Wanaque

Why this grade
  1. 01Said no spending decision was made, then certified 1,500.001,500.00
  2. 02Counted 2,837.60 as poster funding and as uncommitted cash2,837.60
RecordsRecords produced in part2 productions
Ledger coveragecomplete · 05/13/2025 to 05/13/2025
Reports filedFY2023 · FY2024 · FY2025 · FY2026
Composite score76CGrade C
ComponentWeightScore
Reporting integrity50 %100 / 100
Spending conformity40 %50 / 100
Transparency10 %60 / 100
Weighted, before caps76
Grade after capsC
In one page

What the reports say,
and what the books show.

Wanaque has received $4,337.60 in opioid settlement funds and spent $1,500.00 of it.

Certified0.00
Certified+ 0.00
Certified+ 1,500.00
Certified FY2025 · Black Poster Project+ 1,500.00
Certified+ 0.00
Certified to the State3,000.00
THE BLACK POSTER PROJECT · ck 22371,500.00
Matched purchases1,500.00
Both totals are summed from the published rows, in whole cents.
The account

The money, four ways.

Four figures describe the same settlement money. Each one comes from a different document.

1 · Received$4,337.60Cumulative receipts as certified to the Department of Human Services.DHS annual reports
2 · AuthorizedNo figure publishedBudget insertions and appropriations recorded against the account.Governing body resolutions
3 · Certified expended$1,500.00What the jurisdiction told the State it spent, by program.DHS annual reports
4 · Spent, per the books$1,500.00Classified against the Exhibit E gates.Account G-01-41-700-215
Nothing is unreported to date. Every payment in the account falls inside a filed report year.Red marks a certified against books conflict.
Reconciliation

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.

FY202307/2022 to 06/2023
filed
MatchConsistent, no programsThe FY2023 report certifies 0.00 received and 0.00 expended as of 06/30/2023. Account G-01-41-700-215 holds no entry before 10/29/2024. Report and books agree.
Certified0.00expended
The books0.00paid in window
Difference0.00no difference
The filed report
NJ DHS Opioid Settlement Funding Report · FY2023 · NJ240
Programs listed
none
Amount expended
$0.00
Received to date
$0.00
Fig. 1 · NJ DHS Opioid Settlement Funding Report · highlight added · open document
FY202407/2023 to 06/2024
filed
MatchConsistent, no programsThe FY2024 report certifies 0.00 expended and 0.00 encumbered between 07/01/2023 and 06/30/2024. The account holds no entry in that window. Report and books agree.
Certified0.00expended
The books0.00paid in window
Difference0.00no difference
The filed report
NJ DHS Opioid Settlement Funding Report · FY2024 · NJ240
Programs listed
none
Amount expended
$0.00
Unspent on hand
$0.00
Received to date
$0.00
Fig. 2 · NJ DHS Opioid Settlement Funding Report · highlight added · open document
FY202507/2024 to 06/2025
filed
MatchTies to the centThe FY2025 report certifies 1,500.00 expended between 07/01/2024 and 06/30/2025. Check 2237 paid The Black Poster Project 1,500.00 on 05/13/2025 on purchase order 25-00427, the only payment the account has made. The certified figure equals the payment to the cent.
Certified1,500.00Black Poster Project
The books1,500.00paid in window
Difference0.00no difference
The filed report
NJ DHS Opioid Settlement Funding Report · FY2025 · NJ240
Program name
Black Poster Project
Recipient
Lakeland High School
Recipient category
County or Municipality (including Departments and Municipal Alliances)
Amount expended
$1,500.00
Unspent on hand
$2,837.60
Received to date
$4,337.60
Fig. 3 · NJ DHS Opioid Settlement Funding Report · highlight added · open document
FY202607/2025 to 06/2026
filed
MatchConsistent, no programsThe FY2026 report certifies 0.00 expended and 0.00 encumbered between 07/01/2025 and 06/30/2026. The account prints no entry from 05/14/2025 to 08/28/2026. Report and books agree.
Certified0.00expended
The books0.00paid in window
Difference0.00no difference
The filed report
NJ DHS Opioid Settlement Funding Report · FY2026 · NJ240
Programs listed
none
Amount expended
$0.00
Unspent on hand
$2,837.60
Received to date
$4,337.60
Fig. 4 · NJ DHS Opioid Settlement Funding Report · highlight added · open document
Findings

2 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.

