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

Warren County

2 jurisdictions in Warren County receive opioid settlement funds. They are the county government and 1 municipality. Complete ledgers have been produced for 1 of them.

Complete ledgers · 1 of 2Records refused · 0Graded F · 0
Grade board · 2 jurisdictionsWarren CountyGrade A
Phillipsburg · provisionalGrade C · provisional
  • A
  • B
  • C
  • D
  • F
  • Not yet graded
  • Records refused
County wide · county government and 1 municipality · 1 of 2 with complete ledgers
Received$2,548,646.04Cumulative, as each jurisdiction last certified to the State
Spent, verified$690,049.03Summed from the ledger rows published here
Non-conforming$6,163.00Classified against the Exhibit E gates
Misreported to the StateCertified against books conflict$211,670.00Certified 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

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

Received$2,176,900.23Cumulative, as last certified to the State
Paid$376,597.30Summed from the county ledger
Misreported to the StateNo figure publishedCertified figures the county books do not support
AGrade A
Grade A · rubric v5Grade A
Reporting integrity · weight 50
100 / 100
Spending conformity · weight 40
96.59 / 100
Transparency · weight 10
70 / 100
Weighted score
95.64 · A
How grades work

1 municipality

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

Graded municipalities in Warren County, sorted by dollars misreported to the State, largest first
GradeMunicipality and patternsSpent, verifiedMisreported to State
CGrade CPhillipsburg313,451.73Certified against books conflict211,670.00

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.

AGrade AFindings
1

Fake encumbrances

An encumbrance certified to the State with no open commitment in the books.

AGrade AFindings
Findings in Warren County

The FY2025 report certifies 298,882.00 expended in the reporting period 7/1/2024 to 6/30/2025 (p1). Account 02-213-41-661-001 paid 87,212.00 in that period, check 2701 to Morris County Prevention Is Key Inc on 06/25/2025 under purchase order 46117. It was the only payment from any of the Town's six settlement accounts before 08/27/2025. The certified figure is built from two parts. The Law Enforcement Assisted Diversion program page certifies 164,851.00 expended (p3). That is check 2701 plus check 3198 for 77,639.47, dated 08/27/2025, after the period closed. The two checks total 164,851.47. Question 8 then certifies 134,031.00 of administrative expense, and 164,851.00 plus 134,031.00 is 298,882.00 to the cent. The certified figure is 211,670.00 above what the account paid in the period.

4 documents · 10/03/2026

The FY2026 report certifies 367,997.65 appropriated or encumbered but not yet spent in the period 07/01/2025 to 06/30/2026 (p2), beside 345,197.35 spent (p1). The two figures total 713,195.00. The program pages certify 248,084.90 encumbered, Summer Camp Prevention Programs 71,275.00 (p6), After School Prevention Programs 122,329.00 (p12) and the Behavioral Health System Navigator 54,480.90 (p21). The County's books show nothing encumbered on 06/30/2026. The 06/08/2026 audit trail shows the only 2026 order, InSite Health purchase order 26001076 for 183,000.00, opened 03/24/2026 and paid 04/14/2026. The 09/01/2026 audit trail prints 0.00 encumbrances on both settlement budget units for May and June 2026. The first youth program orders open after the year closed, on 07/06/2026 to Brainy N Bright for 52,329.00 and 16,283.00 and to Community Prevention for 22,327.48 plus 45.00, and on 07/13/2026 to Learn and Play for 20,000.00 and Joseph H Firth for 8,400.74. The certified figure is also more than the unspent appropriations on 06/30/2026, 51,154.27 on S23555416 and 119,385.22 on S33555416, a total of 170,539.49. No order and no appropriation on the books supports 367,997.65 on 06/30/2026.

3 documents · 10/03/2026

The FY2024 report certifies 1,658,080.09 of unspent and uncommitted settlement funds that the County has on hand (p1, question 9). The same page certifies 1,298,683.85 received since the distribution began in 2022 (question 3). That total is the FY2023 receipt of 436,552.98, the FY2024 receipt of 845,108.17 and 17,022.70 of interest. The report certifies 0.00 spent and 0.00 encumbered for 07/01/2023 to 06/30/2024. The figure on hand is 359,396.24 more than every dollar the County reports it ever received. The settlement account shows no spending in the window, so no more than 1,298,683.85 could have been on hand.

2 documents · 10/04/2026

The FY2025 report certifies 134,031.00 spent on program administrative expenses and describes it as "Personnel expense used to run the programs" (p1). Question 6 counts it on top of the program figure of 164,851.00, which already equals both checks the account had paid to Prevention Is Key through 08/27/2025. The settlement account carries no payroll line. Every payment on it from 01/01/2022 to 08/28/2026 is to Prevention Is Key, and the Town's vendor record for every fund from 01/01/2018 shows no other payment charged to it. The ledger labels each of those payments Opioid Funds Administration, and the program figure already counts them. No payment or group of payments matches 134,031.00. Payroll registers were not produced. The report's own figures do not hold together. It certifies 298,882.00 spent and 145,353.62 encumbered, 444,235.62 in all, against 310,204.62 received since 2022. The excess is 134,031.00, the administrative figure.

3 documents · 10/03/2026

The FY2025 report certifies 2,106,961.42 of unspent and uncommitted settlement funds that the County has on hand (p1, question 9). The same page certifies 1,810,419.95 received since 2022, interest included (question 3). That is the FY2024 total of 1,298,683.85 plus 510,079.00 received and 1,657.10 of interest in FY2025. The report certifies 0.00 spent and 4,316.50 encumbered for 07/01/2024 to 06/30/2025. The figure on hand is 296,541.47 more than every dollar the County reports it ever received. The settlement account shows no spending before 07/08/2025.

3 documents · 10/04/2026

The FY2026 report certifies 61,541.19 spent between 07/01/2025 and 06/30/2026 (p1), the same figure it certifies as received in the year. Asked whether the Town funded any programs in the year, it answers No (p3). The account paid Morris County Prevention Is Key Inc 226,239.73 in the year on purchase order 46117 under contract R2025-34. Check 3198 paid 77,639.47 on 08/27/2025, check 3952 paid 94,661.60 on 12/10/2025 and check 4945 paid 53,938.66 on 05/04/2026. Check 4945 reissued check 4584 of 03/10/2026, which was voided as lost the same day. The Town's vendor record agrees. The certified figure is 164,698.54 below the payments, and the report names no program for any of them.

3 documents · 10/03/2026

Documents
ledger10 filesOpen
vendor history5 filesOpen
purchase order4 filesOpen
contract1 fileOpen
other1 fileOpen
dhs report4 filesOpen
Municipal records1 municipalityOpen
Correction from Warren 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 Warren 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 Warren 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