Neptune Township
- 01Training program includes 5,724.45 of wages already paid15,174.45
- 02Certified 40,828.15 of EMS equipment as harm reduction40,828.15
- 03Reported an August 2024 journal as FY2024 spending8,242.80
- 04Certified encumbrances that are receipts less spending298,878.87
What the reports say,
and what the books show.
Neptune Township has received $510,539.33 in opioid settlement funds and spent $92,528.96 of it. Its largest single year difference between the report and the books is $8,342.80.
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
- $103,030.42
filed
- Program name
- EMS Substance Abuse Outreach
- Recipient
- Neptune Township EMS Department
- Recipient category
- County or Municipality (including Departments and Municipal Alliances),First Responders, Law Enforcement, and Emergency Services
- Amount expended
- $8,242.80
- Unspent on hand
- $300,316.23
- Received to date
- $308,559.03
filed
- Program name
- EMS Substance Abuse Outreach
- Programs listed
- 2
- Amount expended
- $18,790.12
- Unspent on hand
- $401,909.29
- Received to date
- $428,942.21
filed
- Program name
- EMS equipment
- Recipient
- EMS First Responders
- Recipient category
- First Responders, Law Enforcement, and Emergency Services
- Programs listed
- 4
- Amount expended
- $63,512.87
- Unspent on hand
- $419,594.54
- Received to date
- $510,539.33
11 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 a new program named Training for First Responders at 15,174.45 expended, recipient Neptune Township EMS Department and Police Department, primary category Primary Prevention, Education, and Training.
It says the funds paid for 30 attendees to train on practical strategies for addressing opioid use disorder. The books make the figure from five charges. Two are ZSchool at Seton Hall University course fees, 4,500.00 paid 11/25/2024 on purchase order 39263 and 4,950.00 paid 04/07/2025 on purchase order 40290. The other three are payroll journals, GJ 326 for 1,244.80, GJ 327 for 2,952.70 and GJ 328 for 1,526.95, a total of 5,724.45. Their descriptions read Adjust payroll for 5 Minutes to Help class and Adjust payroll for Operational Readiness class. Each is dated 06/30/2025, the last day of the reporting year, and each was entered on 07/23/2025, after the year closed. Their credit legs relieve the Township's current fund salary and wage lines, among them 2,291.94 of police full time salary on 01-201-25-240-011. More than a third of the certified training program is wages the Township had already paid from its own budget.
supplantation · 3 documents · 09/26/2026The FY2026 report certifies a new program named EMS equipment at 40,828.15 funded and spent, recipient EMS First Responders, on pages 4 to 7.
Its primary category is Harm Reduction and Overdose Prevention and its Schedule B strategy is First Responders. It describes supplies such as narcan, a ventilation device, a wellness app for responders and handheld oximeters, and reports 5 individuals served. The books make the figure to the cent from eleven charges. V. E. Ralph and Son was paid 2,470.00 for an EOLife ventilation training device on purchase order 40599 by check 31132 on 09/08/2025, 11,725.00 for an MDPRO handheld capnograph and oximeter and 655.00 for a sampling line on purchase order 41481 by check 31170 on 11/24/2025, and 15,745.00 for an EOLife ventilation device, clinical unit, on purchase order 41520 by check 31186 on 12/22/2025. That is 30,595.00 of EMS clinical equipment. The Cordico wellness app is in the block twice at 3,999.00. The 2025 renewal was paid from the Township's EMS contractual services line on 06/09/2025 and moved to the settlement account by journal DJ 2547 on 07/22/2025. The 2026 renewal was paid by check 31240 on 06/22/2026. The rest is 1,727.20 of naloxone syringes on purchase orders 41358 and 42204, a 159.20 nasal atomizer, a 135.00 rescue mask and a 213.75 pouch. The block files ventilation and capnography devices under harm reduction. They are not among the uses Exhibit E lists, and no overdose program using this equipment is documented. The wellness app replaced a subscription the Township had paid from its own budget for three years.
program-misclassification · 3 documents · 10/03/2026The FY2024 report certifies 8,242.80 expended between 07/01/2023 and 06/30/2024, all of it for a program named EMS Substance Abuse Outreach, funded and launched 03/15/2024, primary category Treatment.
