Scotch Plains Township

Why this grade
  1. 01Left a 1,254.23 admin charge out of the FY2026 report1,254.23
  2. 02Certified 21,209.07 less on hand than its own figures leave21,209.07
  3. 03Certified shirts and storage boxes as opioid prevention366.21
RecordsRecords pending2 productions
Ledger coveragepartial · 10/28/2025 to 05/19/2026
Reports filedFY2023 · FY2024 · FY2025 · FY2026
Composite score45.83FGrade F · provisional
Provisional. The ledger this grade reads is partial.
ComponentWeightScore
Reporting integrity50 %77.67 / 100
Spending conformity40 %0 / 100
Transparency10 %70 / 100
Weighted, before caps45.84
Caps that fired
transfer-out-uncertifiedMoney transferred out of the opioid account with no certified programmax 69.99
zero-conforming-spendNon-conforming spending with no conforming dollar in the booksmax 55
Grade after capsF
In one page

What the reports say,
and what the books show.

Scotch Plains Township has received $122,238.42 in opioid settlement funds and spent $2,542.92 of it. Its largest single year difference between the report and the books is $1,254.23.

Certified0.00
Certified+ 0.00
Certified+ 0.00
Certified+ 1,288.69
Certified FY2026 · Think Purple+ 1,288.69
Certified to the State2,577.38
L.E.A.D. INC · ck 14606906.68
4IMPRINT, INC · ck 15498+ 15.80
Staples Inc. · ck 15575+ 297.21
JCM ASSOCIATES LLC · ck 16331+ 69.00
Matched purchases1,288.69
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$122,238.42Cumulative 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$1,288.69What the jurisdiction told the State it spent, by program.DHS annual reports
4 · Spent, per the booksCertified against books conflict$2,542.92Non-conforming under the Exhibit E gates: $366.21.Account 01-213-23-240-010
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 expended as of 06/30/2023. The opioid grant account opens 2025 at 25,084.69, the full FY2023 receipt, and its first payment is 10/28/2025. Report and books agree.
Certified0.00expended
The books0.00paid in window
Difference0.00no difference
The filed report
NJ DHS Opioid Settlement Funding Report · FY2023 · NJ208
Programs listed
none
Amount expended
$0.00
Received to date
$25,084.69
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 between 07/01/2023 and 06/30/2024. No payment leaves either produced account in that period. Report and books agree.
Certified0.00expended
The books0.00paid in window
Difference0.00no difference
The filed report
NJ DHS Opioid Settlement Funding Report · FY2024 · NJ208
Programs listed
none
Amount expended
$0.00
Unspent on hand
$88,860.76
Received to date
$88,860.76
Fig. 2 · NJ DHS Opioid Settlement Funding Report · highlight added · open document
FY202507/2024 to 06/2025
filed
MatchConsistent, no programsThe FY2025 report certifies 0.00 expended between 07/01/2024 and 06/30/2025. The opioid grant account shows no activity in 2025 before 10/15/2025. Report and books agree.
Certified0.00expended
The books0.00paid in window
Difference0.00no difference
The filed report
NJ DHS Opioid Settlement Funding Report · FY2025 · NJ208
Programs listed
none
Amount expended
$0.00
Unspent on hand
$105,856.71
Received to date
$105,856.71
Fig. 3 · NJ DHS Opioid Settlement Funding Report · highlight added · open document
FY202607/2025 to 06/2026
filed
MatchTies as a sumThe FY2026 report certifies 1,288.69 expended between 07/01/2025 and 06/30/2026, and four vendor payments make it to the cent. The account also gave up 1,254.23 in that period by journal GJ 256 of 11/05/2025, an admin fee charged to a Financial Administration appropriation, so 2,542.92 left the account. The report counts the journal in no figure.
Certified1,288.69Think Purple
The books2,542.92paid in window
DifferenceCertified against books conflict1,254.23understated
The filed report
NJ DHS Opioid Settlement Funding Report · FY2026 · NJ208
Program name
Think Purple
Recipient
Recreation, Police
Recipient category
County or Municipality (including Departments and Municipal Alliances); Schools, Colleges, Universities
Amount expended
$1,288.69
Unspent on hand
$99,740.66
Received to date
$122,238.42
Fig. 4 · NJ DHS Opioid Settlement Funding Report · highlight added · open document
Findings

3 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 FY2026 report certifies 1,288.69 spent between 07/01/2025 and 06/30/2026 (p1).

