Elizabeth
- 01Certified plush dolls as a youth prevention program2,568.00
- 02Reported 98,183.87 more on hand than it reported receiving98,183.87
- 03Reported 27,317.32 spent in a year it paid 41,047.7613,730.44
- 04Counted one unpaid 1,078.00 order as spent and encumbered1,078.00
What the reports say,
and what the books show.
Elizabeth has received $1,360,994.10 in opioid settlement funds and spent $93,533.06 of it. Its largest single year difference between the report and the books is $13,730.44.
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
- Project Recover
- Recipient
- City of Elizabeth
- Amount expended
- $0.00
- Received to date
- $76,808.28
filed
- Program name
- Project Recover
- Recipient
- City of Elizabeth
- Recipient category
- County or Municipality (including Departments and Municipal Alliances)
- Programs listed
- 2
- Amount expended
- $4,987.70
- Unspent on hand
- $874,724.10
- Received to date
- $637,712.08
filed
- Program name
- Project Recover
- Programs listed
- 2
- Amount expended
- $27,317.32
- Unspent on hand
- $1,315,682.17
- Received to date
- $1,102,984.52
filed
- Program name
- LEAD
- Recipient
- Elizabeth Police Department
- Recipient category
- County or Municipality (including Departments and Municipal Alliances)
- Programs listed
- 5
- Amount expended
- $44,490.69
- Unspent on hand
- $1,459,177.97
- Received to date
- $1,360,994.10
9 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 lists a new program named LEAD at 2,568.00 funded and spent, recipient Elizabeth Police Department (pp5 and 6).
It describes the program as substance misuse prevention education and decision-making skills for children through 8th grade. It files the program under Primary Prevention, Education, and Training, with the Schedule B strategy Prevent Misuse of Opioids, and reports 120 individuals served. The account shows one purchase behind the figure. JCM Associates LLC order 26-06844, encumbered 01/30/2026, bought 15 inch LEO plush dolls for 2,400.00 and shipping for 168.00. Check 222280 paid both lines on 06/04/2026. The two lines make the certified figure to the cent. The report's funding and launch date, 1/30/2026, is the date the doll order was encumbered. The doll order is the program's whole certified funding. The money the report certifies as a prevention education program bought plush dolls. Plush dolls are not among the uses Exhibit E lists, and no prevention instruction paid for by this program is documented.
program-misclassification · 3 documents · 10/03/2026The FY2026 report certifies that the City has received 1,360,994.10 since the distributions began in 2022, interest included (Q3, p1).
It certifies 1,459,177.97 of unspent and uncommitted funds on hand (Q9, p2). That is 98,183.87 more than the City says it ever received. The report's own figures leave 1,283,120.39, which is the 1,360,994.10 received less the 76,795.71 the four reports certify as spent and the 1,078.00 certified as encumbered. The certified figure is a ledger balance. The City's general ledger reserve for the settlement, account 7-02-213-41-826-23, opened 02/01/2026 at 1,460,255.97 and had no entry until 07/28/2026, so that was also its balance on 06/30/2026. 1,460,255.97 less the 1,078.00 encumbered is 1,459,177.97, to the cent. On 07/28/2026 a manual entry, OPIOID INCREASE FY 2027, added 39,316.44. The FY2024 and FY2025 reports also certify more on hand than received. FY2024 certifies 874,724.10 on hand against 637,712.08 received. FY2025 certifies 1,315,682.17 on hand against 1,102,984.52 received. What else the reserve holds is not in the produced records.
unspent-misstated · 4 documents · 10/03/2026The FY2025 report certifies 27,317.32 expended between 7/1/2024 and 6/30/2025 (Q6, p1).
Its one program entry, an update for Project Recover, carries the same figure (p5). The account paid 41,047.76 in that period on 16 lines and 11 checks. The two largest are Tate Law Group, 14,297.04 by check 214793 on 03/06/2025, and Elizabethport Presbyterian Center, 13,860.00 by check 214519 on 02/20/2025. The report is 13,730.44 below the books. No combination of the account's payments from 01/18/2024 to 08/08/2025 adds to 27,317.32. The report certifies 0.00 in administrative expenses and names no legal fee. The FY2024 report missed the other way. It certifies 4,987.70 against 4,070.00 paid in its year.
misreported-expenditure · 3 documents · 10/03/2026The FY2026 report lists a new program, Overdose Fatality Review Team, at 2,156.00 funded and spent and 0.00 encumbered (pp7 and 8).
