Linden
- 01Reported 49,503.55 more on hand than it ever received49,503.55
- 02FY2026 report books the same 26,639.43 to two programs26,639.43
- 03FY2026 reports 68,360.57 committed, books carry 176,638.14176,638.14
- 04Held 48,000.00 for consultants it said it never secured48,000.00
What the reports say,
and what the books show.
Linden has received $624,360.74 in opioid settlement funds and spent $28,304.43 of it. Its reports to the State certify $200.00 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
- Program name
- Linden Opioid Abatement and Eradication program
- Recipient
- City of Linden
- Amount expended
- $200.00
- Received to date
- $111,106.11
filed
- Programs listed
- none
- Amount expended
- $0.00
- Unspent on hand
- $375,165.48
- Received to date
- $325,661.93
filed
- Program name
- Linden Opioid Abatement and Eradication program
- Amount expended
- $4,500.00
- Unspent on hand
- $400,180.95
- Received to date
- $515,788.06
filed
- Program name
- Linden Opioid Abatement and Eradication program
- Programs listed
- 2
- Amount expended
- $26,639.43
- Unspent on hand
- $488,657.24
- Received to date
- $624,360.74
5 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 FY2023 report certifies 111,106.11 received and 200.00 expended as of 06/30/2023 (page 1).
The FY2024 report certifies 214,554.82 received between 07/01/2023 and 06/30/2024, 1.00 of interest and 325,661.93 received since the distribution commenced in 2022, which is the sum of the three. It certifies 0.00 expended, 48,000.00 appropriated or encumbered and no transfer to the county. It then certifies 375,165.48 of unspent and uncommitted funds on hand (page 1). That is 49,503.55 more than everything the City says it has received. On the City's own figures, 325,661.93 received less 200.00 spent leaves 325,461.93, and 277,461.93 once the 48,000.00 encumbrance is set aside. The certified on-hand figure is 97,703.55 above that. The City's audit trail, printed 06/05/2026, shows no payment from the settlement accounts before 05/21/2025 and two open orders totaling 48,000.00 at 06/30/2024. A fund cannot hold more than was paid into it.
unspent-misstated · 3 documents · 10/04/2026The FY2026 report certifies 26,639.43 expended and 68,360.57 appropriated or encumbered between 07/01/2025 and 06/30/2026 (pages 1 and 2).
It lists a new program, Linden Opioid Eradication and Abatement Program, run by the consultants Stay on Course and Tammy Williams, funded 3/10/2026 and launched 9/1/2023, with 95,000.00 of funding, 26,639.43 spent and 68,360.57 encumbered (pages 4 and 5). Its update on the 2023 program, Linden Opioid Abatement and Eradication program, reports a modification to the funding amount and 26,639.43 expended on consultants, literature, tee shirts, brochures, fentanyl strips, a panel discussion, community event appearances with refreshments and stigma free decals (page 7). The two program blocks total 53,278.86, twice the certified figure. The new program carries a launch date two and a half years before its funding date. The books show one set of payments behind both blocks. Through 06/05/2026 the window holds 23,804.43 paid on purchase orders 25-01201 and 25-01165 to Stay on Course and Tammy Williams and on 25-04573, 25-05824 and 25-07215 to Rayzo, Inc. Purchase order 25-01165 was first encumbered on 02/25/2025, a year before the new program's funding date. The report assigns one sum of spending to two programs, one new and one three years old.
self-contradiction · 3 documents · 10/04/2026The FY2026 report certifies 68,360.57 appropriated or encumbered but not yet spent between 07/01/2025 and 06/30/2026 (page 2).
That is the new program's 95,000.00 of funding less its 26,639.43 spent (page 5), a budget remainder. The City's audit trail, printed 06/05/2026, carries 176,638.14 in open orders across eight settlement accounts, the printed Encumber YTD total. They are 25,000.00 to Reflection and Resilience open since 12/19/2022, 23,000.00 to Morning Star Community open since 04/30/2024, 25,000.00 to Quantum Wellness open since 02/25/2025, 24,677.48 and 40,000.00 to Stay on Course, 13,960.66 to Tammy Williams and 25,000.00 to First Baptist Church of Linden for safe haven facility services. The report states 108,277.57 less committed than the books held 25 days before the year closed.
misreported-encumbrance · 2 documents · 10/04/2026The FY2024 report certifies 0.00 expended and 48,000.00 appropriated or encumbered but not yet spent between 07/01/2023 and 06/30/2024 (page 1).