The settlement account shows no charge of any kind in that period. Its first charge is journal GJ 378, Transfer Funds for D Shotwell Payroll, for 8,242.80. The journal is dated 08/28/2024 and its time of entry is 08/28/2024, two months after the reporting year closed. Its credit leg relieves the current fund EMS part time wage line 01-201-25-253-012. The Township's pay summary for the same employee lists 19 pay dates from 07/15/2024 to 06/30/2025 with 5,540.99 of gross pay. No record produced shows which pay periods the 8,242.80 covers. The report says the program launched 03/15/2024. If the journal paid for work done before 06/30/2024, the report dated the cost to the year the work was done.
misreported-expenditure · 3 documents · 09/26/2026Each report's encumbered figure is that year's receipts less that year's spending.
FY2024 certifies 197,285.81 appropriated or encumbered but not yet spent. That is the 205,528.61 received in the year less the 8,242.80 certified expended. FY2025 certifies 101,593.06, which is the 120,383.18 received less the 18,790.12 certified expended. The account shows no open purchase order on 06/30/2024. On 06/30/2025 the only open order was purchase order 40599 to V. E. Ralph and Son for 2,470.00, encumbered 05/15/2025 and paid 09/08/2025. The FY2024 report itself says the Township encumbered the 197,285.81 into unappropriated funds and calls it a reserve account until another program is chosen. The two certified encumbrances total 298,878.87. No commitment in the books backs the FY2024 figure. Purchase order 40599 backs 2,470.00 of the FY2025 figure, which leaves 99,123.06 of it and 296,408.87 of the two figures with no open order behind them.
fake-encumbrance · 3 documents · 09/26/2026Four journals moved wages for class time off the Township's current fund salary and wage lines and onto the settlement account.
Each is dated 06/30, the last day of a reporting year, and each was entered weeks later. GJ 326, GJ 327 and GJ 328 are dated 06/30/2025, entered 07/23/2025, and total 5,724.45. GJ 279 is dated 06/30/2026, entered 08/21/2026, for 2,306.28. Together they total 8,030.73. Their credit legs relieve police full time salary 01-201-25-240-011 by 2,291.94 in 2025 and 1,596.16 in 2026, and the EMS full time and part time lines 01-201-25-253-011 and 01-201-25-253-012 by the rest. The same credits print on the Township's own activity reports for those lines. Each line had an adopted budget and had already paid the wages. No journal carries an approver or any record behind its one line description.
supplantation · 2 documents · 09/25/2026The FY2025 report updates the EMS Substance Abuse Outreach program at 3,615.67 expended in the period.
It reports 31 participants served, 10 services or encounters and 4 referrals to treatment. The books make the figure from fifteen Record Payroll journals dated 11/15/2024 to 06/30/2025, totaling 3,358.72, and fringe journal GJ 329 for 256.95. Each of the fifteen equals, to the cent, the gross pay for the same period on the Township's pay summary for one EMS employee. The certified update is that employee's pay plus fringe. No time record in the production shows what work the hours paid for.
payroll-program · 3 documents · 09/25/2026The Township paid Lexipol 3,999.00 for a Cordico wellness app subscription from its EMS contractual services line 01-201-25-253-029 on 08/14/2023, 05/20/2024 and 06/09/2025.
On 07/22/2025 disbursements journal DJ 2547 reversed the 06/09/2025 charge off that line, with the note Adjustment to Paid Line, and charged the same 3,999.00 to the settlement account. The 2026 renewal, 3,999.00 on purchase order 42687, was paid from the settlement account by check 31240 on 06/22/2026. Same vendor, same product, same price. The settlement money took over a cost the Township had carried in its own budget for three years. Both charges fall in the FY2026 reporting year.
supplantation · 2 documents · 09/25/2026Between 09/08/2025 and 12/22/2025 the settlement account paid V.
E. Ralph and Son 30,595.00 for EMS equipment. An EOLife ventilation training device cost 2,470.00 on purchase order 40599. An MDPRO handheld capnograph and oximeter cost 11,725.00 and a sampling line 655.00 on purchase order 41481. An EOLife ventilation device, clinical unit, cost 15,745.00 on purchase order 41520. The vendor paid detail shows the Township buying EMS supplies from V. E. Ralph and Son on its current fund lines since 2018. No overdose program using this equipment is documented, and EMS medical equipment is not among the uses Exhibit E lists. The payments fall in the FY2026 reporting year.
non-conforming-spending · 2 documents · 09/25/2026Between 07/01/2025 and 06/30/2026 the settlement account was charged 63,412.90.