It says settlement funds purchased meeting owl software and hardware to enable remote attendance at meetings. The same report certifies 1,078.00 appropriated or encumbered but not yet spent (Q7, p2). The account holds two Owl Labs orders of 1,078.00 each. Order 26-06548, a Meeting Owl 3 for 879.00 and an expansion microphone for 199.00, was paid by check 220858 on 02/19/2026. Order 26-06081, described as MEETING OWL3-US/CA EXPANSION M, has been open since 12/31/2025 and was still open on 08/28/2026. The account paid 1,078.00 for meeting hardware, not 2,156.00. The open order is the only encumbrance on the account at 06/30/2026, so it is the Q7 figure, and the program counts it as spent as well. Whether the open order is a duplicate is not in the record.
misreported-expenditure · 3 documents · 10/03/2026The FY2026 report carries an update for Project Recover that prints 27,317.32 as the amount expended from 7/1/2025 to 6/30/2026, last updated 8/31/2026 (p14).
The FY2025 report printed the same 27,317.32 for 7/1/2024 to 6/30/2025, and it was that year's whole certified spending (FY2025 pp1 and 5). The FY2026 update repeats the FY2025 text on the pop-up sessions word for word, and the same counts, 85 participants, 20 Narcan lockboxes, 600 Narcan doses, 3 training sessions and 12 pop-up sessions. The five FY2026 program amounts add to 44,928.36. The report certifies 44,490.69 spent (Q6, p1), 437.67 less. The four new programs add to 17,611.04, which leaves 26,879.65 of the certified total that no new program describes. The account's FY2026 payments that no new program claims net 31,882.26.
self-contradiction · 2 documents · 10/03/2026The FY2025 report certifies 0.00 appropriated or encumbered but not yet spent for 7/1/2024 to 6/30/2025 (Q7, p1).
Three orders entered in that period were open on 06/30/2025. NaloxBox order 25-05026 for 2,705.11, first encumbered 12/13/2024, was paid by check 218193 on 09/25/2025. Kai Restaurant and Bar order 25-09273 for 1,440.00 and Laurie Hills order 25-09271 for 4,500.00, both first encumbered 06/05/2025, were paid by checks 216249 on 07/03/2025 and 216359 on 07/10/2025. Together they are 8,645.11. The FY2024 report also certifies 0.00 encumbered (Q7, p1), while its own Project Recover entry lists 76,000.00 encumbered or appropriated (8b, p6), and Crown Awards orders 24-09269 and 24-10216 for 927.70 were open on 06/30/2024.
misreported-encumbrance · 3 documents · 10/03/2026Check 217892, dated 09/11/2025, paid Prevention Links, Inc.
17,529.65 for consultation and preparation on order 26-01116 and 600.00 for presentations on order 26-01117, from the settlement account. The City's vendor report for Prevention Links, all funds from 01/01/2018, shows the same 17,529.65 paid from the Municipal Alliance FY 2022 grant account by check 201626 on 11/04/2022, check 205239 on 07/06/2023 and check 211183 on 07/25/2024. On 08/27/2026 the City entered order 27-01512 for consulting services at 17,529.65 on its Municipal Alliance 2026 account. A 600.00 Prevention Links charge was paid from Municipal Alliance accounts in 2021, 2023 and 2024. On 02/20/2025 the Alliance fiscal 2024 grant paid Prevention Links 4,750.00. On 09/11/2025 the settlement account posted and reversed a 4,750.00 partial refund on order 26-01116 marked Repete Pay, and on 10/24/2025 a 4,750.00 reimbursement posted to the account. No FY2026 program names Prevention Links. That the settlement money carried, for one year, a cost the Alliance grant carried in the years around it is this project's inference from these records.
funding-source-substitution · 3 documents · 10/03/2026The account paid Island Cafe Rock LLC 2,110.00 for PROJECT RECOVERY APPRECIATION by check 209216 on 03/07/2024.
