1
State% Promised PublicStates' Initial Public Reporting Promises
(by allocated percentage shares)		Citations / ReceiptsReasons for Hope
(or Shade)
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Alabama0**Update (kind of): See AG letter dated 11/13/2023 and "50% local" below.

50% state — Subject only to intrastate activities (not expenditure) reporting: the Alabama Opioid Overdose and Addiction Council must submit an annual report to the Governor containing a "detailed evaluation of the Council's activities" (2022 here; archive here), but the report is not required to list specific expenditures.

*50% local — The AG's office encourages but does not require localities to report expenditures ("I would like to be able to report to the Commission on the many ways that opioid funds are being invested at the local level and to encourage them to support any local projects or programs that have produced positive results. As you make decisions about expenditures, please send these to my Office via OpioidFunds@AlabamaAG.gov"). Otherwise, official documents are silent on hard-and-fast local reporting requirements. Given that EO only speaks to state share (see right), default is presumed. (If you see something I've missed, email Tips@OpioidSettlementTracker.com.)		Neither Executive Order No. 708 nor the 2022 Alabama Opioid Overdose and Addiction Council Annual Report contain explicit promises to publicly report opioid settlement expenditures.

"Implementation and annual reports. The Council shall continually monitor and evaluate implementation of the State's strategic action plan and provide periodic plan updates and recommendations to the Governor as necessary. An annual report shall be submitted to the Governor in December of each year to provide a detailed evaluation of the Council's activities and of initiatives undertaken to combat Alabama's opioid-use epidemic." Exec. Or. No. 708 Sec. 3.		See 11/13/2023 AG letter ("Re: State of Alabama Opioid Settlements") ("I would like to be able to report to the Commission on the many ways that opioid funds are being invested at the local level and to encourage them to support any local projects or programs that have produced positive results. As you make decisions about expenditures, please send these to my Office via OpioidFunds@AlabamaAG.gov")
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Alaska085% state — The Governor’s Advisory Council on Opioid Remediation (GACOR) has recommended public reporting of state share allocations, but no explicit requirements exist (see right).

15% local — Silent on public reporting, as GACOR recommendations apply only to "state's abatement accounts fund," so default is presumed. (If you see something I've missed, email Tips@OpioidSettlementTracker.com.)		GACOR has recommended public reporting of its 85% share, and per the rule below, we are more or less left to assume that the recommendation will be taken up.

GACOR's "2022 Recommendations for the Use of Janssen/Johnson & Johnson (J&J) and Distributors National Opioid Settlement Funds" include "Creating a process for tracking funds and publicly reporting allocations online, including a published report of which entities receive funding and what it was used for." Pg. 8. “Within three months after receiving the Advisory Council’s annual report, the Commissioner shall deliver a report to the Advisory Council on the status of the recommendations set forth in the report. The Commissioner shall notify the Office of the Governor and the Advisory Council in writing if the Department disagrees with an Advisory Council recommendation. The Commissioner may extend the time allowed to respond based upon administrative necessity by providing written notice to the Advisory Council.” Admin. Or. No. 324, Duties and Responsibilities.
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Arizona100Update: See the State and Region Distribution Dashboards here.

44% state — State must publish state share disbursements and awards and reports from the regions and multicounty regions on its website.

56% local — Each region or multicounty region must submit a report to the state detailing regional disbursements and awards, and participating local governments must also provide information to support this requirement as necessary. 		"No later than September 30 of each year, the State shall publish on its website a report detailing for the preceding fiscal year (1) the amount of the State Share received, (2) the allocation of any awards approved (listing the recipient, the amount awarded, the program to be funded, and disbursement terms), and (3) the amounts disbursed on approved allocations. In addition, the State shall publish on its website the reports described in F(5) above. The State shall also comply with any reporting requirements imposed by any Settlement." One Arizona Agrmt. F.6.

(Localities' shares are distributed to "each Region or Multicounty Region" per C.3.) "At least annually, by July 31 of each year, each Region or Multicounty Region shall provide to the State a report detailing for the preceding fiscal year (1) the amount of the LG Share received by each Participating Local Government within the Region or Multicounty Region, (2) the allocation of any awards approved (listing the recipient, the amount awarded, the program to be funded, and disbursement terms), and (3) the amounts disbursed on approved allocations. In order to facilitate this reporting, each Participating Local Government within a Region or Multicounty Region shall provide information necessary to meet these reporting obligations to a delegate(s) selected by the Region or Multicounty Region to provide its annual report to the State. Any Participating Local Government shall also comply with any reporting requirements imposed by any Settlement." F.5.
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Arkansas66.71/3 state — No additional public reporting promises found, so default is presumed. (If you see something I've missed, email Tips@OpioidSettlementTracker.com.)

2/3 local — The Arkansas Opioid Recovery Partnership (ARORP) — a partnership between the Arkansas Municipal League and Association of Arkansas Counties) — "may" require outcome and reporting data from entities in receipt of project funding, but already has Funded Projects Table live. The Partnership commits to transparency under its own Principle 9, but it is unclear whether the Funded Projects Table reports all spend by localities (2/3 of state's total entitlement to funds). 		Re: "Project/Funding proposals submitted to the [ARORP]," "The Partnership may require outcome-related data from any entity that receives abatement funds," and "[t]he Partnership may require a proposal to achieve benchmarks/milestones as a condition of ongoing funding. Project funding is not guaranteed and may be dependent on completion of deliverables and reporting." Cities and Counties Distribution Agreement 8.Keep an eye on the Arkansas Opioid Response Dashboard (gated as of 3/30/2023).
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California85Update: Members of the California Department of Health Care Services (DHCS) reached out to add detail: DHCS oversees all participating subdivisions' use of funds and will publish their expenditures,* which are a combined 85% of California's funds (70% CA Abatement Accounts Fund, 15% local; see below and right). The remaining 15% state share will not be reported upon in a manner that KFF and I would find sufficiently specific.

15% state — This share is administered and overseen by DHCS but will not be reported upon in a manner that KHN and I would find sufficiently specific. DHCS' duties vis-a-vis the below shares include: preparing a report about subdivisions' use of funds, publishing on its website, and hosting an annual public meeting to report on the state and subdivisions' opioid remediation activities.

70% CA Abatement Accounts Fund (distributed to counties) — Technically subject only to intrastate reporting requirement — state and subdivisions in receipt of CA Abatement Accounts funds must annually report usage, with DHCS permitted to review for compliance — but with DHCS' added detail (see right), will be public.

15% local — Technically subject only to intrastate reporting requirement — each CA Participating Subdivision in receipt of settlement funds to prepare annual written reports about use of funds "in a form reasonably determined by DHCS" — but with DHCS' added detail (see right), will be public. 		"DHCS will prepare an annual written report regarding the State’s use of funds from the settlement until those funds are fully expended and for one year thereafter. These reports will be made publicly available on the DHCS web site." CA Distrib./Janssen State-Subdivision Agrmt. Sec. 5(a). "In each year in which DHCS prepares an annual report DHCS will also host a meeting to discuss the annual report and the Opioid Remediation activities being carried out by the State and Participating Subdivisions." Sec. 5(e).

*Members of DHCS reached out to share that DHCS oversees all participating subdivisions' use of funds, and that the reference to the "State's use of funds" in the language above refers to those shares directed to subdivisions, i.e., the 70% CA Abatement Accounts Fund and the 15% local shares. California will be publicly reporting these expenditures, which total 85% of funds ("Upon receiving all reports from Participating Subdivisions, DHCS will prepare an annual state report regarding the use of the settlement funds until those funds are fully expended and for one year thereafter. This report will be made publicly available on the DHCS website"). Its remaining 15% state share expenditures, despite the reference to the "State" below, will not in fact be reported upon with the level of specificity required of California's localities.

