Phillipsburg
- 01Certified 298,882.00 spent in FY2025 and paid 87,212.00211,670.00
- 02Added 134,031.00 of administration no payment matches134,031.00
- 03Certified 61,541.19 spent in FY2026 and paid 226,239.73164,698.54
- 04Encumbrance figure is receipts less the program figure145,353.62
What the reports say,
and what the books show.
Phillipsburg has received $371,745.81 in opioid settlement funds and spent $313,451.73 of it. Its largest single year difference between the report and the books is $211,670.00.
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
- Programs listed
- none
- Amount expended
- $0.00
- Received to date
- $64,945.92
filed
- Programs listed
- none
- Amount expended
- $0.00
- Unspent on hand
- $232,231.63
- Received to date
- $234,317.28
filed
- Program name
- Law Enforcement Assisted Diversion
- Recipient
- Prevention is Key Inc
- Recipient category
- Community Based Organizations/Non-Governmental Organizations
- Amount expended
- $298,882.00
- Unspent on hand
- $0.00
- Received to date
- $310,204.62
filed
- Programs listed
- none
- Amount expended
- $61,541.19
- Unspent on hand
- $0.00
- Received to date
- $371,745.81
10 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 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.
misreported-expenditure · 4 documents · 10/03/2026The 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.
misreported-administration · 3 documents · 10/04/2026The 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.
misreported-expenditure · 3 documents · 10/03/2026The FY2025 report certifies 145,353.62 appropriated or encumbered but not yet spent at the end of the period 7/1/2024 to 6/30/2025 (p1).
That is the 310,204.62 the report says the Town received since 2022 less the 164,851.00 the program page certifies as spent (p3), to the cent. The books show something else. On 06/30/2025 purchase order 46117 held 164,488.00 open, the 251,700.00 encumbered on 06/11/2025 less check 2701, and 24.97 of the appropriation was uncommitted. Together that is 164,512.97 appropriated and not yet spent. Neither book figure is the certified one. The report also contradicts itself. Its one program page certifies 286,000.00 of funding and 121,149.00 encumbered or appropriated (p3), not 145,353.62. The 286,000.00 is the order's total after it rose by 34,300.00 on 09/16/2025, after the period closed, and 286,000.00 less 164,851.00 is 121,149.00.
misreported-encumbrance · 2 documents · 10/04/2026The FY2026 report certifies 54,316.52 spent on administrative expenses between 07/01/2025 and 06/30/2026 and details them as Payroll Expenses (p2).
It certifies 61,541.19 spent in all (p1), which leaves 7,224.67 for anything other than payroll, and it answers No when asked whether the Town funded any program (p3, p4). The books show no salary or wage on account 02-213-41-661-001 or its five sub-accounts from 01/01/2022 to 08/28/2026. The account's FY2026 charges are three payments to Morris County Prevention Is Key Inc on purchase order 46117, each labeled Opioid Funds Administration. 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. None of them, alone or together, is 54,316.52. Payroll registers were not produced.
misreported-administration · 3 documents · 10/04/2026The FY2025 report certifies 0.00 of unspent or uncommitted funds on hand (p1).
On the same page it certifies 310,204.62 received since 2022 and 145,353.62 appropriated or encumbered but not yet spent. The books show one payment from the settlement account through 06/30/2025, check 2701 for 87,212.00 on 06/25/2025. That leaves 222,992.62 of the reported receipts unspent at 06/30/2025. On that date purchase order 46117 still held 164,488.00 open. After check 3198 paid 77,639.47 on 08/27/2025, 145,353.15 of the receipts was still unspent. The report's own figures, 310,204.62 received and 298,882.00 spent, also leave 11,322.62.
unspent-misstated · 2 documents · 10/04/2026The FY2026 report certifies 0.00 of unspent or uncommitted funds on hand and 0.00 appropriated or encumbered (p2).