The FY2026 report, published 10/01/2026, certifies 63,512.87 spent in four program blocks. EMS equipment, certified at 40,828.15 under Harm Reduction and Overdose Prevention, holds the 30,595.00 of EMS ventilation and capnography devices, the two 3,999.00 Cordico subscription charges, one of them moved from the Township's own budget, and the naloxone and small EMS supplies. Training for First Responders, certified at 10,856.28, holds 8,550.00 of ZSchool course fees and 2,306.28 of police and EMS pay moved by journal GJ 279. EMS Substance Abuse Outreach, certified at 10,637.35, holds the pay, overtime and fringe of one EMS employee. LEAD program, certified at 1,191.09, holds the L.E.A.D. curriculum kits for grade 5. Every charge in the year sits in a certified program. The labels on the EMS equipment and the training wages are the subject of their own findings.
spending-inventory · 3 documents · 10/03/2026The FY2026 report updates the 2025 program Training for First Responders at 10,856.28 expended between 07/01/2025 and 06/30/2026, on pages 9 and 10.
It says the Township sent 19 first responders to Operational Readiness training. Its Last Updated Date is 08/21/2026. The books make the figure to the cent from three charges. ZSchool at Seton Hall University was paid 6,300.00 on purchase order 42268 by check 31218 on 04/27/2026 and 2,250.00 on purchase order 42497 by check 31238 on 06/08/2026. The third is journal GJ 279 for 2,306.28, described Adjust payroll for Operational Readiness class. It is dated 06/30/2026, the last day of the year, and its time of entry is 08/21/2026, the same date the update prints as last updated. Its credit legs relieve the Township's current fund salary lines, 1,596.16 of police full time salary on 01-201-25-240-011 and 356.12 and 354.00 on the EMS lines 01-201-25-253-011 and 01-201-25-253-012. Those lines were adopted in the budget and had already paid the wages. The update reports a training program and does not disclose that 2,306.28 of it is regular pay the Township had already paid from its own budget.
supplantation · 3 documents · 10/03/2026Each report's unspent figure is everything received since 2022 less everything spent.
FY2024 certifies 300,316.23 unspent on hand, which is the 308,559.03 received since 2022 less the 8,242.80 spent. FY2025 certifies 401,909.29, which is the 428,942.21 received since 2022 less 8,242.80 and 18,790.12. The same reports also certify the encumbered money as a separate amount. FY2024 lists 197,285.81 encumbered and 300,316.23 unspent, a total of 497,602.04 against 308,559.03 received. FY2025 lists 101,593.06 and 401,909.29, a total of 503,502.35 against 428,942.21 received. The encumbered money is counted twice.
Withdrawn. Withdrawn on 2026-09-26. Question 9 of each report asks for unspent and/or uncommitted funds. Money encumbered but not yet spent is unspent, so the form's own wording puts it inside Question 9. Neither report lists a total above its receipts. FY2024 Question 9 is 300,316.23 against 308,559.03 received. FY2025 Question 9 is 401,909.29 against 428,942.21 received.
self-contradiction · 2 documents · 09/26/2026Patterns this jurisdiction appears in: Funding-source substitution · Fake encumbrances · Year-end salary reclass
The ledger, as printed.
Account 02-117-03-761-2761, as printed from the jurisdiction's own accounting system. Classification follows the Exhibit E gates.