Intrastate: "The State and all CA Participating Subdivisions receiving CA Abatement Accounts Funds will track all deposits and expenditures. Each such subdivision is responsible solely for the CA Abatement Accounts Funds it receives. A county is not responsible for oversight, reporting, or monitoring of CA Abatement Accounts Funds received by a city within that county that receives direct payment. Unless otherwise exempt, Subdivisions’ expenditures and uses of CA Abatement Accounts Funds and other Settlement Funds will be subject to the normal budgetary and expenditure process of the Subdivision." Sec. 5(c).		DHCS cared enough to reach out and share some of their transparency ambitions, which speaks volumes. It was nice to learn that the below two reports will in fact be made public and will not lurk in the intrastate reporting shadows. I hope that they achieve reporting parity with their state share.

70% fund (counties) — "The percentage from the CA Abatement Accounts Fund allocated to each CA Participating Subdivision is set forth in Appendix 1 in the column entitled abatement percentage (the 'Local Allocation')." 4.B.i(c) — "A Local Allocation share allocated to a city but paid to a county ... will be ... reported on in accordance with Section 4.B.iii." Sec. 4.B.i(a). "Pursuant to Section 5 below ["State and Subdivision Reporting"], CA Participating Subdivisions receiving settlement funds must prepare and file reports annually regarding the use of those funds. DHCS may regularly review the reports prepared by CA Participating Subdivisions about the use of CA Abatement Accounts Funds for compliance with the Distributor Settlement Agreement and this CA Distributor Allocation Agreement." Sec 4.B.iii.

15% local — "Each CA Participating Subdivision that receives payments of funds from the settlement will prepare written reports at least annually regarding the use of those funds, until those funds are fully expended and for one year thereafter. These reports will also include a certification that all funds that the CA Participating Subdivision has received through the settlement have been used in compliance with the [Distributor/Janssen Settlement Agreement and this CA [Distributor/Janssen Allocation Agreement. The report will be in a form reasonably determined by DHCS. Prior to specifying the form of the report DHCS will confer with representatives of the Plaintiff Subdivisions." Sec. 5(b).
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Colorado10010% state — State must report all expenditure data to the Opioid Crisis Recovery Funds Advisory Committee (or "Advisory Council" as described in the Colorado MOU), which may also require outcome data. AC to then publish on a centralized dashboard that's already live: Colorado Opioid Settlement Dashboard (a beauty).

20% local, 60% regional — Ditto.

10% infrastructure — Ditto. 		"The Abatement Council shall develop a centralized public dashboard or other repository for the publication of expenditure data from any Party or Regional Council that receives Opioid Funds in accordance with Sections (D)-(G) [D. State Share; E. LG Share; F. Regional Share; G. Infrastructure Share]." Colorado MOU C.4(c)(i). "The Abatement Council may also require outcome related data from any Party or Regional Council that receives Opioid Funds in accordance with Sections (D)-(G) and may publish such outcome related data in the centralized public dashboard or other repository described above." C.4(c)(ii).

10% state — "On an annual basis, as determined by the Abatement Council, the State shall provide all expenditure data, including administrative costs, from the State Share to the Colorado Opioid Abatement Council for purposes of maintaining transparency in accordance with Section (C)(4)(c)(i). The Abatement Council may require the State to provide additional outcome-related data in accordance with Section (C)(4)(c)(ii) and the State shall comply with such requirements." D.3.

20% local + 60% regions* — "On an annual basis, as determined by the Abatement Council, all Participating Local Governments shall provide all expenditure data, including administrative costs, from their allocation of the LG Share to the Abatement Council for purposes of maintaining transparency in accordance with Section (C)(4)(c)(i). The Abatement Council may require Participating Local Governments to provide additional outcome related data in accordance with Section (C)(4)(c)(ii) and all Participating Local Governments shall comply with such requirements." E.8. "10. On an annual basis, as determined by the Abatement Council, each Regional Council’s fiscal agent shall provide to the Abatement Council the Regional Council’s expenditure data, including administrative costs, from their allocation of the Regional Share ... The Abatement Council shall publish the Regional Council’s expenditure data, including administrative costs, from the Regional Share in accordance with Section (C)(4)(c)(i). The Abatement Council may require Regional Councils to provide additional outcome related data in accordance with Section (C)(4)(c)(ii) and all Regional Councils shall comply with such requirements." F.10.

10% infrastructure — "On an annual basis, as determined by the Abatement Council, any Party or Regional Council that receives funds from the Statewide Infrastructure Share shall provide all expenditure data, including administrative costs, related to any Opioid Funds it received from the Statewide Infrastructure Share and subject itself to an accounting as required by the Abatement Council. The Abatement Council shall publish all expenditure data from the Statewide Infrastructure Share in accordance with Section (C)(4)(c)(i). The Abatement Council may require the Parties or Regional Councils that receive funds from the Statewide Infrastructure Share to provide additional outcome related data in accordance with Section (C)(4)(c)(ii) and the Parties or Regional Councils shall comply with such requirements." G.5.
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Connecticut100Update: HB 6914 closed the gap on Connecticut's public reporting commitments by bringing its only unreported share (localities' 15%) into the public reporting fold (see below and right).

85% Opioid Settlement Fund — The Dept. of Mental Health and Addiction Services must publish the CT Opioid Settlement Advisory Committee's annual reports, which will include detailed accountings of expenditures and outcome reporting, on its website.

15% local — A new law requires localities to report their expenditures to the Advisory Committee. The first report is here: Connecticut Opioid Municipal Settlement Proceeds (PA 23-92) - January 4, 2024. 		"The department [of Mental Health and Addiction Services] shall create and maintain an Internet web site where the committee shall publish ... the committee's annual reports." Public Act No. 22-48 Sec. 3(j)(4).

"Not later than January 15, 2023, and annually thereafter, the committee shall report ... to the joint standing committees of the General Assembly ... on the activities carried out by the committee ... , including, but not limited to ...: (2) An accounting of all credits to, and expenditures from, the fund; ... (10) The performance indicators and progress toward achieving the goals and objectives developed pursuant to section 3 of this act, including, but not limited to, metrics on improving outcomes and reducing mortality and other harms related to substance use disorders[.]" Sec. 5(a). "The commissioner shall post the report required under subsection (a) of this section on the department's Internet web site." Sec. 5(b).

"Any municipality that receives moneys directly from a settlement administrator pursuant to a judgment, consent decree or settlement related to opioid litigation shall submit an annual report to the committee detailing its expenditures for the preceding fiscal year on a form prescribed by the committee. Each such municipality shall submit such report to the committee on or before October 1, 2023, and annually thereafter, until the total amount of such moneys received by the municipality has been expended." HB 6914 Sec. 2(e).		The state was previously silent on public reporting of localities' 15%, given that Public Act No. 22-48 only applied to the Fund's 85%. A new law, HB 6914, now requires localities to report expenditures of their 15% share to the Committee, whose reports must be published online.

This bill ostensibly responds to the AG's calls for 100% public reporting earlier this year. "Attorney General Tong’s testimony also supports updating the existing reporting requirements for opioid settlement funds to make clear that municipalities must comply with the same reporting requirements already in place for state-administered funds." 3/24/2023 press.
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Delaware100100% Prescription Opioid Settlement Fund* — The Prescription Opioid Settlement Distribution Commission must publish an annual report containing amounts awarded and disbursed, both on approved expenditures and administrative expenses, on its website.

*Delaware's state and subdivision portions are reallocated to the Abatement Accounts Fund per Sec. 3(b)(i) and Sec. 3(b)(ii), respectively. 100% of Abatement Accounts Fund is then disbursed to the Prescription Opioid Settlement Fund created by statute (see right). ROADS MAP Agrmt.		"Beginning January 1, 2022, the Commission shall produce an annual report, published on the Commission’s website, that contains all of the following: a. The amounts and sources of monies received by the Prescription Opioid Settlement Fund. b. The aggregate amount of monies received by the Prescription Opioid Impact Fund. c. By fund, the amounts and sources of any other monies received. d. By fund, the contracts or grants awarded by the Consortium, including the identity of each recipient, the amount of the award, the subject matter or program involved, and the primary terms and conditions of the award or contract. e. By fund, the amounts disbursed in respect of approved contracts, grants and other authorized expenditures and administrative expenses, including amounts disbursed to qualifying local governments for local government block grants." Title 16, Ch. 51, Subchapter VIII-A Sec. 5195(c)(2).

