent. The FY2025 report describes the program as mental health and substance use disorder treatment, partial hospitalization and intensive outpatient care, with 36 encounters. The FY2026 update reports 16 encounters and marks the program ended. Treatment of opioid use disorder and co-occurring substance use disorders is a listed use.
conforming-spending · 4 documents · 10/03/2026The Borough's check registers for High Focus and for Konscious Youth Development run from 01/01/2018 to 12/31/2026.
High Focus was paid on two checks, 17,500.00 in all, and Konscious Youth Development on one, 3,200.00. Every one of those payments was charged to account G-02-24-900-015, the settlement account. Neither relationship predates the settlement money, so neither payment takes over a cost the Borough carried before. The police salaries line rose from 3,090,000.00 adopted in 2019 to 3,840,000.00 in 2026, and the 476.30 payroll charge is the only settlement charge for police payroll in the record. Both registers cover one disbursement account.
vendor-baseline · 4 documents · 10/03/2026Patterns this jurisdiction appears in: Fake encumbrances
The ledger, as printed.
Account G-02-24-900-014, as printed from the jurisdiction's own accounting system. Classification follows the Exhibit E gates.
| Date | Check | PO | Payee and description | Amount | Class |
|---|---|---|---|---|---|
| 11/15/2024 | 240021 | 24P00021 | BORO OF FREEHOLD · PAY #21 - 11/15/2024 | 476.30 | Paid · Unverified |
| 06/16/2025 | 20369 | 25-00660 | KONSCIOUS YOUTH DEVELOPMENT · 5 MONTH MINDFULNESS TRAINING | 3,200.00 | Paid · Unverified |
| 08/11/2025 | 20600 | 25-01121 | HIGH FOCUS · ADDICTION SERVICES-MAR/25 | 9,280.00 | Paid · Conforming |
| 08/11/2025 | 20600 | 25-01121 | HIGH FOCUS · ADDICTION SERVICES-APR/25 | 4,550.00 | Paid · Conforming |
| 06/15/2026 | 21966 | 26-00561 | HIGH FOCUS · ADDICTION SERVICES-OCT 2025 | 3,670.00 | Paid · Conforming |
| Total paid | 21,176.30 | ||||
| Conforming abatement spending | 17,500.00 |
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.
Full width is $476.30, the largest payee total. Solid is the opioid account. Hatched is every other fund.
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 Freehold tell the State it spent the money on?
It certified 2 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
Freehold Borough
Freehold Borough spent 21,176.30 of its opioid settlement money, mostly on addiction treatment, and filed FY2024, FY2025 and FY2026 reports whose spending, encumbrance and on-hand figures do not match its own books.