County · County government · 19 municipalities · 20 jurisdictions in total

Morris County

20 jurisdictions in Morris County receive opioid settlement funds. They are the county government and 19 municipalities. Complete ledgers have been produced for 6 of them. 7 jurisdictions are graded F for certifying spending that does not exist in the books.

Complete ledgers · 6 of 20Records refused · 0Graded F · 7

Grade board · 20 jurisdictionsMorris County · provisional

Chatham Township Denville Township · provisional Dover · provisional East Hanover Township Florham Park Hanover Township · provisional Jefferson Township Lincoln Park Madison Montville Township · provisional Morris Township · provisional Morristown · provisional Mount Olive Township · provisional Parsippany Troy Hills Township Pequannock Township · provisional Randolph Township · provisional Rockaway Township · provisional Roxbury Township · provisional Washington Township

A
B
C
D
F
Not yet graded
Records refused

County wide · county government and 19 municipalities · 6 of 20 with complete ledgers

Received$9,620,723.64Cumulative, as each jurisdiction last certified to the State

Spent, verified$1,916,732.81Summed from the ledger rows published here

Non-conforming$597,378.47Classified against the Exhibit E gates

Misreported to the State$237,960.34Certified figures the books do not support

Every figure is summed over the county government and 19 municipalities, from the published rows, in whole cents. A jurisdiction with no ledger adds nothing to spent.

The county government

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

Received$5,859,895.03Cumulative, as last certified to the State

Paid$878,104.96Summed from the county ledger

Misreported to the StateCertified figures the county books do not support

Grade A · provisional · rubric v5Grade A · provisional

Reporting integrity · weight 50: 100 / 100
Spending conformity · weight 40: 77.78 / 100
Transparency · weight 10: 100 / 100
Weighted score: 91.11 · A

How grades work

19 municipalities

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

Graded municipalities in Morris County, sorted by dollars misreported to the State, largest first
Grade	Municipality and patterns	Spent, verified	Misreported to State
FGrade F	Morristown Fake encumbrances · Phantom programs	14,642.50	Certified against books conflict200,000.00
BGrade B	Mount Olive Township	51,931.14	Certified against books conflict12,881.71
FGrade F	Roxbury Township Fake encumbrances · Phantom programs	8,976.00	Certified against books conflict12,750.00
FGrade F	Florham Park Fake encumbrances · Funding-source substitution · Police vehicles and gear	114,109.32	Certified against books conflict6,653.40
DGrade D	Jefferson Township	67,747.61	Certified against books conflict3,550.65
DGrade D	Rockaway Township Fake encumbrances	43,990.33	Certified against books conflict1,000.00
FGrade F	Parsippany Troy Hills Township Fake encumbrances · Funding-source substitution	310,423.27	Certified against books conflict724.08
FGrade F	Hanover Township Fake encumbrances	18,180.00	Certified against books conflict300.00
DGrade D	Chatham Township Zero certification	7,716.41	Certified against books conflict100.50
DGrade D	Denville Township	103,645.10	No figure published
AGrade A	Dover	No figure published	No figure published
DGrade D	East Hanover Township Funding-source substitution	89,099.89	No figure published
CGrade C	Madison Surveillance technology	26,009.24	No figure published
FGrade F	Montville Township Funding-source substitution · Surveillance technology	31,295.00	No figure published
DGrade D	Morris Township	146,644.26	No figure published
FGrade F	Pequannock Township Funding-source substitution	4,217.78	No figure published
AGrade A	Randolph Township	No figure published	No figure published

Not yet graded · 2

Lincoln Park No spending reported · Washington 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.

Fake encumbrances

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

FFFD+2Findings

Funding-source substitution

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

FDFF+1Findings

Phantom programs

A program certified to the State with no matching payment in the books.

FFFindings

Surveillance technology

License plate readers, cameras and related subscriptions paid from opioid funds.

CFFindings

Police vehicles and gear

Vehicles, upfits, body armor and equipment paid from opioid funds.

FFindings

Zero certification

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

DFindings

Findings in Morris County

The FY2024 report sets up Opioid Awareness Events under the primary category Primary Prevention, Education, and Training, to have a presence at town events such as National Night Out (pp9 to 10). The FY2025 report certifies 14,181.25 spent under it (p2) and the FY2026 report 11,600.00 (p12). Both report the result as Busses provided with Opioid Awareness Banners. The account shows what the buses were. Byram Bus purchase order 24-03628, WINTERFEST SHUTTLE PROMOTIONAL, was paid by check 67273 on 12/31/2024, 7,654.49 from account G-01-41-792-000-001 and 3,973.51 from G-01-41-792-000-002. Byram Bus purchase order 25-03158 was paid by check 69430 on 12/17/2025, 6,294.00 for the WINTERFEST SHUTTLE PROMOTIONAL and 3,556.00 for SUNDAY 12/7 - FOUR (4) BUSSES. The four lines make 21,478.00, most of the 25,781.25 the two reports certify for the program. Exhibit E names transportation to treatment and recovery. A shuttle to a town festival is not among the uses Exhibit E lists, and no evidence-based prevention program using the buses is documented.

