Roxbury Township
- 01Counted a Narcan order paid in FY2025 as FY2024 spending551.60
- 02Reported the account's leftover balance as encumbered17,002.43
- 03Certified 12,750.00 of school workshops no payment showsCertified against books conflict12,750.00
What the reports say,
and what the books show.
Roxbury Township has received $239,979.95 in opioid settlement funds and spent $8,976.00 of it. Its reports to the State certify $12,750.00 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
- $59,958.66
filed
- Program name
- Education/Training
- Recipient
- Township of Roxbury Public Schools
- Recipient category
- First Responders, Law Enforcement, and Emergency Services, Schools, Colleges, Universiti es
- Amount expended
- $3,170.60
- Unspent on hand
- $145,506.42
- Received to date
- $148,677.02
filed
- Program name
- Education/Training
- Amount expended
- $12,750.00
- Unspent on hand
- $130,934.43
- Received to date
- $204,811.78
filed
- Program name
- Education/Training
- Amount expended
- $20,498.60
- Unspent on hand
- $182,014.02
- Received to date
- $239,979.95
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.
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.
misreported-expenditure · 2 documents · 10/04/2026The FY2024 report certifies 17,002.43 appropriated or encumbered but not yet spent in the reporting period 7/1/2023 to 6/30/2024 (p1).
Account 4-02-40-754-201 opens at 20,173.03. It paid 120.00 on 05/07/2024, 2,499.00 on 06/11/2024 and 551.60 for Narcan on 09/10/2024. The running balance the audit trail prints after the 09/10/2024 Narcan check is 17,002.43, the certified figure to the cent. No order was open on the account at 06/30/2024. Both earlier orders were paid, the Narcan order was first encumbered 08/15/2024, and the next order, MJPB Consulting purchase order 24-03009 for 8,250.00, opened 10/25/2024. The figure is the account's unspent balance on 09/10/2024, not an encumbrance. The same report's unspent figure, 145,506.42 (p1), equals 148,677.02 received less the 3,170.60 expended, so it counts the same 17,002.43 as uncommitted. The report prints the received total as 14,8677.02. The FY2023 and FY2024 receipts, 59,958.66 and 88,718.36, sum to 148,677.02.
fake-encumbrance · 2 documents · 10/03/2026The FY2025 report certifies 12,750.00 expended between 07/01/2024 and 06/30/2025 (p1).
It certifies the same 12,750.00 for its one program, Education/Training, described as educational workshops in the High School (p2). It also certifies 12,750.00 appropriated or encumbered but not yet spent (p1). The settlement accounts paid one item in that period, V.E. Ralph and Son check 118925 for 551.60 of Narcan on 09/10/2024, which the FY2024 report had already counted. The 5-02 account prints no payment before check 122768 for Narcan on 09/16/2025. The one workshop order in the period, MJPB Consulting purchase order 24-03009 for a speaking engagement, 8,250.00, opened 10/25/2024. It prints Open and unpaid on the 05/28/2026 audit trail, eleven months after the year closed. After that order the 4-02 account had 8,752.43 left, less than the 12,750.00 certified. The report certifies workshop spending the books do not show.
phantom-program · 2 documents · 10/04/2026Patterns this jurisdiction appears in: Fake encumbrances · Phantom programs
The ledger, as printed.
Account 4-02-40-754-201, as printed from the jurisdiction's own accounting system. Classification follows the Exhibit E gates.
| Date | Check | PO | Payee and description | Amount | Class |
|---|---|---|---|---|---|
| 05/07/2024 | 117525 | 24-01145 | CASTLE PRINTING · INV 52369 CARES FLYERS | 120.00 | Paid · Unverified |
| 06/11/2024 | 118035 | 24-01325 | VENDO DIRECT, INC. · INV 3034 MISC PROMO ITEMS | 2,499.00 | Paid · Unverified |
| 09/10/2024 | 118925 | 24-02387 | V.E. RALPH AND SON, INC. · INV 473111 NARCAN NASAL SPRAY | 551.60 | Paid · Conforming |
| 10/25/2024 | open | 24-03009 | MJPB CONSULTING · INV 1220 SPEAKING ENGAGEMENT | 8,250.00 | Open encumbrance · Unverified |
| 09/16/2025 | 122768 | 25-02170 | V.E. RALPH AND SON, INC. · INV 485904 NARCAN NASAL SPRAY | 827.40 | Paid · Conforming |
| 11/04/2025 | open | 25-03086 | MJPB CONSULTING · INV #1178358 STUDENT/PARENT | 13,485.00 | Open encumbrance · Unverified |
| 05/12/2026 | 125110 | 26-01190 | VENDO DIRECT, INC. · POLICE MISC PROMO ITEMS | 4,978.00 | Paid · Unverified |
| Total paid | 8,976.00 | ||||
| Conforming abatement spending | 1,379.00 |
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 $7,477.00, 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 Roxbury Township 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
Roxbury Township
Roxbury Township counted a Narcan order paid in September 2024 as spending in the year ending 06/30/2024, reported its account's leftover balance as an encumbrance, and certified 12,750.00 of FY2025 school workshops that no payment shows.