| Date | Check | PO | Payee and description | Amount | Class |
|---|---|---|---|---|---|
| 08/28/2024 | Transfer Funds for D Shotwell Payroll | 8,242.80 | Paid · Unverified | ||
| 11/15/2024 | Record Payroll 11/15/24 | 219.04 | Paid · Unverified | ||
| 11/25/2024 | 31073 | 39263 | ZSCHOOL AT SETON HALL UNIVERSITY · Operational Program for EMS Responders: Operational Readiness for Police Officers | 4,500.00 | Paid · Conforming |
| 11/30/2024 | Record Payroll 11/30/24 | 292.05 | Paid · Unverified | ||
| 12/15/2024 | Record Payroll 12/15/24 | 146.03 | Paid · Unverified | ||
| 12/31/2024 | Record Payroll 12/31/24 | 584.10 | Paid · Unverified | ||
| 01/31/2025 | Record Payroll 1/31/25 | 381.29 | Paid · Unverified | ||
| 02/15/2025 | Record Payroll 2/15/25 | 194.70 | Paid · Unverified | ||
| 02/28/2025 | Record Payroll 2/28/25 | 227.15 | Paid · Unverified | ||
| 03/15/2025 | Record Payroll 3/15/25 | 211.86 | Paid · Unverified | ||
| 03/31/2025 | Record Payroll 3/31/25 | 166.25 | Paid · Unverified | ||
| 04/07/2025 | 31088 | 40290 | ZSCHOOL AT SETON HALL UNIVERSITY · Operational Readiness for First Responders: OUD Equipping Firefighters, EMTs, Paramedics | 4,950.00 | Paid · Conforming |
| 04/15/2025 | Record Payroll 4/15/25 | 245.00 | Paid · Unverified | ||
| 04/30/2025 | Record Payroll 4/30/25 | 157.50 | Paid · Unverified | ||
| 05/06/2025 | Reclassify L.E.A.D. Instructor Course | 100.00 | Paid · Non-conforming | ||
| 05/15/2025 | Record Payroll 5/15/25 | 148.75 | Paid · Unverified | ||
| 05/31/2025 | Record Payroll 5/31/25 | 297.50 | Paid · Unverified | ||
| 06/15/2025 | Record Payroll 6/15/25 | 52.50 | Paid · Unverified | ||
| 06/30/2025 | Record Payroll 6/30/25 | 35.00 | Paid · Unverified | ||
| 06/30/2025 | Adjust payroll for 5 Minutes to Help class | 1,244.80 | Paid · Non-conforming | ||
| 06/30/2025 | Adjust payroll for Operational Readiness class | 2,952.70 | Paid · Non-conforming | ||
| 06/30/2025 | Adjust payroll for Operational Readiness class | 1,526.95 | Paid · Non-conforming | ||
| 06/30/2025 | Fringe Payroll adjustment for Opioid Settlement | 256.95 | Paid · Unverified | ||
| 07/22/2025 | Cordico Wellness App- Annual Renewal | 3,999.00 | Paid · Non-conforming | ||
| 07/31/2025 | Reclassify K O'Connor OT | 345.00 | Paid · Unverified | ||
| 09/08/2025 | 31132 | 40599 | V. E. RALPH & SON, INC. · EOLife Ventilation Training Device | 2,470.00 | Paid · Non-conforming |
| 10/15/2025 | Reclassify K O'Connor OT | 690.00 | Paid · Unverified | ||
| 10/31/2025 | Record Payroll 10/31/25 | 639.69 | Paid · Unverified | ||
| 11/10/2025 | 31166 | 41358 | V. E. RALPH & SON, INC. · Naloxone (Narcan) Syringe Prefilled Needleless | 943.20 | Paid · Unverified |
| 11/15/2025 | Record Payroll 11/15/25 | 258.75 | Paid · Unverified | ||
| 11/24/2025 | 31170 | 41481 | V. E. RALPH & SON, INC. · Adult nasal ETCO2 sample line 7FT w/univ connector | 655.00 | Paid · Non-conforming |
| 11/24/2025 | 31170 | 41481 | V. E. RALPH & SON, INC. · MDPRO Handheld Capnograph and Oximeter | 11,725.00 | Paid · Non-conforming |
| 11/30/2025 | Record Payroll 11/30/25 | 115.00 | Paid · Unverified | ||
| 12/15/2025 | Record Payroll 12/15/25 | 244.38 | Paid · Unverified | ||
| 12/22/2025 | 31180 | 41610 | L.E.A.D. · Shipping | 99.19 | Paid · Unverified |
| 12/22/2025 | 31180 | 41610 | L.E.A.D. · Curriculum Standard Kits for Grade 5 - Too Good for Drugs & A Peaceable Place | 991.90 | Paid · Unverified |
