Manalapan Township

Why this grade
  1. 01Reported its whole balance as one year's receipts166,020.09
  2. 02Counted 166,020.09 of receipts twice in FY2025166,020.09
  3. 03FY2025 report's received, spent and on hand do not add up166,020.09
RecordsRecords pending2 productions
Ledger coveragepartial · 02/27/2023 to 02/27/2023
Reports filedFY2023 · FY2024 · FY2025 · FY2026
Composite score97AGrade A · provisional
Provisional. The ledger this grade reads is partial.
ComponentWeightScore
Reporting integrity50 %100 / 100
Spending conformity40 %100 / 100
Transparency10 %70 / 100
Weighted, before caps97
Grade after capsA
In one page

What the reports say,
and what the books show.

Manalapan Township has received $274,695.52 in opioid settlement funds and no ledger spending is published yet.

Certified0.00
Certified FY2023 · Community Alliance+ 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$274,695.52Cumulative 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 booksNo figure publishedClassified against the Exhibit E gates.Account 3-01-17-119-001
Nothing is unreported to date. Every payment in the account falls inside a filed report year.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. The only outgoing entry in the record is the 46,393.38 move of 02/27/2023 from the trust account to the settlement reserve, which is a transfer between Township settlement accounts and not spending. Report and books agree.
Certified0.00Community Alliance
The books0.00paid in window
Difference0.00no difference
The filed report
NJ DHS Opioid Settlement Funding Report · FY2023 · NJ123
Program name
Community Alliance
Recipient
Manalapan Township Community Alliance
Amount expended
$0.00
Received to date
$55,435.50
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. No payment leaves the trust account or the reserve in that window in the record. Report and books agree.
Certified0.00expended
The books0.00paid in window
Difference0.00no difference
The filed report
NJ DHS Opioid Settlement Funding Report · FY2024 · NJ123
Programs listed
none
Amount expended
$0.00
Unspent on hand
$166,020.09
Received to date
$166,020.09
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. No payment leaves the trust account or the reserve in that window in the record. Report and books agree.
Certified0.00expended
The books0.00paid in window
Difference0.00no difference
The filed report
NJ DHS Opioid Settlement Funding Report · FY2025 · NJ123
Programs listed
none
Amount expended
$0.00
Unspent on hand
$230,792.22
Received to date
$396,812.31
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. The produced prints run to 05/28/2026 and show no payment in the window. No expenditure report on the reserve was produced, and June 2026 is not in the print.
Certified0.00expended
The books0.00paid in window
Difference0.00no difference
The filed report
NJ DHS Opioid Settlement Funding Report · FY2026 · NJ123
Programs listed
none
Amount expended
$0.00
Unspent on hand
$274,695.52
Received to date
$274,695.52
Fig. 4 · NJ DHS Opioid Settlement Funding Report · highlight added · open document
Findings

3 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 FY2025 report certifies 230,792.22 received between 7/1/2024 and 6/30/2025 (p1, question 1).

The Township's Reserve for Opioid Settlement Funds prints eight receipts in that period. Six arrived from 08/06/2024 to 10/16/2024 and total 44,530.24 (2024 revenue audit trail). Two arrived on 04/22/2025 for 4,313.02 and on 06/23/2025 for 15,928.87 (2025 revenue audit trail). Together they are 64,772.13. The certified figure is 166,020.09 higher. 166,020.09 is the cumulative figure the FY2024 report certifies at question 3. The certified 230,792.22 is every receipt since 2022, the balance the same report certifies as on hand at question 9. The report gives the balance as the year's receipts.

misreported-receipts · 4 documents · 10/03/2026
Verified166,020.09per the books
02

The FY2025 report certifies 396,812.31 received since the distribution began in 2022 (p1, question 3).

