Morristown
- 01Certified 369,592.00 encumbered with no order on the books369,592.00
- 02Certified a 100,000.00 treatment grant the books never paidCertified against books conflict100,000.00
- 03Certified 50,394.00 spent in FY2025, books show 3,905.0046,489.00
- 04Reported 121,628.55 more on hand than its reports allow121,628.55
What the reports say,
and what the books show.
Morristown has received $426,103.95 in opioid settlement funds and spent $14,642.50 of it. Its reports to the State certify $200,000.00 with no payee in the books.
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
- $69,945.42
filed
- Program name
- H.E.A.R.T (Helping Everyone Achieve Results Together
- Recipient
- Unit within the Department
- Recipient category
- County or Municipality (including Departments and Municipal Alliances)
- Amount expended
- $10,737.50
- Unspent on hand
- $261,910.24
- Received to date
- $242,948.39
filed
- Program name
- Medical Supply
- Recipient
- Police Department
- Recipient category
- First Responders, Law Enforcement, and Emergency Services
- Amount expended
- $50,394.00
- Unspent on hand
- $269,592.00
- Received to date
- $359,374.53
filed
- Program name
- Funding to support Treatment Center
- Recipient
- Ms. Wilson's House
- Recipient category
- Community Based Organizations/Non-Governmental Organizations
- Amount expended
- $100,000.00
- Unspent on hand
- $386,601.00
- Received to date
- $426,103.95
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 369,592.00 appropriated or encumbered but not yet spent in the period 07/01/2024 to 06/30/2025 (p1, Q7).
The same report certifies 359,374.53 received since 2022 (Q3) and 269,592.00 unspent and uncommitted on hand (p2, Q9). The encumbered figure alone is 10,217.47 more than the Town says it ever received. Encumbered and unspent together come to 639,184.00, which is 279,809.47 more. The Town's four opioid appropriation accounts, G-02-22 through G-02-25-770-000-020, printed as of 05/28/2026, show Encumber YTD 0.00 on every account. Their appropriations total 150,861.75. At most 136,219.25 of that was unexpended at 06/30/2025, so the certified figure is neither an open order nor an unspent appropriation. Q7 less Q9 is exactly 100,000.00. The FY2026 report then certifies 0.00 encumbered (p2, Q7).
fake-encumbrance · 4 documents · 10/03/2026The FY2026 report certifies 100,000.00 spent between 07/01/2025 and 06/30/2026 (p1, Q6).
Its only program is "Funding to support Treatment Center," a one time grant to Ms. Wilson's House, a recovery residence for women, funded and launched 10/01/2025 with 100,000.00 spent (program items 7, 8, 8a and 10). The Town's opioid appropriation accounts, printed as of 05/28/2026, show no payment and no order after 03/27/2025. Account G-02-25-770-000-020 covers 01/01/2025 to 05/28/2026. It carries 105,811.00 appropriated, 0.00 expended and 0.00 encumbered, and it is the only produced account with 100,000.00 available. No produced account shows any payment to Ms. Wilson's House. The FY2025 report's 369,592.00 encumbered less its 269,592.00 unspent is exactly 100,000.00. The FY2026 report lists 18 women served and 18 as its reduction in opioid-related incidents. It also says it was unable to track the impact because the treatment center closed after the funding was provided (Q16).
phantom-program · 3 documents · 10/04/2026The FY2025 report certifies 50,394.00 expended between 07/01/2024 and 06/30/2025 (p1, Q6).
It is two figures. The Medical Supply program, recipient the Police Department, is certified at 21,594.00 expended for portable defibrillators and medical gloves (pp3 to 4). Administrative expense is certified at 28,800.00 and described as a four hour online course for police officers on opioid use disorder (pp1 to 2, Q8). The opioid accounts paid 3,905.00 in that period. Lochness Medical Supplies was paid 1,200.00 for single drug test strips on purchase order 24-00177, check 31724, on 07/18/2024. Galls LLC was paid 2,705.00 for six invoices on purchase order 24-02878, check 33728, on 03/27/2025. No defibrillator and no course payment appears on any produced account, and every account printed as of 05/28/2026 shows nothing encumbered. The report certifies 46,489.00 more spending than the accounts paid.
misreported-expenditure · 2 documents · 10/03/2026The FY2026 report certifies 426,103.95 received since 2022 (p1, Q3), 100,000.00 spent between 07/01/2025 and 06/30/2026 (Q6) and 0.00 encumbered (Q7).
It then certifies 386,601.00 unspent and uncommitted on hand (p2, Q9). Received less that year's spending alone is 326,103.95. The on-hand figure is 60,497.05 above it on the face of the same report. The Town's earlier reports certify 0.00 spent in FY2023, 10,737.50 in FY2024 and 50,394.00 in FY2025. Received since 2022 less all four years of certified spending is 264,972.45. The certified on-hand figure is 121,628.55 more than that.
self-contradiction · 4 documents · 10/04/2026The FY2026 report certifies 426,103.95 received since 2022 (p1, Q3).