"The Attorney General and Governor, or their designees, shall co-chair the Commission and shall be responsible for guiding the administration of the Commission by, at a minimum, doing all of the following: ... Supervising the preparation and distribution of meeting notices, agendas, minutes, correspondence, and reports." Sec. 5196A(c)(3).
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District of Columbia9085-90% Opioid Abatement Fund* — The Dept. of Behavioral Health must publish an annual report containing expenditures and impact reporting indicia to the Office of Opioid Abatement's website.

*"Attorney General shall transfer to the Opioid Abatement Fund ... at least 85% of any payment received prior to October I, 2022, ... and at least 90% of any payment received thereafter." D.C. ACT 24-760 Sec. 201(b) Provision "(D)."

(D.C. operates as a single state, county, and city within the Distributor and Janssen settlement agreements’ Exhibit H.)		"No later than December 31 of each year, the Department of Behavioral Health shall provide a report to the Mayor, Council, and Attorney General detailing the District's use of monies in the Fund during the prior fiscal year. (2) The annual report required by paragraph (1) of this subsection shall: (A) Be published on the Office of Opioid Abatement’s website; and (B) Include, for the prior fiscal year: ... (ii) An accounting and description of all credits to and expenditures from the Fund; ... (vii) A description of the intended use of each award or grant from the Fund, including the activity, practice, program, service, support, or strategy funded, population served, and measures that the awardee or grantee will use to assess the impact of the award." D.C. ACT 24-760 Sec. 202(e) Provision "(f)(1)-(2)."For those wondering how the remaining 10-15% will be spent — "Attorney General may elect to have no more than 15% of any payment that the District receives prior to October 1, 2022 ... retained in the Litigation Support Fund ... and no more than 10% of any payment received thereafter." Sec. 202(e) Provision "(e)(1)." (Provisions like these are common.)
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Florida100Update: Florida was previously a 0% public reporting state until HB 783, which requires "each county, municipality, managing entity, or state agency" to report its expenditures to the Statewide Council on Opioid Abatement it creates.

45-55% state* — The newly created Statewide Council on Opioid Abatement must annually publish a report detailing how monies were spent by "the state, each of the managing entities, and each of the counties and municipalities." These reports must be posted on the Department of Children and Families' and the AG's Department of Legal Affairs' websites; I came across the 2023 Sitewide Council on Opioid Abatement Annual Report on the Florida Opioid Settlements Portal. 

15% local — Ditto. Council's annual report will presumably address local (15%) and regional (30-40%) shares.

30-40% regional — Ditto. Council's annual report will presumably address local (15%) and regional (30-40%) shares. 		"By August 31 of each year, each county, municipality, managing entity, or state agency that receives settlement funds from an opioid settlement must provide information to the council related to its expenditure of settlement funds and the results obtained from those expenditures." Sec. 397.335(4)(f). "By December 1, 2023, and annually thereafter, the council shall provide and publish an annual report. The report shall contain information on how settlement moneys were spent the previous fiscal year by the state, each of the managing entities, and each of the counties and municipalities. The report shall be posted on the websites of the department and the Department of Legal Affairs." Sec. 397.335(4)(i)(j).

*The "State Fund" (i.e., the Opioid Settlement Clearing Trust Fund created by Sec. 17.42) contains monies remaining after deducting expense fund costs, 15% for the city/county Fund, and 30-40% for a "regional fund" that allows qualified counties — those with at least 300,000 citizens, a taskforce, abatement plan, SUD service contracts, and MOUs with its localities contained therein — to receive their monies directly. Agreement B.4(a)-(b),(d).		The Florida Allocation Agreement and Chapter No. 2022-161 Section 17.42 contained no explicit promises to publicly report opioid settlement expenditures. However, HB 783, approved by the governor on June 2, 2023, creates the Statewide Council on Opioid Abatement and now requires the Council to post settlement spending reports on the websites of the Department of Children and Families and the AG's Department of Legal Affairs.
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Georgia7575% state* — The state's Trustee ("Commissioner of an agency of the Executive Branch of the State," see right) must publish an annual report containing specific awarded amounts from its state share on its website, with regional advisory councils' annual reports published alongside.

25% local — Silent on public reporting; a March 2023 white paper from the Georgia Department of Audits & Accounts recommends but does not require that localities adhere to special revenue fund obligations, which includes reporting of mere revenues rather than expenditures. Regional advisory council reports are also required only for state share monies that must be spent regionally (not localities' 25% share). Default is presumed here. (If you see something I've missed, email Tips@OpioidSettlementTracker.com.)

*"Of the state's 75% share, the state shall expend at least 40% ... on a regional basis." Georgia MOU III.c.		"The State, through the Trustee ("Commissioner of an agency of the Executive Branch of the State," [I.k]), shall provide an annual report detailing: (1) the amounts received by the Trust; (2) the allocation of any awards approved, listing the recipient, amount awarded, programs funded, and disbursement terms; and (3) the amounts actually disbursed. The Trustee shall also include an assessment of how well resources have been used by the State and the Local Governments and Regions to abate opioid addiction, overdose deaths, and the other consequences of the Opioid Crisis. The State shall publish its annual report and all Regional Advisory Council annual reports on its website." V.a.Given that regional advisory councils are created as part of state share regional distribution scheme, we have to assume that their reporting requirements under MOU V.d pertain only to the 45% that will be spent regionally (and not general to all localities' receipts). It would be awesome, however, if the below requirements applied to localities 25% direct share as well!

"Each Regional Advisory Council shall provide a report annually to the Trustee and Government Participation Mechanism [re: Purdue, per MOU I.b] detailing: (1) the amount received by each local government within the Region; (2) the allocation of any awards approved, listing the recipient, amount awarded, programs funded, and disbursement terms; and (3) the amounts actually disbursed and approved allocations. Each Participating Local Government within each Region shall provide any information necessary to facilitate such reporting to a single Regional Delegate selected by the Region to provide its annual report." V.d.
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Hawai'i0Update: Unlike the state's Settlement Planned Spending Reports, which "lets everyone know how the State and County agencies plan to make use of opioid settlement funds before they are spent," the presumably more expenditure-heavy Annual Financial Reports described below are not technically promised similarly public.

85% state — See 11/15/2023 DOH presentation ("In the Annual Financial Report, the State and County agencies report on opioid settlement funds received, held, or spent on authorized strategies during a given fiscal year. The report is due 90 days after the end of the fiscal year").

15% local — Ditto.		The Hawaii MOA contains no explicit promises to publicly report opioid settlement expenditures.

The DOH's and AG's Hawaii Opioid Initiative's website seems like a great candidate for future expense report hosting. 		A 11/15/2023 DOH presentation contains slides describing four different reporting forms: "Settlement Planned Spending Report," "Annual Financial Report," "Annual Impact Report," and "Annual Status Survey." Though public reporting technically isn't promised anywhere, it is heavily implied as an eventuality. See "By what rules does the advisory committee operate?" ("Principle: A strong, shared commitment to transparency and accountability regarding the use and impact of opioid settlement funds.")
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Idaho10040% State-Directed Opioid Settlement Fund — The AG must publish annual reports of the state's expenditures on its website.

40% local + 20% regional — Participating local governments and health districts must report their expenditures to the AG, who will also make them available on the same website.		"The Attorney General will ... post annual reports of State expenditures of Opioid Funds on the Idaho Attorney General’s website and maintain said reports on the webpage for a period not less than five (5) years." Idaho Alloc. Agrmt. D.4.