4 documents · 10/04/2026

The FY2024 report certifies 123,444.46 received since 2022 and 87,972.85 received between 07/01/2023 and 06/30/2024 (p1, questions 1 and 3). It certifies 0.00 spent in the year (p1), and the FY2023 report certifies 0.00 spent through 06/30/2023. The same report's note at question 8a says the Town's records show 87,972.85 received through 06/30/2024, not the 123,444.46 above. It says the prior report's figure was entered in error and that the Town tried to enter a negative interest figure to bring the total down and could not (p2). Question 9 then certifies 87,972.85 on hand (p2). A town that received 123,444.46 and spent nothing cannot hold 87,972.85. The 35,471.61 difference is the full amount the FY2023 report certifies as received through 06/30/2023.

2 documents · 10/04/2026

The FY2024 report certifies 3,170.60 expended in the reporting period 7/1/2023 to 6/30/2024 (p1), and the same 3,170.60 for its one program, Education/Training (p3). It also says the Township has spent the funds on Narcan and education (p1). Account 4-02-40-754-201 paid two orders in that period, Castle Printing purchase order 24-01145 for flyers, check 117525 for 120.00 on 05/07/2024, and Vendo Direct purchase order 24-01325 for promotional items, check 118035 for 2,499.00 on 06/11/2024. That is 2,619.00. The other 551.60 is V.E. Ralph and Son purchase order 24-02387 for Narcan nasal spray, first encumbered 08/15/2024 and paid by check 118925 on 09/10/2024. The three payments make the certified figure to the cent. The Narcan was ordered and paid after the period closed, so no Narcan was bought in the year the report covers. The report names Township of Roxbury Public Schools as the program recipient and gives a launch date of 4/1/2025 with 0 participants served (pp2 to 3). No payment to the schools appears.

2 documents · 10/03/2026

The FY2024 report certifies 3,365,111.43 of unspent and uncommitted settlement money on hand (Q9, p1). The same page certifies 3,225,255.89 received since 2022 (Q3). That total already counts interest. The FY2025 report's received total, 4,708,294.95 including interest, is 3,225,255.89 plus the FY2025 receipts of 1,332,777.59 and interest of 150,261.47. The unspent figure is 139,855.54 more than every dollar the County says it received, before the 10,270.00 spent and 389,730.00 encumbered that the same report certifies. The settlement account balance was 2,439,100.89 from 06/13/2024 through 07/24/2024. The 3,365,111.43 is the balance printed on 08/29/2024, after insertions of 288,658.02 on 07/25/2024 and 637,352.52 on 08/29/2024, both after the year closed on 06/30/2024.

3 documents · 10/04/2026

The FY2025 report covers 07/01/2024 to 06/30/2025. At question 4 it certifies "We are a municipality and transferred all of our funds to the county" (p1). The same page certifies 146,644.26 received since 2022. By 06/30/2025 the Township had sent out one payment, 39,613.04 on 01/29/2024. The Township's two settlement grant accounts opened 2025 at 21,471.22 in B-02-41-524-024 and 85,560.00 in B-02-41-524-025, and nothing left either account before 08/20/2025. Purchase order 25-02878 to the County of Morris was first encumbered on 08/04/2025. Check 21903 paid both balances, 107,031.22, on 08/20/2025, seven weeks after the reporting year closed. The report prints no filing date. On the last day of the year it covers, 107,031.22 of the 146,644.26 had not been transferred.

2 documents · 10/04/2026

The FY2026 report lists one program, Trafficking, at 2,880.00 funded and spent, recipients Human Trafficking Awareness / Kopacz (pp4 to 6). It gives the primary problem as human trafficking and the purpose as trafficking awareness. It files the program under Harm Reduction and Overdose Prevention, with the Schedule B strategies Support People in Treatment and Recovery and Connections to Care, and reports 250 people served. The account paid two items in the period. Check 5437 paid a speaker 1,500.00 on 05/05/2026 on purchase order 26-01272, described as HUMAN TRAFFICKING AWARENESS. Check 5260 paid the Township's meeting videographer 1,380.00 on 04/07/2026 on purchase order 26-00942 line 2, described as Recreation Department OE. The same check paid him 385.00 on line 1 for taping the Township Committee from the general budget. The two opioid payments make the certified figure to the cent. A human trafficking talk and event recording are not among the uses Exhibit E lists. No listed use covers them, and no treatment, recovery or overdose program behind either payment is documented.

4 documents · 10/04/2026

Documents

ledger3 filesOpen

vendor history1 fileOpen

contract1 fileOpen

dhs report4 filesOpen

Municipal records19 municipalitiesOpen

Correction from Morris 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 Morris 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 Morris 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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