It certifies 0.00 spent on administrative expenses and answers N/A when asked for their details (p2). The 2023 Opioid Grant account, 01-213-23-240-010, paid four vendor invoices in that period. L.E.A.D. Inc check 14606 paid 906.68 on 10/28/2025. 4imprint check 15498 paid 15.80 and Staples check 15575 paid 297.21 on 02/18/2026. JCM Associates check 16331 paid 69.00 on 05/19/2026. The four make the certified 1,288.69 to the cent. On 11/05/2025 journal GJ 256, described as "5% Opiod charge off - admin fees," took a further 1,254.23 from the account. The journal debits the opioid account and credits 01-201-20-130-011, a Financial Administration appropriation, and was posted by the chief financial officer. The amount is 5 percent of the 25,084.69 the Township received in FY2023. The account gave up 2,542.92 in the year. The report puts the 1,254.23 in neither the spent figure nor the administrative figure. An administrative charge of 1,254.23 and a certified administrative expense of 0.00 cannot both be true.

misreported-expenditure · 4 documents · 10/03/2026
Verified1,254.23per the books
02

The FY2026 report certifies 122,238.42 received since 2022 and 1,288.69 spent between 07/01/2025 and 06/30/2026 (p1).

It certifies 0.00 encumbered and 0.00 on administration (p2). It certifies 99,740.66 of unspent and uncommitted funds on hand (p2). The FY2025 report certified 0.00 spent and 105,856.71 on hand, every dollar received to that date (p1). FY2026 added 16,131.71 and 250.00 in interest. Received less spent is 120,949.73. The report certifies 21,209.07 less and gives no reason. The books do not close the gap. The 2023 Opioid Grant account, 01-213-23-240-010, gave up 2,542.92 from 10/28/2025 through 05/19/2026, the five rows this project lists, and held 22,541.77 on 05/19/2026, the last date its print covers. Counting the 1,254.23 admin journal too, 119,695.50 should remain, and 19,954.84 is still unexplained. A report that certifies 1,288.69 spent cannot also certify 21,209.07 less on hand than it received.

unspent-misstated · 3 documents · 10/04/2026
Verified21,209.07per the books
03

The FY2026 report lists one program, Think Purple, at 1,288.69 funded and spent, a municipal-led prevention program for kids run by Recreation and Police (pp4 to 6).

It files the program under Primary Prevention, Education, and Training and names the Schedule B strategies Prevent Misuse of Opioids and Prevent Overdose Deaths and Other Harms. Its stated impact is to teach kids not to use opioids. The books show what two of the four payments bought. Staples purchase order 2600323, check 15575 on 02/18/2026, paid 297.21 for storage boxes and bags for Think Purple MAC. JCM Associates purchase order 2601134, check 16331 on 05/19/2026, paid 69.00 for 2026 Lead Shirts. The same JCM check paid the other 4,100.00 of the shirt order from account 01-213-25-240-003. The two opioid account payments total 366.21. Exhibit E's prevention uses are campaigns, education and evidence-based programs. No listed use covers storage boxes, bags or shirts, and no record describes a program they serve.

program-misclassification · 4 documents · 10/04/2026
Verified366.21per the books
How the money was spent

The ledger, as printed.

Account 01-213-23-240-010, as printed from the jurisdiction's own accounting system. Classification follows the Exhibit E gates.