Its own explanation says the 48,000.00 appropriation was for consultants in behavioral health and substance abuse abatement, and that the City had not been able to secure professionals for the 2024 year (page 1). Asked whether the City funded any programs that year, it answers No (page 2). The books show the 48,000.00 is two purchase orders. Order 22-06553 of 12/19/2022 commits 25,000.00 to Reflection and Resilience as lead opioid consultant. Order 24-02434 of 04/30/2024 commits 23,000.00 to Morning Star Community for opioid abatement prevention. Neither order has received a payment. Both were still open on 06/05/2026, three and a half years after the first was placed. The FY2026 report names other consultants, Stay on Course and Tammy Williams, as the program's consultants. The City carried 48,000.00 as committed to professionals it told the State it had not secured.
misreported-encumbrance · 3 documents · 10/04/2026The FY2023 report certifies 200.00 of settlement funds expended as of 06/30/2023 (page 1), spent for a consultant's attendance at a meeting and strategic planning (page 2).
The City's audit trail for its settlement accounts prints from 01/01/2022. It shows no payment before 05/21/2025. The only entry before 06/30/2023 is purchase order 22-06553 of 12/19/2022, 25,000.00 to Reflection and Resilience, which was never paid. The books carry no 200.00 payment in any year.
misreported-expenditure · 2 documents · 10/04/2026The ledger, as printed.
Account G-02-40-110-022-001, as printed from the jurisdiction's own accounting system. Classification follows the Exhibit E gates.
| Date | Check | PO | Payee and description | Amount | Class |
|---|---|---|---|---|---|
| 12/19/2022 | open | 22-06553 | REFLECTION & RESILIENCE · LEAD CONSULT OPIOID CONSULT SE | 25,000.00 | Open encumbrance · Unverified |
| 04/30/2024 | open | 24-02434 | MORNING STAR COMMUNITY · OPIOID ABATEMENT PREVENTION | 23,000.00 | Open encumbrance · Unverified |
| 02/25/2025 | open | 25-01163 | QUANTUM WELLNESS, LLP · PREVENTION CONSULTANTS FOR | 5,259.21 | Open encumbrance · Unverified |
| 02/25/2025 | open | 25-01163 | QUANTUM WELLNESS, LLP · PREVENTION CONSULTANTS FOR | 12,581.20 | Open encumbrance · Unverified |
| 02/25/2025 | open | 25-01163 | QUANTUM WELLNESS, LLP · PREVENTION CONSULTANTS FOR | 7,159.59 | Open encumbrance · Unverified |
| 05/21/2025 | 195985 | 24-06162 | ZSCHOOL, LLC · CERTIFICATE PROGRAM; | 4,500.00 | Paid · Unverified |
| 07/02/2025 | open | 25-01201 | STAY ON COURSE, LLC · LEAD CONSULTANT FOR | 3,416.52 | Open encumbrance · Unverified |
| 07/02/2025 | open | 25-01201 | STAY ON COURSE, LLC · LEAD CONSULTANT FOR | 21,260.96 | Open encumbrance · Unverified |
| 07/16/2025 | 196808 | 25-01201 | STAY ON COURSE, LLC · OPIOID CONSULTANT SERVICES | 1,812.84 | Paid · Unverified |
| 07/16/2025 | 196808 | 25-01201 | STAY ON COURSE, LLC · OPIOID CONSULTANT SERVICES | 1,125.00 | Paid · Unverified |
| 08/07/2025 | 25-01165 | TAMMY WILLIAMS · PREVENTION CONSULTANTS FOR | 6,187.31 | Journal · Unverified | |
| 08/07/2025 | 25-01165 | TAMMY WILLIAMS · PREVENTION CONSULTANTS FOR | 11,708.35 | Journal · Unverified | |