That is the FY2024 report's cumulative figure, 166,020.09, plus the FY2025 question 1 figure, 230,792.22, which already includes the 166,020.09. The Township's prints record 55,435.50 received in FY2023, the four trust account reimbursements of 46,393.38 and a 9,042.12 receipt on 06/20/2023. They record 110,584.59 received in FY2024 and 64,772.13 in FY2025. That is 230,792.22 through 06/30/2025. The FY2023 and FY2024 reports certify the first two figures to the cent. The certified cumulative figure is 166,020.09 higher than the receipts. The same report certifies 230,792.22 on hand after 0.00 spent (question 9), the true cumulative figure.

misreported-receipts · 7 documents · 10/03/2026
Verified166,020.09per the books
03

The FY2025 report certifies 396,812.31 received since the distribution began in 2022 (p1, question 3).

It certifies 0.00 expended, 0.00 encumbered and 0.00 of administrative expenses for 7/1/2024 to 6/30/2025 (p1, questions 6, 7 and 8). The FY2024 report certifies 0.00 expended and 0.00 encumbered, and the FY2023 report certifies 0.00 expended. With nothing ever spent, the funds on hand equal everything received. The same FY2025 report certifies 230,792.22 on hand (p1, question 9). The two figures differ by 166,020.09 on one page of one report. The Township's prints record 230,792.22 received through 06/30/2025 and no payment out of the settlement money. The on hand figure matches the books. The received figure does not.

self-contradiction · 5 documents · 10/04/2026
Verified166,020.09per the books
How the money was spent

The ledger, as printed.

Account 3-01-17-119-001, as printed from the jurisdiction's own accounting system. Classification follows the Exhibit E gates.

Every published line of account 3-01-17-119-001
DateCheckPOPayee and descriptionAmountClass
02/27/2023385423-00647MANALAPAN CURRENT FUND · OPIOID SETTLEMENT $ TO RESERVE13,242.51Journal · Transfer
02/27/2023385423-00647MANALAPAN CURRENT FUND · OPIOID SETTLEMENT $ TO RESERVE13,849.79Journal · Transfer
02/27/2023385423-00647MANALAPAN CURRENT FUND · OPIOID SETTLEMENT $ TO RESERVE16,522.29Journal · Transfer
02/27/2023385423-00647MANALAPAN CURRENT FUND · OPIOID SETTLEMENT $ TO RESERVE2,778.79Journal · Transfer
Total paid0.00
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.

Vendors

No payee is published for this jurisdiction yet.

Documents · 9
ledgerBudget Transaction Audit Trail, account T-03-56-802-000-809, Community Alliance, 01/01/2022 to 12/31/2026, printed 05/28/202605/28/2026Open
ledgerRevenue Transaction Audit Trail, account 3-01-17-119-001, Reserve for Opioid Settlement Funds, 01/01/2023 to 12/31/2023, printed 05/28/202605/28/2026Open
ledgerRevenue Transaction Audit Trail, account 4-01-17-119-001, Reserve for Opioid Settlement Funds, 01/01/2024 to 12/31/2024, printed 05/28/202605/28/2026Open
ledgerRevenue Transaction Audit Trail, account 5-01-17-119-001, Reserve for Opioid Settlement Funds, 01/01/2025 to 12/31/2025, printed 05/28/202605/28/2026Open
ledgerRevenue Transaction Audit Trail, account 6-01-17-119-001, Reserve for Opioid Settlement Funds, 01/01/2026 to 05/28/2026, printed 05/28/202605/28/2026Open
dhs reportNJ DHS 2023 Opioid Abatement Report, FY2023, Manalapan Township, State ID NJ123Open
dhs reportNJ DHS Opioid Settlement Funding Report, FY2024, Manalapan Township, State ID NJ123Open
dhs reportNJ DHS Opioid Settlement Funding Report, FY2025, Manalapan Township, State ID NJ123Open
dhs reportNJ DHS Opioid Settlement Funding Report, FY2026, Manalapan Township, State ID NJ123Open

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
Records pending
Correction from Manalapan 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 Manalapan 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. ReportManalapan Township10/03/2026

    Manalapan Township

    Manalapan Township has spent none of its opioid settlement money, and its FY2025 report gave the State its whole balance as one year's receipts, counted 166,020.09 of receipts twice and does not add up.

All articles