It paid Kai Restaurant and Bar 1,200.00 for an annual luncheon and 240.00 in gratuity by check 216249 on 07/03/2025. It paid Crown Awards 788.13 for trophies for the opioid program by check 210853 on 07/11/2024 and 139.57 for an engraved acrylic book award by check 211504 on 08/22/2024. It paid Dashing by Design, LLC 1,107.50 for portable 10000mAh chargers by check 217218 on 08/08/2025. Island Cafe Rock and Crown Awards have no other payment from any City fund from 01/01/2018 to 08/31/2026. Kai's only other City payment, a delegation luncheon on 11/15/2024, came from current fund line 5-01-27-330-DHH-325. Dashing by Design supplies the City's giveaways on other grants and operating lines, and the chargers are its only charge to the settlement account. No report describes an abatement service delivered through the meals, the awards or the chargers. No listed use covers recognition events, trophies or phone chargers, and no prevention program using them is documented.
non-conforming-spending · 5 documents · 10/03/2026The FY2026 report certifies Opioid Awareness Education and Prevention Services at 10,892.04 spent, recipient the City's Building Future Leaders Youth Program, with 7 education sessions and 85 people served (pp9 to 11).
The account paid Mission Driven Education 3,250.00 for opioid training for staff by check 219991 on 12/18/2025 and 7,500.00 for an opioid awareness series by check 220090 on 12/19/2025. It paid ShopRite 142.04 for a Building Future Leaders opioid training by check 220287 on 01/08/2026. The three payments make the certified figure to the cent. Prevention education about opioid misuse for young people, and training for the staff who work with them, are among the uses Exhibit E lists.
conforming-spending · 3 documents · 10/03/2026Patterns this jurisdiction appears in: Funding-source substitution
The ledger, as printed.
Account G-02-41-826-23, as printed from the jurisdiction's own accounting system. Classification follows the Exhibit E gates.
| Date | Check | PO | Payee and description | Amount | Class |
|---|---|---|---|---|---|
| 01/18/2024 | 208585 | 24-04707 | REMEONER, LLC · PRODUCT RECOVER MARKETING | 1,000.00 | Paid · Unverified |
| 03/07/2024 | 209216 | 24-06736 | ISLAND CAFE ROCK LLC · PROJECT RECOVERY APPRECIATION | 2,110.00 | Paid · Non-conforming |
| 03/07/2024 | 209266 | 24-06668 | PREVENTION LINKS, INC · HEALTH AND WELLNESS TRAINING | 960.00 | Paid · Unverified |
| 07/11/2024 | 210853 | 24-09269 | CROWN AWARDS · INV# 37226758-E | 244.24 | Paid · Non-conforming |
| 07/11/2024 | 210853 | 24-09269 | CROWN AWARDS · TROPHIES FOR OPIOID PROGRAM | 543.89 | Paid · Non-conforming |
| 08/22/2024 | 211504 | 24-10216 | CROWN AWARDS · 5" BOOK ACRYLIC | 69.98 | Paid · Non-conforming |
| 08/22/2024 | 211504 | 24-10216 | CROWN AWARDS · 6.5X1X2.5 clear acrylic base | 16.00 | Paid · Non-conforming |
| 08/22/2024 | 211504 | 24-10216 | CROWN AWARDS · EXTRA CHARACTER CHARGE | 40.60 | Paid · Non-conforming |
| 08/22/2024 | 211504 | 24-10216 | CROWN AWARDS · SHIPPING | 12.99 | Paid · Non-conforming |
| 09/05/2024 | 211772 | 25-00914 | NAVY VETERAN PRINTING CORP · 40 12 X 18 NALOXONE POSTERS | 144.00 | Paid · Conforming |
| 10/24/2024 | 212405 | 25-02302 | NALOXBOX · NALOXBOX VERTICAL EDITION | 2,694.66 | Paid · Conforming |
| 12/05/2024 | 212892 | 25-03449 | LEONARD GRAYSON · HOTEL WASHINGTON DC,GAS,DINNER | 527.96 | Paid · Unverified |
| 12/05/2024 | 212897 | 25-03346 | LAURIE HILLS · CONSULTANT FOR N.O.A.T. GRANT | 5,500.00 | Paid · Unverified |
