Berkeley Heights Township
- 01Reported more money on hand than it ever received1,406.82
- 02Certified 0.00 appropriated after budgeting 31,404.6631,404.66
- 03Certified 0.00 appropriated after inserting 11,964.6311,964.63
- 04Reported 1,465.16 received when its books show 5,603.224,138.06
What the reports say,
and what the books show.
Berkeley Heights Township has received $59,706.98 in opioid settlement funds and no ledger spending is published yet.
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
- Program name
- BHPD Community Policing Outreach Program
- Recipient
- Berkeley Heights Police Department
- Amount expended
- $0.00
- Received to date
- $1,465.16
filed
- Programs listed
- none
- Amount expended
- $0.00
- Unspent on hand
- $37,230.74
- Received to date
- $37,230.74
filed
- Programs listed
- none
- Amount expended
- $0.00
- Unspent on hand
- $50,626.88
- Received to date
- $50,626.89
filed
- Programs listed
- none
- Amount expended
- $0.00
- Unspent on hand
- $61,113.80
- Received to date
- $59,706.98
4 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 certifies 59,706.98 received since the distribution of opioid abatement funds began in 2022 (question 3, page 1).
It certifies 0.00 spent in the year (question 6, page 1), and 0.00 encumbered and 0.00 in administrative expenses (questions 7 and 8, page 2). It certifies 61,113.80 of unspent funds the Township currently has on hand (question 9, page 2). The FY2023, FY2024 and FY2025 reports each certify 0.00 expended. With nothing spent in any year, the money on hand cannot exceed the money received. The report puts it 1,406.82 higher. The FY2025 report certified 50,626.88 on hand (question 9, page 1). The FY2026 figure is 10,486.92 higher, while the same report certifies 9,080.07 received in the year and 0.01 of interest, 9,080.08 together. The Township's produced revenue audit trails, printed 05/28/2026, record 49,747.17 of settlement receipts from 11/21/2022 to 05/05/2026. The report's figures cannot all be true.
self-contradiction · 4 documents · 10/04/2026The FY2025 report certifies 0.00 expended and 0.00 appropriated or encumbered but not yet spent between 7/1/2024 and 6/30/2025 (questions 6 and 7, page 1).
It certifies 50,626.88 on hand (question 9, page 1). The revenue audit trail for settlement account G-02-20-101-006, printed 05/28/2026, carries a revenue journal of 05/06/2025 for 31,404.66 described as "grants appropriated via budget." The same day the 2025 current fund revenue account 5-01-10-554-000 realizes 31,404.66 as revenue of the grant. The books show 31,404.66 of settlement money appropriated in the reporting period. The report certifies none of it spent and none of it appropriated. Both cannot be true.
misreported-encumbrance · 3 documents · 10/04/2026The FY2026 report certifies 0.00 spent (question 6, page 1) and 0.00 appropriated or encumbered but not yet spent between 7/1/2025 and 6/30/2026 (question 7, page 2).
It answers No to funding any program (question 17, page 3). The 2025 current fund revenue account 5-01-10-554-000, printed 05/28/2026, carries a revenue journal of 12/16/2025 for 11,964.63 described as "2025-371 Opioids 159 realize rev." A Chapter 159 insertion adds a revenue and an appropriation of the same amount to the budget. The same print shows 43,369.29 of settlement revenue anticipated in the 2025 budget, the 31,404.66 of 05/06/2025 and this 11,964.63. The books show 11,964.63 appropriated in the reporting period. The report certifies nothing spent and nothing appropriated. Both cannot be true.
misreported-encumbrance · 2 documents · 10/04/2026The FY2023 report certifies 1,465.16 as the full amount of opioid abatement funds received as of 6/30/23 (question 7, page 1).