"For every fiscal year in which a Participating Local Government or Participating Health District receives, holds, or spends Opioid Funds, the Local Government or Health District must submit an annual financial report specifying the activities and amounts it has funded. The annual financial report shall be provided to the Idaho Attorney General by emailing the report to opioid settlement@ag.idaho.gov within ninety (90) days of the last day of the state fiscal year covered by the report. Each annual financial report must include the following information: (1) the amount of Opioid Funds available at the beginning of the fiscal year; (2) the amount of Opioid Funds received during the fiscal year; (3) the amount of Opioid Funds disbursed or applied during the fiscal year, broken down by Approved Purposes set forth in Exhibit A; (4) the amount of Opioid Funds available at the end of the fiscal year. The annual financial reports provided to the Idaho Attorney General will be made publically available by publication on the Idaho Attorney General’s website." D.4.
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Illinois0Update: The Illinois Office of Opioid Settlement Administration (OOSA) has published approved abatement uses and grant agreements awarded to date on the Illinois Opioid Settlements Initiative's website.

20% state — The state must "track and report" at least 5% of its share but has yet to promise to make those reports publicly available. The 8% apportioned to Chicago is also subject to intrastate reporting requirements only.

55% Opioid Settlement Fund — The OOSA's "Approved Abatement Uses to Date" and "Grant Agreements Awarded to Date" tables provide general expenditure headings, grantee names, and allocated amounts only. An additional description of specific uses, or breakdowns of allocated amounts per strategy, would allow me to credit this share as "publicly reported" with peace of mind.

15% local + 10% counties — No additional public reporting promises were found for the 15% share apportioned directly to municipalities and townships, so default is presumed. (If you see something I've missed, email Tips@OpioidSettlementTracker.com.) The 10% distributed to counties is subject to intrastate reporting requirements only. 		SB 2205, if passed, would enact robust public reporting requirements for the Fund's 55% share. For all updates to states' opioid settlement spending plans, see States' Opioid Settlement Allocation Plans.

For now, the Illinois Alloc. Agrmt. and its Additional Agrmt. contain no additional promises to publicly report opioid settlement expenditures. The below shares are (mostly) subject to intrastate reporting. If these amounts are already being reported UP to the AG, why not also report them OUT to the public?

"(20%) shall be distributed to the State of Illinois, at least one-quarter (1/4th) of which shall be used to support opioid remediation programs included in ... Exhibit B. The State shall track and report all spending used to support opioid remediation programs." Alloc. Agrmt. 3.A(a). "The City [of Chicago] shall track and quarterly report to the Attorney General all monies spent to support opioid remediation programs from these monies." Additional Agrmt. (c). The Additional Agrmt. gives 40% of this 20% state share to Chicago (see above), which leaves Illinois' true state share at 12%. And of this 12%: 5% will be subject at least to intrastate reporting per 3.A(a), which leaves 7% left to be spent in silence by the state.

"(10%) shall be distributed into the LG Recovery Fund to be allocated among counties who are [participating local governments]. ... Each LG receiving an allocation from this portion of the LG Recovery Fund shall track and quarterly report to the [AG] all monies spent to support opioid remediation programs." Alloc. Agrmt. 3.A(b)(ii).
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Indiana100Update: The Indiana Family and Social Services Administration's Annual Opioid Settlement Report – Fall 2023 confirms that the below intrastate reporting details are intended for public view ("Several of the initiatives listed in the State’s 2022-2024 spending plan are in process and will be reported in the Fall 2024 Opioid Settlement Report. In order to support full transparency of the use of opioid settlement funds, all reports will be made public by December 31, 2023").

50% state — "All entities receiving settlement funds" must annually report their uses of funds to the Office of the Secretary of Family and Social Services (FSSA), and the FSSA must submit these reports to the legislature. However, excepting submission to a state rule that requires agencies to publish certain reports online (see right), no explicit public reporting promises were technically made. (The legislature must also review a distribution plan ahead of spend, but the plan technically does not require reporting of itemized expenditures.) (If you see something I've missed, email Tips@OpioidSettlementTracker.com.)

50% local — Ditto.		Indiana Code 4-6-15, even as revised by the recent HB 1001, techncially contained no additional promises to publicly report opioid settlement expenditures, though IC 5-14-6 does require the Family and Social Services Administration (FSSA) to eventually publish the intrastate expenditure reports of the state's restricted 70% share "on the Internet."HB 1001 (2023) struck out the language below, the effect of which was to subject "all entities" — and not just those required to spend their shares on abatement — to the intrastate requirement to annually report on uses of funds. Per IC 5-14-6, these reports will be "[p]ost[ed] ... on the Internet."

"All entities receiving settlement funds to be used for treatment, education, and prevention programs for opioid use disorder and any co-occurring substance use disorder or mental health issues shall monitor the use of those funds and provide an annual report to the office of the secretary of family and social services not later than a date determined by the office of the secretary of family and social services." IC 4-6-15-4 Sec. 4(e). "The the [FSSA] shall compile and submit an annual comprehensive report of the information received under subsection (e) to the general assembly in an electronic format under IC 5-14-6 not later than October 1 of each year identifying all funds committed and used as specified by any settlement documents or court order." Sec. 4(f).
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Iowa5050% Opioid Settlement Fund — No additional public reporting promises found, so default is presumed. (If you see something I've missed, email Tips@OpioidSettlementTracker.com.)

50% local — Participating local governments that do not opt out of receiving their monies directly must file a public annual report containing expenditures. "State may utilize the reports in order to report to the public" (see right).		"Each Participating Local Government that receives a Direct Distribution Amount must prepare and file a public annual report describing the expenditure of its Direct Distribution Amount. The report shall include, though is not limited to, a narrative description of the funded programs; the dollar amount provided; and progress and/or outcomes of funded programs. Participating Local Governments may work together to prepare and file joint reports if they so choose. ... The State may utilize the reports in order to report to the public on the use and effectiveness of the Opioid Funds in addressing the opioid crisis in Iowa." Iowa MOU C.4(a) and (c).House File 2573, which establishes the Opioid Settlement Fund, contains no additional promises to publicly report opioid settlement expenditures.
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Kansas75Update: See the Sunflower Foundation's list of 2023 grant awardees and estimated impact reports. A representative from the AG's office has also kindly confirmed that subdivisions' annual expenditure reports are in fact public records and will be summarized in a forthcoming report that discusses the state's 2023 opioid settlement expenditures. (The specificity or granularity of reporting remains to be seen.)

75% Kansas Fights Addiction Fund — Technically subject only to intrastate reporting requirements: The KFA Grant Review Board must report an accounting of the Fund in an intrastate fashion (to legislative leaders, its governor, and AG). However: the 2023 materials linked above are certainly specific enough to expenditures to consider this share publicly reported.

25% local — Each political subdivision must report on expenditures "consistent with the terms of this MOU," but the Kansas MOU merely requires subdivisions to pass a resolution to spend settlement monies on reimbursement uses — something already required by the settlement agreements. 		The Kansas MOU and the Kansas Fights Addiction Act contain no additional promises to publicly report the 25% local share of opioid settlement expenditures.

"Not later than March 1 of each year, the Kansas fights addiction grant review board shall submit to the speaker of the house of representatives, the president of the senate, the governor and the attorney general a report of the board's activities during the prior calendar year, including: An accounting of moneys deposited into and expended from the Kansas fights addiction fund." 75-781(a).

*The KFA Fund Grant Program's Request for Proposal opened March 2023, so the Fund does not yet have grant expenditures to report. 		Here is an example of language that merely restates a commitment to comply with the national settlement agreements' bare-minimum, non-public reporting requirements: "Each Political Subdivision that receives any Settlement Funds shall request moneys, report on expenditures, and monitor the use of Settlement Funds consistent with the terms of this MOU [Ed. Note: which provides nothing else on reporting], Kansas State Law, and with the terms of any Maximizing Settlement which provides funds to the Municipalities Fights Addiction Fund." MOU D.1. (Permission on reimbursement (with no cap) repeated by K.S.A. 2022 Supp. 75-777(d)(1).)
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Kentucky5050% Opioid Abatement Trust Fund — The Kentucky Opioid Abatement Advisory Commission has promised to publish its grantees' expenditure reports on its website. The "Real Dollars for Real Recovery" Opioid Abatement Grants Map displays the KYOAAC's grant awards.

