County · County government · 1 municipality · 2 jurisdictions in total

Salem County

2 jurisdictions in Salem County receive opioid settlement funds. They are the county government and 1 municipality. No complete ledger has been published for this county yet. 1 jurisdiction is graded F for certifying spending that does not exist in the books.

Complete ledgers · 0 of 2Records refused · 0Graded F · 1

Grade board · 2 jurisdictionsSalem County · provisional

Pennsville Township

A
B
C
D
F
Not yet graded
Records refused

County wide · county government and 1 municipality · 0 of 2 with complete ledgers

Received$2,088,340.18Cumulative, as each jurisdiction last certified to the State

Spent, verified$827,547.94Summed from the ledger rows published here

Non-conforming$658,995.39Classified against the Exhibit E gates

Misreported to the State$27,714.37Certified figures the books do not support

Every figure is summed over the county government and 1 municipality, from the published rows, in whole cents. A jurisdiction with no ledger adds nothing to spent.

The county government

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

Received$2,051,978.29Cumulative, as last certified to the State

Paid$827,547.94Summed from the county ledger

Misreported to the State$27,714.37Certified figures the county books do not support

F

Grade F · provisional · rubric v5Grade F · provisional

Reporting integrity · weight 50: 80.41 / 100
Spending conformity · weight 40: 7.24 / 100
Transparency · weight 10: 60 / 100
Weighted score: 49.1 · F

How grades work

1 municipality

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

Municipalities

No municipality in this county is graded yet. A letter grade needs a complete ledger over the graded window.

Not yet graded · 1

Pennsville Township Not yet requested

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.

1

Funding-source substitution

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

1

Year-end salary reclass

Salary moved onto the opioid account by journal entry at fiscal year end.

Findings in Salem County

Between 12/30/2025 and 03/12/2026 the County paid West Jersey Title Agency 604,970.41 from its opioid settlement account for three properties in Pilesgrove. Deposits of 5,000.00 each for 8 Chapel Street and 24 Church Street on 12/30/2025. Closings of 494,215.91 for 24 Church Street and 55,754.50 for 8 Chapel Street on 02/19/2026. 45,000.00 for Green Street, Block 53 Lot 4, on 03/12/2026. Resolution 2026-044, adopted by the Board of County Commissioners on 01/21/2026 and certified by the Clerk of the Board, authorizes buying 24 Church Street for 925,000.00 and 8 Chapel Street for 55,000.00 for county purposes, including a senior citizen center and office space for County government. It states the County will fund the purchases through opioid litigation settlement funds and CDBG CARES Act funding, which results in no additional costs to county taxpayers. The record holds no resolution for the Green Street parcel. Exhibit E names recovery housing, peer recovery centers and crisis stabilization centers, not a senior center or County offices, and no opioid program for these buildings is documented. Every payment falls in FY2026, 07/01/2025 to 06/30/2026. The FY2026 report, published 10/01/2026, certifies them inside a Recovery Supports program figure of 643,214.13.

3 documents · 09/24/2026

The FY2025 report certifies 37,061.61 in unspent and uncommitted opioid funds on hand. The same report certifies 26,103.00 received since the distribution commenced in 2022, including interest, and 0.00 of interest in the period. The balance on hand is 10,958.61 more than everything the Township says it ever received. The three reports certify 2,615.10 expended in all, 0.00 as of 06/30/2023, 2,615.10 in FY2024 and 0.00 in FY2025. On those figures no more than 23,487.90 could be on hand, and the certified balance is 13,573.71 higher. The FY2024 report has the same gap. It certifies 11,169.61 received since 2022, 0.00 of interest, 2,615.10 expended and 0.00 encumbered, and certifies 15,883.62 on hand. That is 4,714.01 more than everything received and 7,329.11 more than its own figures leave. Between the two reports the balance on hand rose by 21,177.99 while the FY2025 report certifies 14,933.39 received and nothing spent. One of the certified figures is false. The reports do not say which, and no ledger of the Township's opioid account is on file.