01

The FY2025 report certifies 1,500.00 expended between 07/01/2024 and 06/30/2025 (p1, Q6).

Asked at Q11 how the Borough decided to use the funds it received that year, the same report answers "Still in the planning stages. No decision has been made yet" (p2). At Q16 it answers No to funding any new program in the year (p2). Its program page then lists one new program, Black Poster Project, recipient Lakeland High School, funded 05/13/2025 and launched 05/22/2025, with 1,500.00 expended (pp2 to 3). The books show purchase order 25-00427 to The Black Poster Project, described as poster project, encumbered and paid by check 2237 on 05/13/2025 for 1,500.00. The order was placed and paid inside the year the report covers. The report cannot say both that no decision was made and no new program was funded, and that a new program was funded and paid.

self-contradiction · 3 documents · 10/04/2026
Verified1,500.00per the books
02

The FY2025 report's one program, Black Poster Project, certifies 4,337.60 of funding, disbursed one time only, with 1,500.00 expended and 0.00 encumbered (pp2 to 3).

The 4,337.60 is every dollar the report says the Borough has received since 2022 (p1, Q3). On page 1 the same report certifies 0.00 encumbered at Q7 and 2,837.60 unspent and uncommitted on hand at Q9. The books show one order for the program, purchase order 25-00427, paid 1,500.00 by check 2237 on 05/13/2025. Account G-01-41-700-215 prints no other order, encumbrance or payment through 08/28/2026, and its balance on that date is 2,837.60. The FY2026 report funds no program, updates none and again certifies 2,837.60 on hand. The 2,837.60 is 4,337.60 less 1,500.00. The FY2025 report counts it as funding committed to the poster program and as money no program has.

self-contradiction · 4 documents · 10/04/2026
Verified2,837.60per the books
How the money was spent

The ledger, as printed.

Account G-01-41-700-215, as printed from the jurisdiction's own accounting system. Classification follows the Exhibit E gates.

Every published line of account G-01-41-700-215
DateCheckPOPayee and descriptionAmountClass
05/13/2025223725-00427THE BLACK POSTER PROJECT · poster project1,500.00Paid · Unverified
Total paid1,500.00
Conforming abatement spending0.00
Vendors

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 $1,500.00, the largest payee total. Solid is the opioid account. Hatched is every other fund.

THE BLACK POSTER PROJECT1,500.00 1,500.00 from the opioid account
Documents · 7
ledgerBudget Transaction Audit Trail, account G-01-41-700-215, Opioid Abatement, 05/01/2025 to 08/28/2026, printed 08/28/202608/28/2026Open
ledgerBudget Detail Inquiry, account G-01-41-700-215, Opioid Abatement, 01/01/2022 to 06/04/2026, printed 06/04/202606/04/2026Open
ledgerBudget Transaction Audit Trail, account G-01-41-700-215, Opioid Abatement, 01/01/2022 to 12/31/2026, printed 06/04/202606/04/2026Open
dhs reportNJ DHS 2023 Opioid Abatement Report, FY2023, Borough of Wanaque, State ID NJ240Open
dhs reportNJ DHS Opioid Settlement Funding Report, FY2024, Borough of Wanaque, State ID NJ240Open
dhs reportNJ DHS Opioid Settlement Funding Report, FY2025, Borough of Wanaque, State ID NJ240Open
dhs reportNJ DHS Opioid Settlement Funding Report, FY2026, Borough of Wanaque, State ID NJ240Open

All documents are public records produced by the jurisdiction. Titles are the documents' own.

Records and timeline
Timeline

No dated event is published for this jurisdiction yet.

05/27/2026Records produced
Records produced in part
Correction from Wanaque

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

Can 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 Wanaque 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

  1. ReportWanaque10/03/2026

    Borough of Wanaque

    Wanaque reports receiving 4,337.60 in opioid settlement money, it has spent 1,500.00 on one school poster program, and its FY2025 report contradicts itself about that program and the money left over.

All articles