The 2022 revenue audit trail for current fund account 2-01-09-630-025, Misc-Other, printed 05/28/2026, records two National Opioid Settlement receipts on 11/21/2022. They are 2,864.41 on check 17900 and 2,738.81 on check 16793, a total of 5,603.22. Both arrived before 06/30/2023. The books show 4,138.06 more received than the report certifies. The FY2024 report's cumulative figure of 37,230.74 (question 3, page 1) is the 1,465.16 plus FY2024's 35,765.57 and 0.01 of interest, so it carries the same shortfall.
misreported-receipts · 3 documents · 10/04/2026The ledger, as printed.
Account 2-01-09-630-025, as printed from the jurisdiction's own accounting system. Classification follows the Exhibit E gates.
| Date | Check | PO | Payee and description | Amount | Class |
|---|---|---|---|---|---|
| 11/21/2022 | 16793 | Cash Rcpt/Accrued Rev National Opiod Settlement | 2,738.81 | Receipt | |
| 11/21/2022 | 17900 | Cash Rcpt/Accrued Rev National Opiod Settlement | 2,864.41 | Receipt | |
| 08/10/2023 | 24027 | Cash Rcpt/Accrued Rev National Opioid Settlement | 2,654.27 | Receipt | |
| 08/10/2023 | Revenue Journal correction | 0.30 | Journal · Receipt | ||
| 08/10/2023 | Revenue Journal Opioid Settlement to unapp grant | -2,654.57 | Journal · Receipt | ||
| 08/23/2023 | Revenue Journal Realize Grant Revenue | 11,465.16 | Journal · Receipt | ||
| 08/23/2023 | Revenue Journal Realize Grant Revenue | 2,654.27 | Journal · Receipt | ||
| 11/27/2023 | Revenue Journal REVERSE BATCH | -14,119.43 | Journal · Receipt | ||
| 11/27/2023 | Revenue Journal Realize grant revenue | 14,119.43 | Journal · Receipt | ||
| 05/06/2024 | Cash Rcpt/Accrued Rev Walgreen Settlment | 9,444.55 | Receipt | ||
| 05/06/2024 | Cash Rcpt/Accrued Rev teva Settlment | 969.30 | Receipt | ||
| 05/06/2024 | Cash Rcpt/Accrued Rev CVS Settlment | 1,166.77 | Receipt | ||
| 05/06/2024 | Cash Rcpt/Accrued Rev Walgreen Settlment | 891.15 | Receipt | ||
| 05/06/2024 | Cash Rcpt/Accrued Rev CVS Settlment | 1,083.23 | Receipt | ||
| 05/06/2024 | Cash Rcpt/Accrued Rev National Opiod Settlement Wilmington DE | 1,528.06 | Receipt | ||
| 05/06/2024 | Cash Rcpt/Accrued Rev Walgreen Settlment | 1,492.60 | Receipt | ||
| 06/11/2024 | Revenue Journal | 6,279.35 | Journal · Receipt | ||
| 06/11/2024 | Revenue Journal Realize Revenue of grant | 6,279.35 | Journal · Receipt | ||
| 06/11/2024 | Revenue Journal | 9,945.56 | Journal · Receipt | ||
| 06/24/2024 | 29458 | Cash Rcpt/Accrued Rev National Opioid Settlement | 2,965.00 | Receipt | |
| 08/01/2024 | AACH | Cash Rcpt/Accrued Rev CVS Payment 2 | 921.10 | Receipt | |
| 08/01/2024 | ACH | Cash Rcpt/Accrued Rev Teva Payment 2 | 1,060.95 | Receipt | |
| 08/01/2024 | Cash Rcpt/Accrued Rev Allergan Payment 2 | 1,083.98 | Receipt | ||
| 08/13/2024 | 110525361 | Cash Rcpt/Accrued Rev National Opioids Settlement Allergan | 1,083.98 | Receipt | |
| 08/13/2024 | 110525361 | Cash Rcpt/Accrued Rev correction of duplicate | -1,083.98 | Receipt | |
| 08/13/2024 | 110525474 | Cash Rcpt/Accrued Rev National Opioids Trust CVS Settlement | 921.10 | Receipt | |