50% local — Localities must report on the use of their funds (incl. fund recipients and amounts) to the trustee or directly to the Commission. However, the Commission is not explicitly required to post localities' reports on their website alongside those of Fund grantees. See also Kentucky League of Cities' 10/18/2023 press ("Quarterly Opioid Settlement Certifications Required").		“Each recipient of moneys from the fund shall submit on an annual basis a certification that the funds were used consistent with the criteria in 26 KRS 15.291(5), a description of the use of such funds, and such other information as the commission requests through administrative regulation.” KRS 15.293(4)(c)(1). “The commission shall: (a) Create and maintain a Web site on which it shall publish its minutes, attendance rolls, funding awards, and reports of funding by recipients[.]” KRS 15.291(7).

See also Kentucky League of Cities' 10/18/2023 press ("Quarterly Opioid Settlement Certifications Required").		Localities' 50% of expenditures is subject to intrastate reporting. If these amounts are already being reported UP to the trustee or Commission (see below), why not also report them OUT to the public?

“Each [locality] that receives any proceeds under paragraph (b) of this subsection [localities 50% share] shall submit, on an annual basis ... a list of fund recipients and amounts, a description of the use of the funds, and any other information as the commission requests through the promulgation of an administrative regulation. (b) If a trustee is appointed under paragraph (b) of this subsection, the certifications shall be sent to the trustee, and the trustee will compile and submit one (1) report to the commission. (c) If a trustee is not appointed, the certifications shall be submitted to the commission as provided by administrative regulation.” KRS 15.293(4)(c)(2)(a). "Funds shall be withheld from [a locality] that does not comply with this paragraph until such time as compliance is achieved." (4)(c)(2)(d).
20
Louisiana80Update: The Louisiana Opioid Settlement Tracker contains a "Public Reporting" section that reports overdose crisis impact data and a brief "Statewide Funding Breakdown," but no expenditures.

80% local — Parishes must report their allocation expenditures to the state and taskforce. The state and taskforce must then "publish" this report, presumably to the public. See the Louisiana Opioid Abatement Task Force's Report page and this 8/3/2023 informational webinar by the Task Force and Louisiana Opioid Abatement Administration Corporation ("Reporting required 1st Day of 15th Month following distribution," "The LDAA is developing a simple and easy report to distribute to parish governments to make sure they can comply with the requirements of the MOU").

20% sheriffs — No additional public reporting promises found, so default is presumed. (If you see something I've missed, email Tips@OpioidSettlementTracker.com.)		"At least annually, each Qualified Parish and Lead Parish shall provide to the State and the Taskforce a report detailing for the preceding time-period (1) the amount of the LG Share received by each Participating Local Government within the Parish, (2) the allocation of any awards approved (listing the recipient, the amount awarded, the program to be funded, and disbursement terms), and (3) the amounts disbursed for approved allocations." Louisiana MOU B.7. "At least annually, the State and the Taskforce shall publish a report detailing for the preceding time-period (1) the amount of the State Share received, (2) the allocation of any awards approved (listing the recipient, the amount awarded, and the program to be funded, and disbursement terms), and (3) the amount disbursed for approved allocations." B.8. Unlike the parishes' 80% share, which is attached to explicit expenditure publication requirements, the 20% share allocated to each of the 64 parishes' sheriffs is attached to none.

"'Sheriff' shall refer to the sheriff in each of the 64 parishes in the State of Louisiana." A.14. "The amounts to be distributed to each Sheriff shall be determined by the Negotiation Class metrics agreed upon, in writing, in the same way allocated to the parishes." C.1(b).
21
Maine50Update: The AG's annual Maine Recovery Fund reports are live here. December 2023's implies a reporting delay ("The Council has made significant progress towards distributing funds and while it has not yet made distributions it has been working hard to clearly identify where funding is most needed as indicated by date...").

20% state — The AG must provide an "accounting" of the Council's activities to the legislature, e.g., Attorney General Report Recovery Fund 2023-2-1 (archive here), but not its own.

50% Maine Recovery Fund — The Maine Recovery Council must create a dashboard to publish expenditure reports of regional councils and "any party" that receives Recovery Funds.

30% local — No additional public reporting promises found, so default is presumed. (If you see something I've missed, email Tips@OpioidSettlementTracker.com.)		"The Recovery Council shall develop a centralized public dashboard or other repository for publication of expenditure data from any party or Regional Council that receives Recovery Funds. The Council may require outcome related data from any entity that receives Recovery Funds. For purposes of funding the centralized dashboard, the Council shall make every effort to use existing state resources." Maine MOU III. "A state agency that receives allocations form the fund, and a county, a city, and a contractor or vendor that receives funding allocated from the fund... shall report by September 1st of each year to the Recovery Council providing a description of how those funds for the prior state fiscal year were targeted to the approved uses. The Attorney General shall by Oct. 1st of each year compile the reports provided under this subsection and forward the information in a report to the legislature." IV.H.The AG is already reporting on the Council's 50% Fund activities. Can it also throw in some reporting of its own 20% share?

"The Attorney General shall, by February 1st of each year, submit a report to the joint standing committee of the Legislature having jurisdiction over health and human services matters describing the activities of the council and the status of the Maine Recovery Fund and listing information on disbursements from the fund and information related to the outcomes of funded activities." Chapter 661 Sec. 203-C(5).
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Maryland60Update: A representative of the Governor's Opioid Operational Command Center (OOCC) reached out to share that the Opioid Restitution Fund's Expenditure Reports are now available on their Public Reports page.

15% state — Subject only to intrastate reporting requirements (state share sits in Fund and is subject to its intrastate reporting requirements below).

60% Opioid Restitution Fund — Technically subject only to intrastate reporting requirements: Governor must provide an "accounting" of these funds to the legislature; see right. However: the Advisory Council's 2022 Annual Report — available on the Council's website — is specific enough to expenditures for us to consider this share publicly reported.

25% local — No additional public reporting promises found, so default is presumed. (If you see something I've missed, email Tips@OpioidSettlementTracker.com.)		The Maryland State-Subdivision Agrmt., Opioid Restitution Fund statute, and Advisory Council statute contain no specific promises to publicly report opioid settlement expenditures.

However, the statutes do require intrastate reporting of the 60% Opioid Restitution Fund share. "State Fund ... shall be deposited in the Opioid Restitution Fund and expended on Permitted Uses as determined by the State." Maryland SSA IV.a.1. "The Governor shall ... (3) report on or before November 1 each year, in accordance with § 2–1257 of the State Government Article, to the General Assembly on: (i) an accounting of total funds expended from the Fund in the immediately preceding fiscal year, [including] performance indicators and ... recommended appropriations from the Fund identified in accordance with item (2) of this subsection." 7-331(j).		The OOCC cared enough to reach out and share some of their transparency ambitions, which speaks volumes. It was nice to learn that the ORF's Expenditure Reports — which are technically only subject to an intrastate reporting requirement (see left) — now live in a publicly accessible format online... and on a dedicated Public Reports page, no less! I hope that they achieve reporting parity with their state and local shares.

The 25% allocated to localities will be subject to audit procedures. Will they include a public reporting promise? "The Secretary shall establish procedures for the audit of Subdivisions receiving Settlement Proceeds under the National Settlement Agreement and this Agreement consistent with the procedures for other grants to Subdivisions administered by the Secretary. The auditing procedures shall ensure that the requirements of the National Settlement Agreement and this Agreement concerning the use of Settlement Proceeds for Permitted Uses and for Opioids Remediation are followed." SSA VI.a.
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Massachusetts100*60% Opioid Recovery and Remediation Trust Fund — The Secretary of Health and Human Services must publish an annual report on the Fund's expenditures on the Executive Office of Health and Human Services’ website. (The report must also include an assessment of whether monies were directed to "vulnerable and underserved communities.") The Opioid Recovery and Remediation Fund Advisory Council's annual reports may be found here.