| 08/07/2025 | open | 25-01165 | TAMMY WILLIAMS · PREVENTION CONSULTANT-OPIOID | 7,773.35 | Open encumbrance · Unverified |
| 08/07/2025 | open | 25-01165 | TAMMY WILLIAMS · PREVENTION CONSULTANT-OPIOID | 6,187.31 | Open encumbrance · Unverified |
| 08/20/2025 | 197151 | 25-01165 | TAMMY WILLIAMS · 04/08/25-07/15/25 INVOICE#1 | 500.00 | Paid · Unverified |
| 08/20/2025 | 197160 | 25-04573 | RAYZO, INC. · SERVICES-OPIOD ABATEMENT PROGR | 1,377.00 | Paid · Unverified |
| 09/17/2025 | 197385 | 25-01201 | STAY ON COURSE, LLC · INV# 0003 7/28/25 OPIOID SVCS | 337.83 | Paid · Unverified |
| 09/17/2025 | 197385 | 25-01201 | STAY ON COURSE, LLC · INV# 0003 07/28/25 OPIOID SVCS | 3,444.46 | Paid · Unverified |
| 10/22/2025 | 197675 | 25-01201 | STAY ON COURSE, LLC · OPIOID CONSULTANT SERVICES | 1,705.09 | Paid · Unverified |
| 10/22/2025 | 197731 | 25-05824 | RAYZO, INC. · OPIOID ABATEMENT PROGRAM SVCS | 1,645.05 | Paid · Unverified |
| 10/22/2025 | 197731 | 25-05824 | RAYZO, INC. · OPIOID ABATEMENT PROGRAM SVCS | 1,224.86 | Paid · Unverified |
| 11/26/2025 | 197996 | 25-01201 | STAY ON COURSE, LLC · 09/2025 SERVICES RENDERED | 2,060.00 | Paid · Unverified |
| 11/26/2025 | 198043 | 25-01165 | TAMMY WILLIAMS · 9/16/25 - 11/15/25 INVOICE#3 | 2,160.00 | Paid · Unverified |
| 11/26/2025 | 198043 | 25-01165 | TAMMY WILLIAMS · 8/5/25 - 9/16/25 INVOICE#2 | 825.00 | Paid · Unverified |
| 12/01/2025 | CANCEL PER RESO #2025-432 DUPLICATE | 6,187.31 | Journal · Unverified | ||
| 12/17/2025 | 198422 | 25-01201 | STAY ON COURSE, LLC · 10/2025 OPIOID CONSULTANT SVCS | 1,987.30 | Paid · Unverified |
| 12/17/2025 | 198579 | 25-07215 | RAYZO, INC. · 11/25 OPIOID ABATEMENT SVCS | 300.00 | Paid · Unverified |
| 03/18/2026 | 199323 | 25-01201 | STAY ON COURSE, LLC · INV #007 | 2,850.00 | Paid · Unverified |
| 04/23/2026 | 199667 | 25-01165 | TAMMY WILLIAMS · INV #4 12/11/2025-2/17/2026 | 450.00 | Paid · Unverified |
| 04/24/2026 | open | 26-02038 | FIRST BAPTIST CHURCH OF LINDEN · SAFE HAVEN FACILITY SERVICES | 2,413.90 | Open encumbrance · Unverified |
| 04/24/2026 | open | 26-02038 | FIRST BAPTIST CHURCH OF LINDEN · SAFE HAVEN FACILITY SERVICES | 22,586.10 | Open encumbrance · Unverified |
| 04/24/2026 | open | 26-02039 | STAY ON COURSE, LLC · LEAD CONSULTANT FOR OPIOID | 8,100.03 | Open encumbrance · Unverified |
| 04/24/2026 | open | 26-02039 | STAY ON COURSE, LLC · LEAD CONSULTANT FOR OPIOID | 10,085.94 | Open encumbrance · Unverified |
| 04/24/2026 | open | 26-02039 | STAY ON COURSE, LLC · LEAD CONSULTANT FOR OPIOID | 21,814.03 | Open encumbrance · Unverified |
| Total paid | 28,304.43 | ||||
| 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.
Full width is $15,322.52, 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 Linden tell the State it spent the money on?
It certified 4 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
Linden City
Linden City reports 624,360.74 in opioid settlement money received and 31,339.43 spent through 06/30/2026, its FY2024 report puts more on hand than it ever received, and its books carry 176,638.14 in open orders against the 68,360.57 it reported for FY2026.