3 documents · 09/24/2026

The FY2026 report certifies 643,214.13 spent from 07/01/2025 to 06/30/2026 on Recovery Supports, with 28 participants served, on page 5. Recovery Supports is the program the County certified in FY2024 and FY2025 for sober living checks. In the FY2026 window the opioid account paid West Jersey Title Agency 604,970.41 for three properties in Pilesgrove. Deposits of 5,000.00 for 8 Chapel Street and 5,000.00 for 24 Church Street on 12/30/2025, checks Ck125737 and Ck125738. Closings of 494,215.91 for 24 Church Street and 55,754.50 for 8 Chapel Street on 02/19/2026, checks Ck126307 and Ck126308. 45,000.00 for Green Street, Block 53 Lot 4, on 03/12/2026, check Ck126446. It also paid the Cumberland County Improvement Authority 27,461.10 described as senior center reimbursements and professional services, less a 7,732.00 credit, 19,729.10 net. The report's other three program figures total 48,491.60, too small to hold the closings. The property and senior center payments are 624,699.51 of the 643,214.13. Resolution 2026-044 authorizes the Church Street and Chapel Street purchases for a senior citizen center and office space for County government. It says opioid settlement funds and a federal grant mean no additional costs to county taxpayers. The report's indicator text says the building purchase was in part funded by the fund as the County moves toward a community clinic. No clinic or recovery service in the building is documented. Exhibit E lists recovery housing, peer recovery centers and crisis stabilization. A senior center and County offices are not among the uses it lists.

5 documents · 10/03/2026

The FY2024 report certifies 2,615.10 expended between 07/01/2023 and 06/30/2024, and answers No when asked whether the Township funded any programs with opioid abatement funds in that year. The program the money went to was funded inside that year. The FY2023 report lists one program, National Night Out, with recipient Pennsville Police Department, funded 07/28/2023 at 2,615.10 and launched 08/01/2023. Both dates fall after 06/30/2023, the date that report certifies 0.00 expended as of. The FY2024 report says the money spent was on education and that the education was provided at the National Night Out event in August 2023. So the one program the Township has reported was funded and paid in FY2024, is listed in the FY2023 report, and is left out of the FY2024 answer on programs funded.

2 documents · 09/24/2026

The only program the Township has reported to the State is National Night Out. The recipient is the Pennsville Police Department and the amount is 2,615.10. The FY2023 report describes it as bringing awareness to addiction during a community event, gives its duration as once a year and certifies it under Prevention and Education. It answers N/A to clients seen, to the performance indicators tracked, to the statement of impact and to how success will be measured. The FY2024 report certifies the 2,615.10 as expended and reports 75 participants served and a reduction of 3 in opioid-related incidents for the program. It gives no basis for the reduction. The FY2025 report repeats both numbers. Exhibit E names prevention programs, including community education, that are evidence-based or evidence-informed. None of the three reports describes such a program behind the event. No ledger of the Township's opioid account is on file, so what the 2,615.10 paid for cannot be tested against the books.

3 documents · 09/24/2026

The County's payroll reports show its Assistant Supervisor of Nurses held that title from 2023 through 2026, and that none of her pay was charged to the opioid settlement account in 2023 or 2024. On 01/02/2025 a journal described as moving her salary from Public Health to the opioid account charged the account 612.50, 20 percent of her 3,062.50 pay, and the Public Health salary account's audit trail shows the same 612.50 credited back to it. Journals on 02/27/2025 did the same for three more January and February pays, 1,821.12. From the 02/27/2025 pay the payroll report itself charges the opioid account 595.14 of her pay and the Public Health appropriation 297.57, where the pay before it charged Public Health 892.71 and the opioid account nothing. Her gross pay was 2,975.71 before and 2,975.70 after. The Public Health charge fell by exactly the amount the opioid account took on. On every pay the payroll reports charge to the opioid account through 08/27/2026, its share is 20 percent of her pay. In all, 25,012.28 of her pay was charged to the opioid account from 01/02/2025 through 08/27/2026, 2,433.62 by journal and 22,578.66 through payroll. On 07/16/2026 the County credited back 1,821.92 described as her June and early July 2026 pay. The FY2025 report to the State describes the partial salary of the Assistant Supervisor of Nurses as an administrative cost and reports 0.00 of administrative expense. Settlement money may not replace existing funding, N.J.S.A. 26:2G-39(f).

10 documents · 09/24/2026

Documents

ledger10 filesOpen

vendor history3 filesOpen

purchase order1 fileOpen

resolution1 fileOpen

dhs report4 filesOpen

Municipal records1 municipalityOpen

Correction from Salem 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 Salem 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 Salem 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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