40% local — Participating municipalities* must submit an annual report containing expenditures to a web-based platform, i.e., the Municipal Opioid Settlement Funding Expenditure Dashboard. 		"Annually, not later than October 1, the secretary of health and human services shall file a report on the activity, revenue and expenditures to and from the fund in the prior fiscal year with the clerks of the senate and the house of representatives, the house and senate committees on ways and means and the joint committee on mental health, substance use and recovery and made available on the executive office of health and human services’ public website. The report shall include, but not be limited to: (i) the revenue credited to the fund; (ii) the amount of expenditures attributable to the administrative costs of the executive office; (iii) an itemized list of the funds expended from the fund; and (iv) data and an assessment of how well resources have been directed to vulnerable and under-served communities." Massachusetts Chapter 309 Section 35OOO(c).

*Cities and towns that receive annual abatement distributions of $35,000 or more, whether individually or pooled through OLRH Shared Service arrangements, will be required to submit annual reports of their Municipal Abatement Fund expenditures in the prior fiscal year to EOHHS, starting in FY2023." Massachusetts SSA V.B. "All reports will be submitted through a web-based reporting platform that will be released in the summer of 2023. ... In order to support full transparency of the use of the opioid abatement funds, and in accordance with the State-Subdivision Agreement l (DOCX), all reports will be made public." DPH's Guidance for Municipalities Utilizing Opioid Settlement Abatement Payments: Reporting Requirements for Municipalities. (Per Municipal Abatement Payments' Chart 6, 197 localities (out of 356 total) would receive payments greater than $35k in FY23 (July 1, 2022 to June 30, 2023). Their payments total $42,694,073 out of the grand sum of $44,217,529 paid to all localities. As such, the reportable amounts are 97% of the 40% local share.)
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Michigan50Update: See reference to MAC's "voluntary annual survey to county governments to identify where opioid settlement funds are being used" (right). The Michigan Department of Health and Human Services (MDHHS) also reached out to share that the state will publicly report its 50% Recovery Fund share expenditures on its website.

50% Michigan Opioid Healing and Recovery Fund — The new MDHHS FY23 Spend Plan Programming Planning Overview, which expands upon the 2023 State Opioid Settlement Investments summary on their Settlement Spending page, details the Recovery Fund's approved funding amounts, estimated budget allocations, strategies, outputs, and even equity-specific outputs. This is a fabulous improvement; before this development, the Michigan Opioid Advisory Commission was required submit a written report containing evidence-based assessment of the Fund's expenditures to the legislature (see right). These reports are available on the Commission's website, but the 2023 OAC Annual Report excluded specific expenditures.

50% local — See reference to MAC's "voluntary annual survey" (right). No explicit public reporting promises found otherwise, so default is presumed. (If you see something I've missed, email Tips@OpioidSettlementTracker.com.)		The Michigan State-Subdivision Agrmt., Michigan Trust Fund Act, and Legislative Council Act additionally require an evidence-based assessment of expenditures from the 50% Fund share. "The opioid settlement funds that the State of Michigan receives will be directed to the Michigan Opioid Healing and Recovery Fund (MCL 12.253). ... The Legislature also created the Opioid Advisory Commission (MCL 4.1851) to make recommendations on the State’s opioid fund." AG's 1/13/2023 press. "The ... commission shall ... By March 30 of each year, provide a written report to the governor, the attorney general, the senate majority leader, the speaker of the house of representatives, and the chairs of the senate and house of representatives appropriations committees that includes ... An evidence-based assessment of the prior use of money appropriated from the Michigan opioid healing and recovery fund, including the extent to which such expenditures abated the opioid crisis in this state." 4.1851 Sec. 851(13)(c).According to the Michigan Association of Counties (MAC), "MAC intends to release a voluntary annual survey to county governments to identify where opioid settlement funds are being used and this incentive would increase participation to ensure a broader picture of the impact of funds as well as increased public transparency through utilization of the MAC Opioid Settlement Dashboard."

The Michigan Opioid Advisory Commission's 2023 Annual Report contained robust calls for transparency. It recommends lawmakers enact stricter reporting requirements for all recipients of settlement dollars and specifically asks for a public dashboard to display expenditures. It does appear that the state responded to this call to action in part with the materials available on its Settlement Spending page.
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Minnesota100Update: Minnesota Management and Budget's new dashboard "describes awards by the Opioid Epidemic Response Advisory Council, as well as other settlements funds specifically allocated to cities and counties in Minnesota. This tool also includes the extent to which these funds were utilized for evidence-based practices, based on awardee reporting and a review of administrative records." Well done!

25% Opiate Epidemic Response Account — The Minnesota Opioid Epidemic Response Advisory Council must submit a written report containing information about the Opiate Epidemic Response Account's grantees, and these reports are available on the Council's website. Though the Council's February 2022 Legislative Report does list specific grants awarded from the Council's recent request for proposal, the report lacks information about the Council's own administrative spending.

75% local — Participating local governments must report their expenditures to the Minnesota Department of Human Services (DHS), and DHS must publish those expenditures in a publicly accessible format. 		In addition to an early promise to report 100% of settlement spend, the state has gone the extra mile to release a new dashboard that provides a light analysis of whether those expenditures were evidence-based. See The Use of Evidence in Opioid Epidemic Response Spending: Performance Measures for more.

"The advisory council shall report annually to the chairs and ranking minority members of the legislative committees with jurisdiction over health and human services policy and finance by January 31 of each year, beginning January 31, 2021. The report shall include information about the individual projects that receive grants, the municipality projects funded by direct payments received as part of a statewide opioid settlement agreement, and the overall role of the project in addressing the opioid addiction and overdose epidemic in Minnesota. The report must describe the grantees and municipalities and the activities implemented, along with measurable outcomes as determined by the council in consultation with the commissioner of human services and the commissioner of management and budget." Minn. Stat. Sec. 256.042, Subd. 5(a) (as amended by SF 4025).

"Participating Local Governments that directly receive Opioid Settlement Funds will report data annually on those expenditures. This data will be used to inform the public and policymakers on the use of Opioid Settlement Funds by Participating Local Governments. The Minnesota Department of Human Services (DHS) will collect, collate, and publicly report this data." Addendum I(e) — "public access to reporting. DHS will publish actual expenditures by settlement agreement recipients in a publicly accessible dashboard or machine-readable data format, such as an Excel spreadsheet." Minnesota MOA's Reporting and Compliance Addendum I(a).
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Mississippi015% state — No additional public reporting promises found, so default is presumed. (If you see something I've missed, email Tips@OpioidSettlementTracker.com.)

15% local — Ditto.

70% University of Mississippi Medical Center’s Center for Addiction Medicine — Ditto. 		The Mississippi MOA contains no additional promises to publicly report opioid settlement expenditures.
The Mississippi MOA also contains no promises to report opioid settlement expenditures in an intrastate fashion.
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Missouri100Update: Despite the many agencies listed below, it does look like the Department of Mental Health will ultimately quarterback the state's reporting efforts. See 10/12/2023 MH Commission notes ("Different settlements require annual reporting to the settlement administrator and the General Assembly. DMH has taken the lead to develop a reporting form and website for localities to utilize to upload their information on an annual basis"). See also 10/6/2023 MH update (describing request for funding to hire an "Opioid Settlement Reporting Coordinator").

60% Opioid Addiction Treatment and Recovery Fund — "Any recipient" must report expenditures to the legislature, and the state will publish these reports "through its relevant agencies." Per Mo. Stat. Ann. 196.1050, these agencies are: the departments of mental health, health and senior services, social services, public safety, corrections, and the judiciary.

