Kentucky Opioid Abatement Settlement Funds 2025.xlsx

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1	Worksheet Name	Description	Term	Definition

2	Spending Categories	These codes are found within the "Counties Financial Reporting" tab and were used to categorize and assess projects based on the information provided within local governments reports. The categories are largely based on from the 2026 National Roadmap for Spending Opioid Settlement Funds, with a few additions. A full list of spending categories and their descriptions can be found on the "Spending Categories" tab. Category columns are highlighted in "red" to indicate problematic examples of spending, highlighted "green" to indicate good examples of spending, or left unhighlighted to indicate netural categories of spending.	Amount Received to Date	Amount of opioid settlement funds received to date, not including any interest accrued. This is the total amount reporting entities have received from the settlement administrator since their first settlement payment.
3	Cities Financial Reporting	Information provided from cities regarding their opioid abatement settlement funds in reports to the Kentucky Opioid Abatement Advisory Commission for fiscal year 2025.	Beginning Balance FY25	Amount in the entity's account at the beginning of the fiscal year (July 1, 2024), including interest accrued.
4	Counties Financial Reporting	Information provided from counties regarding their opioid abatement settlement funds in reports to the Kentucky Opioid Abatement Advisory Commission for fiscal year 2025	Amount Received FY25	Amount of funds received from the settlement (does not include interest) during the fiscal year.
5	Counties Financial Recipients	Information provided within the counties' reports to KYOAAC regarding the recipients that have received opioid abatement settlement funds from each county. This tab includes project information such as name, amount dispersed, form ID #, recipient name, type of SUD response, categorization of spending, and assessment.	Interest Amount FY25	Amount of any interest and/or investment gains realized during the fiscal year.
6			Expenditures FY25	Amount of funds disbursed or expended during the fiscal year to include total amount, and a breakdown of amounts allocated by recipient(s).
7			Ending Balance FY25	Amount of funds remaining at the end of the fiscal year (June 30, 2025).
8			Recipient #	Financial Recipient # listed under the financial reporting section of an entity's report.
9			Project Name	Financial recipient name/funded name.
10			Amount	Amount received (reported as just "amount") from entity by project recipient.
11			Project Info	"Project Description" pulled from entity's report in addition to other information copied and pasted from the recipient's report that providenotable details and goals of the funded project. Note that these details have been pasted verbatim from the reports of recipients.
12			Type of SUD response	Category(ies) of response project falls under, either: •Prevention (including education, training and support for families, schools and communities); •Harm reduction (including naloxone distribution and syringe service programs); •Treatment (including detoxification, counseling, inpatient or outpatient care and access to medications for opioid use disorder (MOUD)); and •Recovery support (including supportive housing, peer support, reentry services for people leaving incarceration and employment assistance). • Other •None
13			Assessment	Assessment of project's spending as either "good," "problematic," "mixed," or "N/A" based solely on project description and information provided by the county and in some cases, supplemented by public-facing information we were able to find through online searches.
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