Holmdel Township

Composite score76CGrade C · provisional
Provisional. The ledger this grade reads is partial.
ComponentWeightScore
Reporting integrity50 %100 / 100
Spending conformity40 %50 / 100
Transparency10 %60 / 100
Weighted, before caps76
Grade after capsC
In one page

What the reports say,
and what the books show.

Holmdel Township has received $428,026.73 in opioid settlement funds and spent $449.00 of it.

Certified0.00
Certified FY2023 · National Night Out+ 0.00
Certified+ 0.00
Certified+ 0.00
Certified+ 0.00
Certified to the State0.00
Both totals are summed from the published rows, in whole cents.
The account

The money, four ways.

Four figures describe the same settlement money. Each one comes from a different document.

1 · Received$428,026.73Cumulative receipts as certified to the Department of Human Services.DHS annual reports
2 · AuthorizedNo figure publishedBudget insertions and appropriations recorded against the account.Governing body resolutions
3 · Certified expendedNo figure publishedWhat the jurisdiction told the State it spent, by program.DHS annual reports
4 · Spent, per the books$449.00Classified against the Exhibit E gates.Account G-02-41-799-100-350
Unreported to date: $449.00. It enters the grade when the report lands.Red marks a certified against books conflict.
Reconciliation

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.

FY202307/2022 to 06/2023
filed
MatchNo matchThe FY2023 report certifies 0.00 expended as of 06/30/2023 (p1). The audit trail for the four opioid accounts shows no payment from 01/01/2020 onward. Report and books agree.
Certified0.00National Night Out
The books0.00paid in window
Difference0.00no difference
The filed report
NJ DHS Opioid Settlement Funding Report · FY2023 · NJ95
Program name
National Night Out
Recipient
Holmdel Township Police Department
Amount expended
$0.00
Received to date
$44,522.78
Fig. 1 · NJ DHS Opioid Settlement Funding Report · highlight added · open document
FY202407/2023 to 06/2024
filed
MatchConsistent, no programsThe FY2024 report certifies 0.00 expended between 07/01/2023 and 06/30/2024 (p1). The books show no payment in that window. The same report certifies 109,823.04 encumbered while the accounts carried no order of any kind.
Certified0.00expended
The books0.00paid in window
Difference0.00no difference
The filed report
NJ DHS Opioid Settlement Funding Report · FY2024 · NJ95
Programs listed
none
Amount expended
$0.00
Unspent on hand
$154,345.82
Received to date
$154,345.82
Fig. 2 · NJ DHS Opioid Settlement Funding Report · highlight added · open document
FY202507/2024 to 06/2025
filed
MatchConsistent, no programsThe FY2025 report certifies 0.00 expended between 07/01/2024 and 06/30/2025 (p1). The books show no payment in that window. The same report certifies 51,084.27 encumbered while the accounts carried no order of any kind.
Certified0.00expended
The books0.00paid in window
Difference0.00no difference
The filed report
NJ DHS Opioid Settlement Funding Report · FY2025 · NJ95
Programs listed
none
Amount expended
$0.00
Unspent on hand
$205,430.09
Received to date
$205,430.09
Fig. 3 · NJ DHS Opioid Settlement Funding Report · highlight added · open document
FY202607/2025 to 06/2026
filed
MatchConsistent, no programsThe FY2026 report certifies 0.00 expended between 07/01/2025 and 06/30/2026 (p1). The books show no payment in that window. Two orders totaling 3,449.00 were open at 06/30/2026, purchase order 26-00273 for 449.00, paid by check 19385 on 08/24/2026, and purchase order 26-01660 for 3,000.00.
Certified0.00expended
The books0.00paid in window
Difference0.00no difference
The filed report
NJ DHS Opioid Settlement Funding Report · FY2026 · NJ95
Programs listed
none
Amount expended
$0.00
Unspent on hand
$205,430.09
Received to date
$428,026.73
Fig. 4 · NJ DHS Opioid Settlement Funding Report · highlight added · open document
FY202707/2026 to 06/2027
MatchPending
CertifiedPendingreport due 09/01/2027
The books449.00paid in window
Difference449.00paid so far, not yet due
The filed report
No facsimileThe FY2027 report is due 09/01/2027.
Findings

5 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.

01

The FY2024 report certifies 109,823.04 appropriated or encumbered but not yet spent in the period 7/1/2023 to 6/30/2024 (p1).

That is the same report's figure for funds received in the period, 109,823.04, to the cent. The FY2025 report certifies 51,084.27 encumbered in the period 7/1/2024 to 6/30/2025 (p1), again the same report's receipts figure to the cent. Both reports certify 0.00 expended and list no program. The Township's Budget Transaction Audit Trail for the four opioid accounts, G-02-41-799-100-350 to G-02-41-799-100-353, runs 01/01/2020 to 12/31/2026 and was printed 06/01/2026. A second print, run 01/01/2024 to 06/30/2026 with accounts of zero activity included, was printed 08/31/2026. Both show no purchase order, contract or other commitment on any of the accounts before 02/03/2026. The accounts carry balances of 10,635.67, 11,123.40, 100,065.24 and 42,278.30. Neither certified figure equals any of them or any combination of them. Each figure is a year of money received, not money committed. Each report also states that all money received since 2022, 154,345.82 and 205,430.09, is unspent or uncommitted on hand. The reports say the same in words. The FY2024 report answers "We haven't spent anything yet" (p1) and "At the current time, we do not have any immediate plans to use the funds" (p2). The FY2025 report answers "We did not spend any funds yet" (p1) and "We have yet to use opioid funds" (p2).

fake-encumbrance · 4 documents · 10/04/2026
Verified160,907.31per the books
02

The FY2026 report certifies 0.00 appropriated or encumbered but not yet spent in the period 7/1/2025 to 6/30/2026 (p2).