40% local — Ditto. 		"Each recipient of Settlement Funds [Ed. Note: "pursuant to this MOU," and not only to the 60% Opioid Addiction Treatment and Recovery Fund] shall provide to the Gen. Assembly a report detailing for the preceding year (1) the amount of Settlement Funds received; (2) a detailed reporting of how any Settlement Funds were spent, including, but not limited to, an itemization of the person or entity to whom the funds were paid and the program, service, or product for which the funds were used; and (3) whether or not the expenditure fits within an Approved Use and identify such Approved Use. The State, through its relevant agencies, shall publish on its website the reports described above." Missouri MOU F.42. Note: The MOU proscribes a separate allocation for bankruptcy (Purdue, Mallinckrodt) settlements: 85% state, 15% local. D.30.
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Montana015% state — No additional public reporting promises found, so default is presumed. (If you see something I've missed, email Tips@OpioidSettlementTracker.com.)

70% Montana Abatement Trust — Ditto, despite the several commitments to accountability made throughout the MOU (see right). As of 3/28/2023, the Trust's website was still in development.

15% local — Ditto. 		The Montana MOU and its Amendment contain no additional promises to publicly report opioid settlement expenditures.Reason for hope re: 70% Montana Abatement Trust — The Advisory Committee must be responsible for an "accounting" of all funds it distributes and review proposed disbursements to regions. "All" of its documents must be public as if the Trust were a public, governmental entity. The Committee must develop oversight procedures with help from the AG's office and counsel for localities. Montana MOU C.14, D.14-15.

Reason for hope re: 15% local share — "The Committee may also require outcome related data from any Party or Local Government that receives Opioid Funds and may publish such outcome related data. In determining which outcome related data may be required, the Committee shall work with all Parties, Regions, and Local Governments to identify appropriate data sets and develop reasonable procedures for collecting such data sets so that the administrative burden does not outweigh the benefit of producing such outcome related data." C.15.

The Montana Assoc. of Counties' National Opioid Settlements website is stellar and would be a great candidate for future expense report hosting.
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Nebraska085% Nebraska Opioid Recovery Fund — Subject only to intrastate reporting requirements: Division of Behavioral Health must provide an annual report of Fund uses and outcomes, and the Department of Health and Human Services must deliver this report to the legislature, governor, and AG.

15% local — No explicit public reporting promises found, so default is presumed. (If you see something I've missed, email Tips@OpioidSettlementTracker.com.)		The Nebraska Opioid Prevention and Treatment Act and the Bylaws of the Nebraska Opioid Settlement Remediation Advisory Committee contain no explicit promises to publicly report opioid settlement expenditures.

However, "[t]he Department of Health and Human Services shall report annually on or before December 15 to the Legislature, the Governor, and the Attorney General regarding the use of funds appropriated under the Opioid Prevention and Treatment Act and the outcomes achieved from such use. The reports submitted to the Legislature shall be submitted electronically." Sec. 5 (or Neb. Rev. Stat. § 71-2489 as codified). "The [Division of Behavioral Health] shall produce meeting minutes, maintain records of the Committee, and ... provide an annual report in accordance with Neb. Rev. Stat. § 71-2489. The Division shall have sole accounting responsibilities regarding distributions from the Fund." Bylaws Article VII. 		The Fund's 85% share of expenditures is subject to intrastate reporting. If these amounts are already being reported UP to to the legislature, governor, and AG, why not also report them OUT to the public?

Additionally, the Committee "may" "[e]stablish processes and criteria for evaluation of the use of monies, performance metrics, and the reporting of outcomes" and "[r]equest and review reports by the Division or Attorney General’s Office, including the annual report required by the Act." Bylaws Article II.
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Nevada0Update: It does appear that the intrastate report required by DHHS re: the state's share of funds (see below) will be publically available on the Fund for a Resilient Nevada's website. However, it remains to be seen if expenditures will be discussed in a specific way; the Department of Health and Human Services' initial report ("Period of Performance is July 1, 2021 through December 31, 2022 (SFY22/23)") reads too preliminarily to tell.

43.86% state — Subject only to intrastate reporting requirements (Department of Health and Human Services must submit a report describing statewide plan expenditures to the governor, legislature, Advisory Committee for a Resilient Nevada, regional boards, and AG; statewide share grant recipients must annually report their expenditures to DHHS).

38.77% local + 17.37% Medicaid match by county* — Subject only to intrastate reporting requirements (each locality must submit approved purpose expenditures to the AG).

*See Agrmt. B.2(3).		The One Nevada Agrmt., statutes creating the Fund for a Resilient Nevada and Advisory Committee (NRS 433.712-744), and the 2022 Nevada Opioid Needs Assessment and Statewide Plan contain no explicit promises to publicly report opioid settlement expenditures.

However, the state share is subject to the intrastate reporting requirements described in NRS 433.734(3): "On or before January 31 of each year, the Department shall transmit a report concerning all findings and recommendations made and money expended pursuant to NRS 433.734 to 433.740 [describes statewide plan, Fund spending]" to the governor, legislature, Commission, regional behavioral health policy boards, and AG. The Fund's "regional, local or tribal governmental entity" recipients of monies must also annually report expenditures and outcomes to the Department. See NRS 433.740(3), 433.742. The local share (and Medicaid Match by county amounts,* which we are assuming counts as an "allocated share") is subject to the intrastate reporting requirements described in Agrmt. D: "Prior to July 1st of each year, or as otherwise required by any Court Order, each of the Local Governments shall provide information to the State, to the attention of Mark J. Krueger, Chief Deputy Attorney General at mkrueger@ag.nv.gov, about how they intend to expend, and how they did expend, their allocated shares of any Recovery/Recoveries to ensure such Recoveries are being used for Approved Purposes only."		Update: It does appear that the intrastate report required by DHHS re: the state's share of funds (see left) will be publically available on the Fund for a Resilient Nevada's website. However, it remains to be seen if expenditures will be discussed in a specific way; the Department of Health and Human Services' initial report ("Period of Performance is July 1, 2021 through December 31, 2022 (SFY22/23)") reads too preliminarily to tell.
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New Hampshire10085% Opioid Abatement Trust Fund — The NH Opioid Abatement Advisory Commission must publish its funding awards and reports of funding by recipients to a website, perhaps its own.

15% local — Each locality must provide a detailed accounting of its funds to the Dept. of Health and Human Services. 		"The commission shall create and maintain a website on which it shall publish its minutes, attendance rolls and votes, including records of all votes on funding requests, funding awards, and reports of funding by recipients." Section 126-A:86(III) and elaborated upon by He-C 1001.06(a),(c) ("Minutes shall be kept of all commission meetings and of all official actions taken by the commission, including records of all funding requests received and funding awards granted" and "shall be public records ... available for inspection no later than 5 business days after a commission meeting").

"On or before November 1, 2020 [Ed. Note: the specificity to 2020 here seems to be in error], the commissioner of the department of health and human services shall submit an annual report to the governor and fiscal committee of the general court detailing the activities of the advisory commission, the administration of the opioid abatement trust fund, the amount distributed in the past year, the amount remaining in the trust fund, a summary of how funds were used in the past year, and any recommendations for future legislation." Sec. 126-A:84(VI). "The [Dept. of Health and Human Services'] reporting requirements are governed by RSA 126-A:84, subject to receipt of reporting information from the commission and from counties, cities, towns, or programs that receive funds from the trust fund." He-C 1002.11(f).

"On or before September 1, 2020 [Ed. Note: the specificity to 2020 here seems to be in error], each county, city, town or program that receives funds under paragraph II shall annually provide to the department of health and human services and the opioid abatement advisory commission a detailed account of all monies spent on approved uses, including, but limited to, an analysis and evaluation of the projects and programs it has funded." Sec. 126-A:84(IV). (Paragraph II then clarifies this reporting requirement's applicability to the 15% local share.)
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New Jersey100Update: The Department of Human Services has published reports for both of the shares below here. See New Jersey State Annual Opioid Abatement Report 2023, New Jersey Subdivision Annual
Opioid Abatement Report 2023.

50% Opioid Recovery and Remediation Fund — The state must publish its expenditures on its website. (Perhaps here or here? Subsequent ed. note: The latter; see above.)