| 08/13/2024 | 110529570 | Cash Rcpt/Accrued Rev National Opioids Settlement Trust TEVA | 1,060.95 | Receipt | |
| 08/13/2024 | 31656 | Cash Rcpt/Accrued Rev National Opioids Settlement FD Trust | 3,594.48 | Receipt | |
| 08/13/2024 | 31656 | Cash Rcpt/Accrued Rev settlement check wrond acct | 3,594.48 | Receipt | |
| 08/13/2024 | 31656 | Cash Rcpt/Accrued Rev settlement check wrond acct | -3,594.48 | Receipt | |
| 08/13/2024 | Cash Rcpt/Accrued Rev TEVA settlement double posted | -1,060.95 | Receipt | ||
| 08/13/2024 | Cash Rcpt/Accrued Rev cvs settlement double posted | -921.10 | Receipt | ||
| 09/16/2024 | 110529570 | Cash Rcpt/Accrued Rev SB posted to grant acct | -1,365.94 | Receipt | |
| 09/16/2024 | 110529570 | Cash Rcpt/Accrued Rev TEVA settlement check | 1,365.94 | Receipt | |
| 09/16/2024 | 2057 | Cash Rcpt/Accrued Rev OPIOID Settlement McKinsey Subdivision | 1,365.94 | Receipt | |
| 10/11/2024 | 32565 | Cash Rcpt/Accrued Rev Opioid Trust Abatement Endo Fund | 1,183.28 | Receipt | |
| 10/11/2024 | 32565 | Cash Rcpt/Accrued Rev SB posted to Grant acct | -1,183.28 | Receipt | |
| 10/11/2024 | 32565 | Cash Rcpt/Accrued Rev Opiod check | 1,183.28 | Receipt | |
| 12/31/2024 | Revenue Journal Unapprop 2024 Opioid Funds | -38,695.95 | Journal · Receipt | ||
| 04/17/2025 | 110703367 | Cash Rcpt/Accrued Rev Opioid US Bank Walgreens | -892.02 | Receipt | |
| 04/17/2025 | 110703367 | Cash Rcpt/Accrued Rev Opioid US Bank Walgreens | 892.02 | Receipt | |
| 04/17/2025 | 110703367 | Cash Rcpt/Accrued Rev Opioid US Bank Walgreens Settlement | 892.02 | Receipt | |
| 05/06/2025 | Revenue Journal Realise revenue of Grant | 31,404.66 | Journal · Receipt | ||
| 05/06/2025 | Revenue Journal grants appropriated via budget | 31,404.66 | Journal · Receipt | ||
| 06/23/2025 | 35011 | Cash Rcpt/Accrued Rev National Opioid Settlement Trust | 3,294.40 | Receipt | |
| 08/07/2025 | 110797587 | Cash Rcpt/Accrued Rev Opiods Trust Allergan US Bank | 1,075.06 | Receipt | |
| 08/25/2025 | 110804062 | Cash Rcpt/Accrued Rev Opioids US Bank CVS | 1,900.43 | Receipt | |
| 08/25/2025 | 110809490 | Cash Rcpt/Accrued Rev Opioids US Bank Teva | 1,032.48 | Receipt | |
| 08/25/2025 | 36671 | Cash Rcpt/Accrued Rev Opioids Wilmington Trust | 3,594.48 | Receipt | |
| 11/14/2025 | 110862793 | Cash Rcpt/Accrued Rev Opioid Trust Walmart | 75.56 | Receipt | |
| 12/16/2025 | Revenue Journal 2025-371 Opioids 159 realize rev | 11,964.63 | Journal · Receipt | ||
| 05/05/2026 | 110968891 | Cash Rcpt/Accrued Rev Opioids Trust Walgreens | 874.86 | Receipt | |
| Total paid | 0.00 | ||||
| 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.
No payee is published for this jurisdiction yet.
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 Berkeley Heights 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
Berkeley Heights Township
Berkeley Heights Township has reported spending and appropriating none of its opioid settlement money in four years, while its books show 43,369.29 appropriated and its FY2026 report certifies 1,406.82 more on hand than it says it ever received.