| 12/22/2025 | 31186 | 41520 | V. E. RALPH & SON, INC. · EOLife Ventilation Device - Clinical Unit | 15,745.00 | Paid · Non-conforming |
| 12/31/2025 | Record Payroll 12/31/25 | 172.50 | Paid · Unverified | ||
| 12/31/2025 | Record Payroll 12/31/25 | 287.50 | Paid · Unverified | ||
| 12/31/2025 | Fringe Payroll adjustment for Opioid Grant | 210.59 | Paid · Unverified | ||
| 01/15/2026 | Record Payroll 1/15/26 | 710.64 | Paid · Unverified | ||
| 01/31/2026 | Record Payroll 1/31/26 | 769.86 | Paid · Unverified | ||
| 02/15/2026 | Record Payroll 2/15/26 | 829.08 | Paid · Unverified | ||
| 02/28/2026 | Record Payroll 2/28/26 | 695.84 | Paid · Unverified | ||
| 03/09/2026 | 31203 | 41958 | V. E. RALPH & SON, INC. · AMBU RES-CUE Mask w/O2 inlet (Catalog 12-252102) | 135.00 | Paid · Unverified |
| 03/09/2026 | 31203 | 41958 | V. E. RALPH & SON, INC. · Mollee Pouch - Black (Catalog 10-9143) | 213.75 | Paid · Unverified |
| 03/15/2026 | Record Payroll 3/15/26 | 414.54 | Paid · Unverified | ||
| 03/31/2026 | Record Payroll 3/31/26 | 880.90 | Paid · Unverified | ||
| 04/13/2026 | 31212 | 42204 | V. E. RALPH & SON, INC. · Naloxone (Narcan) Syringe Prefilled Needleless | 784.00 | Paid · Unverified |
| 04/13/2026 | 31212 | 42204 | V. E. RALPH & SON, INC. · MAD Nasal Mucosal Admin device (Catalog 10-MAD300) | 159.20 | Paid · Unverified |
| 04/15/2026 | Record Payroll 4/15/26 | 488.57 | Paid · Unverified | ||
| 04/27/2026 | 31218 | 42268 | ZSCHOOL AT SETON HALL UNIVERSITY · Operational Readiness Program for First Responders - Seton Hall University Class | 6,300.00 | Paid · Unverified |
| 04/30/2026 | Record Payroll 4/30/26 | 725.45 | Paid · Unverified | ||
| 05/15/2026 | Record Payroll 5/15/26 | 843.89 | Paid · Unverified | ||
| 05/31/2026 | Record Payroll 5/31/26 | 118.44 | Paid · Unverified | ||
| 06/08/2026 | 31238 | 42497 | ZSCHOOL AT SETON HALL UNIVERSITY · Operational Readiness Program for Law Enforcement, INV-10099 | 2,250.00 | Paid · Unverified |
| 06/15/2026 | Record Payroll 6/15/26 | 236.88 | Paid · Unverified | ||
| 06/22/2026 | 31240 | 42687 | LEXIPOL · Cordico Wellness App - Annual Renewal, INVCOR11271789 | 3,999.00 | Paid · Non-conforming |
| 06/30/2026 | Adjust payroll for Operational Readiness class | 2,306.28 | Paid · Non-conforming | ||
| 06/30/2026 | Record Payroll 6/30/26 | 414.54 | Paid · Unverified | ||
| 06/30/2026 | Fringe Payroll adjustment for Opioid Grant | 545.34 | Paid · Unverified | ||
| 07/13/2026 | 31249 | 42513 | L.E.A.D. · 5 Day L.E.A.D. Certificate Training at the 21st, INV 5012 | 399.00 | Paid · Unverified |
| 07/15/2026 | Record Payroll 7/15/26 | 473.76 | Paid · Unverified | ||
| 07/21/2026 | open | 42909 | Naloxone (Narcan) Syringe - Prefilled Needleless | 1,052.24 | Open encumbrance · Unverified |
| 07/31/2026 | Record Payroll 7/31/26 | 577.40 | Paid · Unverified | ||
| 08/15/2026 | Record Payroll 8/15/26 | 177.66 | Paid · Unverified | ||
| 08/31/2026 | Record Payroll 8/31/26 | 355.32 | Paid · Unverified | ||
| Total paid | 92,528.96 | ||||
| Conforming abatement spending | 9,450.00 |
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 $32,830.15, 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 Neptune Township tell the State it spent the money on?
It certified 7 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
Neptune Township
Neptune Township's certified FY2025 training program includes 5,724.45 of police and EMS wages it had already paid, its FY2024 figure is an August 2024 journal, and its encumbrances equal receipts less spending.