Every published line of account 01-213-23-240-010
DateCheckPOPayee and descriptionAmountClass
10/28/2025146062502215L.E.A.D. INC · INV#4705 L.E.A.D. 5th grade workbooks906.68Paid · Unverified
11/05/20255% Opiod charge off - admin fees1,254.23Transfer out · Unverified
02/18/20261549826002824IMPRINT, INC · INV#14744228 2026 MAC Think Purple Week Supply Order15.80Paid · Unverified
02/18/2026155752600323Staples Inc. · INV#MULTIPLE Storage boxes and bags for Think Purple MAC297.21Paid · Non-conforming
05/19/2026163312601134JCM ASSOCIATES LLC · INV#11812 2026 Lead Shirts69.00Paid · Non-conforming
Total paid1,288.69
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 $906.68, the largest payee total. Solid is the opioid account. Hatched is every other fund.

L.E.A.D.906.68 906.68 from the opioid account
Staples Inc.297.21 297.21 from the opioid account
JCM ASSOCIATES69.00 69.00 from the opioid account
4IMPRINT15.80 15.80 from the opioid account
Documents · 17
vendor historyDetail Vendor Activity Report, 4imprint Inc, paid 01/01/2019 to 12/31/2023, run 09/01/202609/01/2026Open
vendor historyDetail Vendor Activity Report, JCM Associates LLC, paid 01/01/2019 to 12/31/2023, run 09/01/202609/01/2026Open
vendor historyDetail Vendor Activity Report, L.E.A.D. Inc, paid 01/01/2019 to 12/31/2023, run 09/01/202609/01/2026Open
vendor historyDetail Vendor Activity Report, Staples Business Advantage, paid 01/01/2019 to 12/31/2023, pages 1 and 3 of 3, run 09/01/202609/01/2026Open
vendor historyDetail Vendor Activity Reports for JCM Associates, Staples, 4imprint and L.E.A.D. Inc, paid 01/01/2019 to 12/31/2023, run 09/01/2026, records production of 09/02/202609/01/2026Open
ledgerAccount activity report, account 01-213-23-240-010, 2023 Opioid Grant, 05/01/2026 to 05/19/2026, generated 08/31/202608/31/2026Open
vendor historyVendor Encumbered/Paid Detail, 4imprint Inc, 01/01/2024 to 01/01/2027, printed 08/31/202608/31/2026Open
vendor historyVendor Encumbered/Paid Detail, JCM Associates LLC, 01/01/2024 to 01/01/2027, printed 08/31/202608/31/2026Open
vendor historyVendor Encumbered/Paid Detail, L.E.A.D. Inc, 01/01/2024 to 01/01/2027, printed 08/31/202608/31/2026Open
vendor historyVendor Encumbered/Paid Detail, Staples Inc., 01/01/2024 to 01/01/2027, printed 08/31/202608/31/2026Open
ledgerAccount activity report, account 01-213-23-240-010, 2023 Opioid Grant, 01/01/2025 to 11/05/2025, generated 06/03/202606/03/2026Open
ledgerAccount activity report, account 01-213-23-240-010, 2023 Opioid Grant, 01/01/2026 to 05/19/2026, generated 06/03/202606/03/2026Open
ledgerAccount activity report, account 01-213-24-240-010, 2024 National Opiods Settlement, 01/01/2024 to 08/20/2024, generated 06/03/202606/03/2026Open
dhs reportNJ DHS 2023 Opioid Abatement Report, FY2023, Scotch Plains Township, State ID NJ208Open
dhs reportNJ DHS Opioid Settlement Funding Report, FY2024, Scotch Plains Township, State ID NJ208Open
dhs reportNJ DHS Opioid Settlement Funding Report, FY2025, Scotch Plains Township, State ID NJ208Open
dhs reportNJ DHS Opioid Settlement Funding Report, FY2026, Scotch Plains Township, State ID NJ208Open

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.

05/28/2026Records pending
Records pending
Correction from Scotch Plains Township

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 Scotch Plains 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

  1. ReportScotch Plains Township10/03/2026

    Scotch Plains Township

    Scotch Plains Township has received 122,238.42 in opioid settlement money, has spent 2,542.92 of it, left a 1,254.23 administrative charge out of its FY2026 report and certified 21,209.07 less on hand than its own figures leave.

All articles