| 02/20/2025 | 214519 | 25-05765 | ELIZABETHPORT PRESBYTERIAN CTR · PROFESSIONAL SVCS PERFORMED | 13,860.00 | Paid · Unverified |
| 03/06/2025 | 214793 | 25-06531 | TATE LAW GROUP, LLC · INV# 2013-59,2013-64 | 14,297.04 | Paid · Unverified |
| 03/20/2025 | 215000 | 25-05766 | W.B. MASON CO., INC. · MISC OFFICE SUPPLIES | 438.40 | Paid · Unverified |
| 04/24/2025 | 215404 | 25-07294 | REMEONER, LLC · PROJECT RECOVER SVC REND | 908.00 | Paid · Unverified |
| 06/19/2025 | 216061 | 25-06731 | ADDICTION POLICY FORUM · STIGMA REDUCTION TRAINING | 1,000.00 | Paid · Conforming |
| 06/19/2025 | 216061 | 25-06731 | ADDICTION POLICY FORUM · STIGMA REDUCTION TRAINING - | 750.00 | Paid · Conforming |
| 07/03/2025 | 216249 | 25-09273 | KAI RESTUARANT & BAR · ANNUAL LUNCHEON FOR | 1,200.00 | Paid · Non-conforming |
| 07/03/2025 | 216249 | 25-09273 | KAI RESTUARANT & BAR · GRATUITY | 240.00 | Paid · Non-conforming |
| 07/10/2025 | 216359 | 25-09271 | LAURIE HILLS · DATA ANALYSIS AND EVALUATION | 4,500.00 | Paid · Unverified |
| 08/08/2025 | 217218 | 26-00489 | DASHING BY DESIGN, LLC · PORTABLE 10000MAH CHARGER | 1,107.50 | Paid · Non-conforming |
| 09/11/2025 | 217892 | 26-01117 | PREVENTION LINKS, INC · CONSULTANT, PRESENTATIONS | 600.00 | Paid · Unverified |
| 09/11/2025 | 217892 | 26-01116 | PREVENTION LINKS, INC · CONSULTATION, PREPARATION/ | 17,529.65 | Paid · Unverified |
| 09/11/2025 | Partial Refund PO 26-01116, Repete Pay | -4,750.00 | Reversal · Unverified | ||
| 09/11/2025 | REVERSE B 10252 | 4,750.00 | Paid · Unverified | ||
| 09/25/2025 | 218193 | 25-05026 | NALOXBOX · NALOXBOX VERTICAL EDITION | 2,705.11 | Paid · Conforming |
| 10/23/2025 | 218567 | 26-02820 | PANORAMA TOURS, INC. · COACH BUS RENTAL FOR SENIOR | 1,995.00 | Paid · Unverified |
| 10/24/2025 | Payment Window XCONVERT | -4,750.00 | Reversal · Unverified | ||
| 11/20/2025 | 218853 | 26-03446 | ADDICTION POLICY FORUM · ENCOMPASS: TRAINING MATERIALS | 750.00 | Paid · Conforming |
| 12/18/2025 | 219991 | 26-04386 | Mission Driven Education · DHH-Opioid Training for staff | 3,250.00 | Paid · Conforming |
| 12/19/2025 | 220090 | 26-05293 | Mission Driven Education · DHH-OPIOID AWARENESS SERIES | 7,500.00 | Paid · Conforming |
| 12/31/2025 | open | 26-06081 | OWL LABS INC. · MEETING OWL3-US/CA EXPANSION M | 1,078.00 | Open encumbrance · Unverified |
| 01/08/2026 | 220287 | 26-04286 | SHOPRITE (ELIZABETH STORE) · BFL OPIOID TRAINING | 142.04 | Paid · Conforming |
| 02/19/2026 | 220858 | 26-06548 | OWL LABS INC. · EXPANSION MIC - GRAY | 199.00 | Paid · Unverified |
| 02/19/2026 | 220858 | 26-06548 | OWL LABS INC. · MEETING OWL 3 - US/CA | 879.00 | Paid · Unverified |
| 03/31/2026 | 24-10078 | CROWN AWARDS · 5" BOOK ACRYLIC W/BASE | 139.57 | Journal · Non-conforming | |
| 06/04/2026 | 222280 | 26-06844 | JCM ASSOCIATES LLC · SHIPPING | 168.00 | Paid · Non-conforming |
| 06/04/2026 | 222280 | 26-06844 | JCM ASSOCIATES LLC · 15" LEO PLUSH DOLL | 2,400.00 | Paid · Non-conforming |
| 06/04/2026 | 222302 | 26-09287 | Mission Driven Education · INV# 1029 | 8,000.00 | Paid · Unverified |
| Total paid | 103,033.06 | ||||
| Conforming abatement spending | 18,935.81 |
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 $19,089.65, 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 Elizabeth tell the State it spent the money on?
It certified 10 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
Elizabeth
Elizabeth certified a 2,568.00 order of plush dolls to the State as a youth prevention program, reported holding 98,183.87 more than it reports receiving, and certified 13,730.44 less FY2025 spending than its own account paid.