The Town's revenue trail, printed 05/28/2026, shows 48,697.67 received in 2022, 50,192.32 in 2023, 249,870.14 in 2024 and 103,113.96 in 2025, a total of 451,874.09 through 12/31/2025. The certified figure is 25,770.14 short before any 2026 receipt is counted. The gap starts in FY2024. That report certifies 173,002.97 received between 07/01/2023 and 06/30/2024 (Q1), while the trail shows 198,772.81 received in those dates, 25,769.84 more. Each later report adds its period receipts to the prior total, 242,948.39 plus 116,426.14 makes 359,374.53 and 359,374.53 plus 66,729.42 makes 426,103.95. The FY2026 period figure is itself 0.30 below the 66,729.72 the trail shows from 07/01/2025 to 12/31/2025.
misreported-receipts · 4 documents · 10/03/2026The FY2024 report certifies 242,948.39 received since 2022 (p1, Q3) and 10,737.50 expended between 07/01/2023 and 06/30/2024 (Q6).
It then certifies 261,910.24 unspent and uncommitted on hand (Q9). That is 18,961.85 more than the report says the Town ever received, before the 10,737.50 it says was spent. The books do not support it either. The revenue trail shows 268,718.23 received through 06/30/2024 and the account paid 10,737.50, which leaves 257,980.73.
self-contradiction · 3 documents · 10/03/2026The FY2024 report certifies 0.00 appropriated or encumbered but not yet spent in the period 07/01/2023 to 06/30/2024 (p1, Q7).
Its only program, H.E.A.R.T., reports 23,808.00 of funding, 10,737.50 expended and 10,000.00 encumbered or appropriated (program 8, 8a and 8b). The same report gives both answers for the same money. The books match neither. At 06/30/2024 account G-02-22-770-000-020 carried one open order, purchase order 24-00177 for 1,200.00 of drug test strips, encumbered 02/01/2024 and paid by check 31724 on 07/18/2024. No order of 10,000.00 appears on any produced account.
self-contradiction · 2 documents · 10/04/2026The FY2024 report certifies 10,737.50 spent on one program, H.E.A.R.T. (Helping Everyone Achieve Results Together), under the primary category Primary Prevention, Education, and Training (p1, Q6, and the program list).
The program describes a police officer designated to drug enforcement and community support. The books make the 10,737.50 to the cent from three orders. Two are outreach apparel from EMBRO (Fully Promoted), project 7636 for 4,860.00 on purchase order 23-02938 and project 7637 for 1,600.00 on purchase order 23-02939, both paid by check 30538 on 02/15/2024. The third is 4,277.50 of Narcan. No record describes who wears the apparel or what program uses it. Apparel is not among the uses Exhibit E lists, and no listed use covers it.
program-misclassification · 2 documents · 10/04/2026Patterns this jurisdiction appears in: Fake encumbrances · Phantom programs
The ledger, as printed.
Account G-02-22-708-301, as printed from the jurisdiction's own accounting system. Classification follows the Exhibit E gates.
| Date | Check | PO | Payee and description | Amount | Class |
|---|---|---|---|---|---|
| 08/25/2022 | WIRE | NATIONAL OPIOIDS SETTLEMENT TRUST · Cash Rcpt/Accrued Rev Ck: WIRE | 23,803.06 | Receipt | |
| 11/14/2022 | 17770 | NATIONAL OPIOIDS SETTLEMENT FD TRUST · Cash Rcpt/Accrued Rev Ck: 17770 | 24,894.61 | Receipt | |
| 02/06/2023 | 20508 | NATIONAL OPIOID ABATEMENT TRUST · Cash Rcpt/Accrued Rev Ck: 20508 | 4,994.79 | Receipt | |
| 06/21/2023 | 22637 | NATIONAL OPIOIDS SETTLEMENT FD TRUST · Cash Rcpt/Accrued Rev Ck: 22637 | 16,252.96 | Receipt | |
| 08/07/2023 | 23899 | NATIONAL OPIOIDS SETTLEMENT FD TRUST · Cash Rcpt/Accrued Rev Ck: 23899 | 23,068.34 | Receipt | |
| 11/17/2023 | 25373 | NATIONAL OPIOD ABATEMENT TRUST II · Cash Rcpt/Accrued Rev Ck: 25373 | 5,876.23 | Receipt | |