It certifies 371,745.81 received since 2022 (p1). The Town's four reports certify 0.00, 0.00, 298,882.00 and 61,541.19 spent for FY2023 to FY2026, 360,423.19 in all. By the reports' own figures 11,322.62 remains. The books show 313,451.73 appropriated to account 02-213-41-661-001 and 313,451.73 paid from it through 08/28/2026, the last payment being check 4945 on 05/04/2026. That is 58,294.08 less than the receipts the report certifies. The revenue account that took in the money was not produced.
unspent-misstated · 5 documents · 10/04/2026The FY2024 report certifies 234,317.28 received since 2022, 0.00 spent and 0.00 appropriated or encumbered but not yet spent between 07/01/2023 and 06/30/2024, and 232,231.63 unspent on hand (p1).
With nothing spent, the on hand figure is 2,085.65 below what the report says was received. The books show no payment and 194,502.23 appropriated to account 02-213-41-661-001 on 06/30/2024. The figure 232,231.63 is the account's balance after GJ 165 added 37,729.40 on 08/14/2024, after the period closed.
unspent-misstated · 2 documents · 10/04/2026Account 02-213-41-661-001 paid 313,451.73 from 06/25/2025 to 05/04/2026, all of it to Morris County Prevention Is Key Inc on purchase order 46117 under contract R2025-34, for the Town's Law Enforcement Assisted Diversion program.
The order opened at 251,700.00 on 06/11/2025, rose by 34,300.00 on 09/16/2025 and by 27,451.73 under Change Order 1, R:2025-217, on 11/13/2025. The account closed at 0.00 with 313,451.73 appropriated and 313,451.73 paid. The FY2025 report describes the program as intensive case management using peer support and reports 55 participants and 51 referrals to treatment. Exhibit E names LEAD among its diversion uses. The Town's vendor record for every fund from 01/01/2018 to 08/28/2026 shows no payment to this provider before 06/25/2025. No salary or wage appears on any of the six settlement accounts. The contract and invoices were not produced.
conforming-spending · 3 documents · 10/03/2026The FY2023 report certifies 0.00 expended as of 06/30/2023 and the FY2024 report certifies 0.00 expended between 07/01/2023 and 06/30/2024.
No payment left account 02-213-41-661-001 or its five sub-accounts before 06/25/2025. Both certified figures match the books.
accurate-certification · 3 documents · 10/03/2026The ledger, as printed.
Account 02-213-41-661-001, as printed from the jurisdiction's own accounting system. Classification follows the Exhibit E gates.
| Date | Check | PO | Payee and description | Amount | Class |
|---|---|---|---|---|---|
| 06/25/2025 | 2701 | 46117 | Morris County Prevention Is Key Inc · Opioid Funds Administration INV#2721 | 87,212.00 | Paid · Conforming |
| 08/27/2025 | 3198 | 46117 | Morris County Prevention Is Key Inc · Opioid Funds Administration INV#2798 | 77,639.47 | Paid · Conforming |
| 12/10/2025 | 3952 | 46117 | Morris County Prevention Is Key Inc · Opioid Funds Administration INV#2850 | 94,661.60 | Paid · Conforming |
| 03/10/2026 | 4584 | 46117 | Morris County Prevention Is Key Inc · Opioid Funds Administration INV#2950 | 53,938.66 | Journal · Conforming |
| 05/04/2026 | 4584 | 46117 | Morris County Prevention Is Key Inc · INV#2950 LOST/STOLEN reversal of check 4584 | 53,938.66 | Journal · Conforming |
| 05/04/2026 | 4945 | 46117 | Morris County Prevention Is Key Inc · Opioid Funds Administration INV#2950 re-issue | 53,938.66 | Paid · Conforming |
| Total paid | 313,451.73 | ||||
| Conforming abatement spending | 313,451.73 |
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 $313,451.73, 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 Phillipsburg 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
Town of Phillipsburg
The Town of Phillipsburg paid all 313,451.73 of its settlement spending to a Law Enforcement Assisted Diversion provider, then certified 298,882.00 spent in a year it paid 87,212.00 and 61,541.19 spent in a year it paid 226,239.73.