Pequannock Township
- 01Gave LEAD a 09/09/2025 funding date the books do not show5,000.00
- 02Certified 0.00 administration beside LEAD conference costs713.28
- 03Encumbered 1,596.00 on page one and 2,378.22 on the program782.22
- 04Moved police LEAD costs onto the opioid fund by journal2,621.78
What the reports say,
and what the books show.
Pequannock Township has received $160,323.30 in opioid settlement funds and spent $4,217.78 of it.
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
- $39,844.66
filed
- Programs listed
- none
- Amount expended
- $0.00
- Unspent on hand
- $96,895.96
- Received to date
- $96,895.96
filed
- Programs listed
- none
- Amount expended
- $0.00
- Unspent on hand
- $134,699.57
- Received to date
- $134,699.57
filed
- Program name
- LEAD
- Recipient
- Pequannock Township
- Recipient category
- County or Municipality (including Departments and Municipal Alliances)
- Amount expended
- $2,621.78
- Unspent on hand
- $155,323.30
- Received to date
- $160,323.30
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.
The FY2026 report says the LEAD program was funded on 9/9/2025 and certifies 5,000.00 of total funding for it (p4).
The books show no settlement money assigned to any program before 04/17/2026. The unappropriated settlement reserve 02-214-00-030, printed from 01/01/2022 to 08/31/2026, carries one appropriation, journal GJ 94 of 04/17/2026 for 5,000.00. The same day budget entry BUD 22 opened account 02-213-50-815-4621, 2026 Opioid Funds LEAD Program, under Resolution 2026-123. On 04/20/2026 the Police Department still wrote the three 2026 LEAD orders against police lines. The one LEAD payment the produced books show on 09/09/2025 is check 79330, 4,988.00 to JCM Associates for Pequannock LEAD T-shirts, paid from the Cash Trust Youth Development account 15-295-20-076-110. No settlement money funded LEAD on the date the report gives.
misreported-program · 6 documents · 10/04/2026The FY2026 report certifies 0.00 spent on administrative expenses (Q8, p2).
The next answer, asking for details of any administrative expenses, reads LEAD program conference related expenses (Q8a, p2). The books carry one LEAD conference cost paid in the period. Check 80650 paid Harrah's Resort AC 713.28 on 04/28/2026 for two hotel rooms for four officers at the 2026 LEAD convention, and journal 100 moved it onto the opioid account on 04/29/2026. The report counts that 713.28 inside the 2,621.78 it certifies as LEAD program spending under Primary Prevention (pp4 to 6). The 1,596.00 convention registration was still an open order at 06/30/2026. The report names conference costs as administration and certifies none.
self-contradiction · 5 documents · 10/04/2026The FY2026 report certifies 160,323.30 received to date (Q3), 0.00 interest (Q2), 2,621.78 spent (Q6), 1,596.00 appropriated or encumbered but not spent (Q7) and 155,323.30 unspent and uncommitted on hand (Q9) (pp1 to 2).
Those figures leave 782.22 unaccounted for. The page for LEAD, the report's only program, certifies 2,378.22 appropriated or encumbered but not spent (8b, p5), not 1,596.00. The books show the 2,378.22. On 06/30/2026 LEAD account 02-213-50-815-4621 held 2,378.22 of its 5,000.00 appropriation, 1,596.00 on open order 103026 and 782.22 with no order against it. The reserve 02-214-00-030 held 155,323.30. Q9 counts the reserve only. Q7 counts the open order only. The 782.22 sits in neither.
self-contradiction · 3 documents · 10/04/2026The FY2026 report certifies 2,621.78 spent (p1) on one program, LEAD, a police classroom drug prevention course for children through eighth grade (pp4 to 6).
It gives the launch date as 1/1/2016 and calls it an annually recurring program. The books show the Township paid for the same program from police appropriations for years before any settlement money touched it. Police line 01-201-25-240-0041 paid two L.E.A.D. Inc convention registrations by checks 63285 and 63286 on 04/09/2019, a LEAD conference hotel reimbursement by check 63681 on 05/28/2019 and a LEAD convention hotel reimbursement at Harrah's by check 73656 on 04/11/2023. Police line 01-201-25-240-3020 paid L.E.A.D. Inc for a Too Good for Drugs kit by check 79928 on 12/16/2025. On 04/20/2026 the Police Department wrote three 2026 LEAD orders against police lines. Check 80684 paid Princeton Health Press 1,908.50 for a curriculum set and 300 workbooks on 04/28/2026, from line 3020. Check 80650 paid Harrah's Resort AC 713.28 for two hotel rooms for four officers at the LEAD convention on 04/28/2026, from line 0041. The next day, 04/29/2026, journals 99 and 100 moved both paid charges onto opioid account 02-213-50-815-4621, each described as Correct PO, Should be Opioid Grant for LEAD. The two journals make the certified figure to the cent. Journal 100 credits line 3020, not line 0041, which paid the hotel. The same day the 1,596.00 registration order 103026 moved from line 3020 to the opioid account. It is the report's 1,596.00 encumbered figure and was paid by check 81067 on 07/14/2026. Line 3020 was adopted at 10,000.00 on 04/02/2026 and stood at 10,713.28 after the journals. Settlement money must add to local spending, not replace it. Every dollar the report certifies is a police cost the police budget had already paid.
supplantation · 10 documents · 10/04/2026The FY2023 report certifies 39,844.66 received as of 6/30/23 (p1).