| 02/15/2024 | 30538 | 23-02939 | EMBRO (Fully Promoted) · Project #7637 Outreach Apparel | 1,600.00 | Paid · Non-conforming |
| 02/15/2024 | 30538 | 23-02938 | EMBRO (Fully Promoted) · Project #7636 Outreach Apparel | 4,860.00 | Paid · Non-conforming |
| 04/11/2024 | 30984 | 23-02940 | GALLS LLC · Narcan Quote# 24870309 | 4,277.50 | Paid · Conforming |
| 05/06/2024 | 110457269 | NATIONAL OPIOID-WALGREENS · Cash Rcpt/Accrued Rev Ck: 110457269 | 12,972.23 | Receipt | |
| 05/06/2024 | 110457270 | NATIONAL OPIOID-WALGREENS · Cash Rcpt/Accrued Rev Ck: 110457270 | 7,745.04 | Receipt | |
| 05/06/2024 | 110457459 | NATIONAL OPIOID-ALLERAN · Cash Rcpt/Accrued Rev Ck: 110457459 | 9,414.36 | Receipt | |
| 05/06/2024 | 110457697 | NATIONAL OPIOID-TEVA · Cash Rcpt/Accrued Rev Ck: 110457697 | 8,424.17 | Receipt | |
| 05/06/2024 | 110458313 | NATIONAL OPIOID-WALMART · Cash Rcpt/Accrued Rev Ck: 110458313 | 82,082.72 | Receipt | |
| 05/06/2024 | 110458621 | NATIONAL OPIOID-CVS · Cash Rcpt/Accrued Rev Ck: 110458621 | 10,140.45 | Receipt | |
| 05/06/2024 | 28594 | NATIONAL OPIOID · Cash Rcpt/Accrued Rev Ck: 28594 | 13,280.43 | Receipt | |
| 06/25/2024 | 29223 | NATIONAL OPIOID · Cash Rcpt/Accrued Rev Ck: 29223 | 25,768.84 | Receipt | |
| 07/18/2024 | 31724 | 24-00177 | LOCHNESS MEDICAL SUPPLIES INC. · Single Drug Test Strip | 1,200.00 | Paid · Unverified |
| 08/05/2024 | 30263 | NATIONAL OPIOID · Cash Rcpt/Accrued Rev Ck: 30263 | 31,239.73 | Receipt | |
| 08/09/2024 | WIRE | NATIONAL OPIOID · Cash Rcpt/Accrued Rev Ck: WIRE | 9,220.71 | Receipt | |
| 08/13/2024 | 110523069 | NATIONAL OPIOID · Cash Rcpt/Accrued Rev Ck: 110523069 | 9,420.89 | Receipt | |
| 08/13/2024 | 110523192 | NATIONAL OPIOID · Cash Rcpt/Accrued Rev Ck: 110523192 | 8,005.28 | Receipt | |
| 09/16/2024 | 2030 | NATIONAL OPIOID · Cash Rcpt/Accrued Rev Ck: 2030 | 11,871.38 | Receipt | |
| 10/16/2024 | WIRE | ENDO PUBLIC OPIOID TRUST ABATEMENT · Cash Rcpt/Accrued Rev Ck: WIRE | 10,283.91 | Receipt | |
| 03/27/2025 | 33728 | 24-02878 | GALLS LLC · INV#029974783 | 234.39 | Paid · Unverified |
| 03/27/2025 | 33728 | 24-02878 | GALLS LLC · INV#029974881 | 18.03 | Paid · Unverified |
| 03/27/2025 | 33728 | 24-02878 | GALLS LLC · INV#030055317 | 468.94 | Paid · Unverified |
| 03/27/2025 | 33728 | 24-02878 | GALLS LLC · INV#030045219 | 432.72 | Paid · Unverified |
| 03/27/2025 | 33728 | 24-02878 | GALLS LLC · inv#030319646 | 1,172.11 | Paid · Unverified |
| 03/27/2025 | 33728 | 24-02878 | GALLS LLC · INV#030332598 | 378.81 | Paid · Unverified |
| 04/22/2025 | 110703229 | NATIONAL OPIOD-WALGREENS SETTLEMENT FUND · Cash Rcpt/Accrued Rev Ck: 110703229 | 7,752.53 | Receipt | |
| 06/23/2025 | NATIONAL OPIOD · Cash Rcpt/Accrued Rev | 28,631.71 | Receipt | ||
| 08/12/2025 | 110798608 | NATIONAL OPIOD · Cash Rcpt/Accrued Rev Ck: 110798608 | 9,343.36 | Receipt | |
| 08/15/2025 | 110802872 | NATIONAL OPIOID · Cash Rcpt/Accrued Rev Ck: 110802872 | 16,516.64 | Receipt | |
| 08/15/2025 | 36552 | NATIONAL OPIOID · Cash Rcpt/Accrued Rev Ck: 36552 | 31,239.73 | Receipt | |
| 08/18/2025 | 110811416 | NATIONAL OPIOID · Cash Rcpt/Accrued Rev Ck: 110811416 | 8,973.33 | Receipt | |
| 11/10/2025 | NATIONAL OPIOID · Cash Rcpt/Accrued Rev | 656.66 | Receipt | ||
| Total paid | 14,642.50 | ||||
| Conforming abatement spending | 4,277.50 |
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 $6,982.50, 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 Morristown tell the State it spent the money on?
It certified 3 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
Town of Morristown
The Town of Morristown paid 14,642.50 from its opioid settlement accounts, yet told the State it had 369,592.00 encumbered in FY2025 and spent 100,000.00 on a treatment grant in FY2026, with no order and no payment on the books to match.