It answers No to funding any program (p3). The audit trail run to 06/30/2026 shows two orders open on that date. Purchase order 26-00273 to JCM Associates LLC, PD St. Benedict LEAD Program, 449.00, was encumbered on 02/03/2026 on account G-02-41-799-100-351. The JCM Associates vendor report shows check 19385 paid it on 08/24/2026. Purchase order 26-01660 to Dialed Action Agency LLC, BMX Show/Harvest Festival D&A, 3,000.00, was encumbered on 06/26/2026 on account G-02-41-799-100-350. The two orders total 3,449.00. The FY2024 and FY2025 reports certified 109,823.04 and 51,084.27 encumbered when no order existed. The FY2026 report certifies nothing encumbered in the first year orders exist. No listed use covers the 3,000.00 stunt show.

misreported-encumbrance · 3 documents · 10/04/2026
Verified3,449.00per the books
03

The FY2026 report certifies 222,596.64 received in the period 7/1/2025 to 6/30/2026 and 428,026.73 received since 2022 (p1).

It certifies 0.00 spent, 0.00 encumbered and 0.00 in administrative expenses (pp1 to 2). By its own figures every dollar received, 428,026.73, is unspent. It certifies 205,430.09 unspent and uncommitted on hand (p2). That is the FY2025 report's unspent figure and its total received since 2022, 205,430.09, to the cent (FY2025 p1). The FY2026 figure leaves out exactly the 222,596.64 received in the year. The only payment the Township has made from the fund, 449.00 on 08/24/2026, does not account for the difference.

unspent-misstated · 3 documents · 10/03/2026
Verified222,596.64per the books
04

The FY2023 report lists one program, National Night Out, with the Holmdel Township Police Department as recipient (p2).

It describes an annual August event at which the town interacts with the Police Department through demonstrations, expos and games. It gives 08/01/2019 as both the date funded and the launch date, and N/A as the amount of funding. It says funds are disbursed annually. The key performance indicator is how many giveaways were given out. The rationale is that it is a yearly event the town puts on, and the primary category is Overdose Prevention (pp2 to 3). The report answers No when asked about other programs funded or operated with opioid abatement funds (p3). The event began three years before the settlement distribution the State's later reports date to 2022. The same report certifies 0.00 expended as of 06/30/2023 (p1). The audit trail shows no payment from any of the four opioid accounts from 01/01/2020 to 06/30/2026, and no order of any kind before 02/03/2026. No record produced shows a settlement dollar going to the event.

false-characterization · 3 documents · 10/04/2026
VerifiedNo figure publishedper the books
05

The FY2023 report asks whether the Township has a strategic plan.

It answers "No, but plan to develop one in the future" (p1). Asked for its overall rationale for using the funds, the same report answers "A strategic plan using the funds to help organizations in town. Ex) Police & EMS" (p2). The FY2024, FY2025 and FY2026 reports each answer that the Township has no strategic plan (FY2024 p2, FY2025 p2, FY2026 p3). No strategic plan appears in any record produced. Both FY2023 answers cannot be true.

self-contradiction · 4 documents · 10/04/2026
VerifiedNo figure publishedper the books

Patterns this jurisdiction appears in: Fake encumbrances

How the money was spent

The ledger, as printed.

Account G-02-41-799-100-350, as printed from the jurisdiction's own accounting system. Classification follows the Exhibit E gates.

Every published line of account G-02-41-799-100-350
DateCheckPOPayee and descriptionAmountClass
06/26/2026open26-01660DIALED ACTION AGENCY LLC · BMX Show/Harvest Festival D&A3,000.00Open encumbrance · Non-conforming
08/24/20261938526-00273JCM ASSOCIATES LLC · PD St. Benedict LEAD Program449.00Paid · Unverified
Total paid449.00
Conforming abatement spending0.00
Vendors

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 $449.00, the largest payee total. Solid is the opioid account. Hatched is every other fund.

JCM ASSOCIATES449.00 449.00 from the opioid account
Documents · 7
ledgerBudget Transaction Audit Trail, accounts G-02-41-799-100-350 to G-02-41-799-100-353, National Opioid Settlement, 01/01/2024 to 06/30/2026, accounts with zero activity included, printed 08/31/202608/31/2026Open
vendor historyDetail Vendor Activity Report, JCM Associates LLC, all funds, 01/01/2018 to 08/30/2026, printed 08/31/202608/31/2026Open
ledgerBudget Transaction Audit Trail, accounts G-02-41-799-100-350 to G-02-41-799-100-353, National Opioid Settlement, 01/01/2020 to 12/31/2026, printed 06/01/202606/01/2026Open
dhs reportNJ DHS 2023 Opioid Abatement Report, FY2023, Holmdel Township, State ID NJ95Open
dhs reportNJ DHS Opioid Settlement Funding Report, FY2024, Holmdel Township, State ID NJ95Open
dhs reportNJ DHS Opioid Settlement Funding Report, FY2025, Holmdel Township, State ID NJ95Open
dhs reportNJ DHS Opioid Settlement Funding Report, FY2026, Holmdel Township, State ID NJ95Open

All documents are public records produced by the jurisdiction. Titles are the documents' own.

Records and timeline
Timeline

No dated event is published for this jurisdiction yet.

05/28/2026Records produced
05/28/2026Records produced
Records produced in part
Correction from Holmdel Township

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

Can 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 Holmdel Township tell the State it spent the money on?

It certified 1 program 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

  1. ReportHolmdel Township10/03/2026

    Holmdel Township

    Holmdel Township spent nothing from its opioid settlement fund through 06/30/2026, yet told the State in two years that a full year of deposits was encumbered, and in FY2026 reported nothing encumbered once orders existed.

All articles