The books show 32,354.36 received by that date, five settlement receipts from 07/22/2022 to 06/19/2023 in current fund reserve 01-283-55-000-001, moved to the grant fund reserve 02-214-00-030 on 06/29/2023. The next receipt, National Opioids Settlement 7,490.30, posted on 08/03/2023 as RJ 1037 and brought the reserve to 39,844.66, the figure the report certifies. The FY2024 report then certifies 57,051.30 received from 07/01/2023 to 06/30/2024. The books show 64,541.60 in that window, the same 7,490.30 more. The cumulative 96,895.96 agrees with the books at 06/30/2024.
misreported-receipts · 5 documents · 10/04/2026Patterns this jurisdiction appears in: Funding-source substitution
The ledger, as printed.
Account 01-283-55-000-001, as printed from the jurisdiction's own accounting system. Classification follows the Exhibit E gates.
| Date | Check | PO | Payee and description | Amount | Class |
|---|---|---|---|---|---|
| 07/22/2022 | Opioid Settlement- Payment #1 | 7,728.86 | Receipt | ||
| 11/03/2022 | Opioid Settlement Payment #2 | 8,083.29 | Receipt | ||
| 12/31/2022 | Opioid Settlement Payment #3 | 9,643.06 | Receipt | ||
| 02/02/2023 | National Opioid Settlement II | 1,621.81 | Receipt | ||
| 06/19/2023 | National Opioid Settlement- Jannessen Payment #3 | 5,277.34 | Receipt | ||
| 08/03/2023 | National Opioids Settlement | 7,490.30 | Receipt | ||
| 11/13/2023 | Opioid Abatement Trust I | 1,908.01 | Receipt | ||
| 05/01/2024 | Walgreens Payment #1 | 4,212.09 | Receipt | ||
| 05/01/2024 | Walgreens Payment #2 | 2,514.82 | Receipt | ||
| 05/01/2024 | CVS Payment #1 | 3,292.61 | Receipt | ||
| 05/01/2024 | Allergan Payment #1 | 3,056.85 | Receipt | ||
| 05/01/2024 | Teva Payment #1 | 2,735.33 | Receipt | ||
| 05/01/2024 | Walmart Payment #1 | 26,652.28 | Receipt | ||
| 05/01/2024 | Distributor Payment #7 | 4,312.16 | Receipt | ||
| 06/17/2024 | National Opioids Settlement Fund- Janssen Payment #4 | 8,367.15 | Receipt | ||
| 07/31/2024 | National Opioid Settlement Fund- Payment #4 | 10,143.55 | Receipt | ||
| 07/31/2024 | CVS Payment #2 | 2,599.32 | Receipt | ||
| 07/31/2024 | Allergan Payment #2 | 3,058.97 | Receipt | ||
| 08/01/2024 | Teva Payment #2 | 2,993.97 | Receipt | ||
| 09/06/2024 | McKinsey Opioid Settlement | 3,854.64 | Receipt | ||
| 10/14/2024 | Endo Opioid Trust | 3,339.19 | Receipt | ||
| 04/16/2025 | Walgreens Payment #3 | 2,517.25 | Receipt | ||
| 06/17/2025 | Jannessen Payment #5 | 9,296.72 | Receipt | ||
| 08/08/2025 | National Opioid Settlement Fund- Payment #5 | 10,143.55 | Receipt | ||
| 08/08/2025 | CVS Payment #3 | 5,362.96 | Receipt | ||
| 08/08/2025 | Allergan Payment #3 | 3,033.79 | Receipt | ||
| 08/08/2025 | Teva payment #3 | 2,913.64 | Receipt | ||
| 11/04/2025 | Walmart Settlement Payment #3 | 213.22 | Receipt | ||
| 04/01/2026 | Walgreens- Payment #4 | 2,468.83 | Receipt | ||
| 04/29/2026 | 103027 | Pequannock Twp - LEAD Program (reclassified to opioid grant) · Correct PO#103027 - Should be Opioid Grant for LEAD (GJ 99) | 1,908.50 | Paid · Non-conforming | |
| 04/29/2026 | 103025 | Pequannock Twp - LEAD Program (reclassified to opioid grant) · Correct PO#103025 - Should be Opioid Grant for LEAD (GJ 100) | 713.28 | Paid · Non-conforming | |
| 06/10/2026 | Jannessen Payment #6 | 1,487.74 | Receipt | ||
| 07/01/2026 | National Opioid Settlement Fund- Payment #6 | 10,143.55 | Receipt | ||
| 07/14/2026 | 81067 | 103026 | L.E.A.D. Inc (007670) · INV#5004 2026 LEAD Conference Registration -*EARLY BIRD SPECIAL PRICING* - Jones, Cicchetti, Julian[o] | 1,596.00 | Paid · Unverified |
| 07/24/2026 | Allergan Payment #4 | 3,033.79 | Receipt | ||
| 07/24/2026 | Teva Payment #4 | 2,942.06 | Receipt | ||
| 07/24/2026 | CVS Payment #4 | 5,362.96 | Receipt | ||
| Total paid | 4,217.78 | ||||
| Conforming abatement spending | 0.00 |
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 $2,621.78, 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 Pequannock 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
Pequannock Township
Pequannock Township spent its first settlement dollars by moving police LEAD program costs, already paid from the police budget, onto its opioid account by journal.