50% local — Each participating local government must publicly report its expenditures to delegate(s) selected by the regions, who will compile regional reports and make them publicly available.		"No later than October 1 of each year, the State shall publish on its website a report detailing for the preceding fiscal year (1) the amount of the State Share received, (2) the allocation of any awards approved (listing the recipient, the amount awarded, the program to be funded, and disbursement terms), and (3) the amounts disbursed on approved allocations. In addition, the State shall publish on its website the reports described in E(4) above [regional reports; see right]. The State shall also comply with any reporting requirements imposed by any National Opioid Litigation Resolution." New Jersey MOU F.5.

"At least annually, by September 1 of each year, each Region shall provide to the State a report detailing for the preceding state fiscal year, in the manner and form prescribed by the State: (1) the amount of the Local Govt. Share received by each participating local government within the Region, (2) the allocation of any awards approved (listing the recipient, the amount awarded, the program to be funded, and disbursement terms), (3) the amounts disbursed on APs, and (4) amts spent on admin expenses. Each PLG within a Region shall prepare its own report detailing the information required above in the manner and form prescribed by the State. Each PLG shall then provide its report to one or more delegate(s) selected by the Region to compile all of the reports for the Region and make them available publicly and to the State. Any PLG shall also comply with any reporting requirements imposed by any National Opioid Litigation Resolution." MOU F.4.
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New Mexico045% state — No additional public reporting promises found, so default is presumed. (If you see something I've missed, email Tips@OpioidSettlementTracker.com.)

55% local — Ditto.		The New Mexico Opioid Allocation Agrmt. contains no explicit promises to publicly report opioid settlement expenditures."As part of the State or a Participating Local Government’s annual audit pursuant to the State Audit Act, NMSA 1978, Chapter 12, Article 6, both the State fund and each LG Abatement Fund shall be audited to provide reasonable assurances that the LG Abatement Fund disbursements are consistent with the terms of this NMOAA." C.3.

The state's auditor recently penned an op-ed to claim that "[t]ransparency and accountability are crucial in ensuring these settlement dollars fulfill their intended purpose." However, New Mexico has yet to promise to make the results of any annual audits available for public review.
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New York56.39Update: On July 24, 2023, the Office of Addiction Services and Supports published an FY 2023 "Opioid Settlement Fund Tracker" (no relation). New York City has also published its own, "pro bono" report detailing "Total Amount of Opioid Funds Appropriated in the Prior Fiscal Year (Fiscal Year 2023)."

17.5% state — The State Subdivision Agreement merely provides that this share is distributed "to the State of New York, unless not in accordance with state law. The Office of the Attorney General shall have the discretion to allocate a portion of these funds to local governments not listed in the annexed allocation chart."

20% Opioid Settlement Fund — The commissioner of addiction services and supports, the commissioner of mental health, and the commissioner of health must report Opioid Settlement Fund expenditures to the governor, various legislative leaders, and the Opioid Settlement Fund Advisory Board. These reports will then be published as a "consolidated dashboard" on various offices' websites.

16.39% OASAS (placed in OSF for regional spending) — Ditto.

20% City of New York — City's Department of Health to independently publish uses of funds (see right).

5.4% direct share subdivisions (for spending on approved uses), 6.68% Nassau County, 8.63% Suffolk County — Subject only to intrastate reporting requirements: Each subdivision to submit "detailed accounting" of funds to the Lead State Agency and Advisory Board.

5.4% direct share subdivisions (direct unrestricted funds) — No explicit public reporting promises found, so default is presumed. (If you see something I’ve missed, email Tips@OpioidSettlementTracker.com.)		"On or before November first of each year, beginning one year after the initial deposit of monies in the opioid settlement fund, the relevant commissioners, shall provide a written report to the governor, temporary president of the senate, speaker of the assembly, chair of the senate finance committee, chair of the assembly ways and means committee, chair of the senate alcoholism and substance abuse committee, chair of the assembly alcoholism and drug abuse committee, and the opioid settlement advisory board. Such report shall be presented as a consolidated dashboard and be made publicly available on the respective offices' websites. The report shall ... include [amounts awarded, an analysis of effectiveness, etc.]." N.Y. Mental Hygiene Law Section 25.18(c)(10).

"Each New York subdivision shall provide a detailed accounting of how the funds were used as well as an analysis and evaluation of the services and programs funded. Such information shall be included in the report provided pursuant to paragraph ten of subdivision (c) of this section." N.Y. Mental Hyg. Law Sec. 25.18(b)(3).

*New York City is an example of a locality independently promising to report its expenditures: NYC's Int 0404-2022, which requires the city's Department of Health to report its usage of settlement funds. This report would also include "where this money is being spent" and "the number of New Yorkers benefitting from the fund." See 2023's here. 		About 20% of funds are subject to intrastate reporting. If these amounts are already being reported UP to OASAS and the Opioid Settlement Fund Advisory Board, why not also report them OUT to the public?

"Each year, the Direct Share Subdivisions, the City of New York and the Counties of Nassau and Suffolk shall certify to the Lead State Agency and the Advisory Board that all funds distributed to them pursuant to Sections II.B.5, 6, 7 and 8 of this Agreement, which were spent during the preceding year, were spent on projects and programs that constitute Approved Uses. These certifications shall be made by August 1 of each year following the year in which such funds were spent and shall be accompanied by a detailed accounting of the spending of such funds as well as analysis and evaluation of the projects and programs they have funded." New York Sharing Agreement III.B.
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North Carolina100*Update 2: On August 15, 2023, AG's office announced the launch of its Data Dashboard – Local Spending Plans. "The new dashboard on CORE-NC shows preliminary data on what strategies counties and municipalities plan to fund."

Update 1: A representative of the AG's office reached out to share that a narrative description of the state's 15% share expenditures is now available here. This is happy news, as the General Assembly's expenditures were previously merely publicly accessible rather than truly publicly reported (see Methodology).

15% state — A narrative description of the General Assembly's appropriations is available here.

85% local — Local governments must report their expenditures to the statewide opioid settlement dashboard. Local governments' plans to spend the monies are available in Data Dashboard – Local Spending Plans. 		"Reporting to statewide opioid settlement dashboard. Each Local Government must provide the following information to the statewide opioid settlement dashboard ... : The budget or resolution authorizing the expenditure of a stated amount of Opioid Settlement Funds for a specific purpose or purposes during a specified period of time as described in Section E.6.b," "annual financial reports described in Section F.6.a and Exhibit E," and "impact information described in Exhibit F." "The State will create an online portal with instructions for Local Governments to report or upload each of these four items by electronic means." North Carolina MOA F.6(c).

"[P]reliminary data on what strategies counties and municipalities plan to fund with their share of the settlement funds" may be found on the Data Dashboard – Local Spending Plans.
*In North Carolina, the legislature retains retains appropriating authority of the state's 15% share. Though this state share is technically not attached to any public reporting requirements, the General Assembly added a narrative description of its appropriations here after passing its final state budget earlier this year. (Ed note: Excellent. 10/10. *chef's kiss*)
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North Dakota8585% state — The Executive Order establishing the initial iteration of the Opioid Settlement Advisory Committee requires it to make specific expenditure recommendations to the Dept. of Health and Human Services, and DHHS is required to issue a public written explanation of any substantial deviations from these recommendations in its spend. Because these deviations must be publicly reported, North Dakota's state share reporting is deliberate enough to count as "public." (It remains to be seen where these deviations will be published; see Methodology.) However, HB 1447, which (re)creates the Committee and revises its membership, does not codify these requirements, so the EO's applicability to the statutorily (re)created Advisory Committee is unclear. (Can anyone advise? Tips@OpioidSettlementTracker.com.)

15% local — No additional public reporting promises found, so default is presumed. (If you see something I've missed, email Tips@OpioidSettlementTracker.com.)		"Committee shall make recommendations regarding specific ... expenditures ... to DHHS." EO 2023-01 Sec. 8. "If DHHS chooses not to follow a Committee recommendation, DHHS is required to make publicly available, within fourteen (14) days after the decision is made, a written explanation of the reasons for DHHS's decision, and allow seven (7) days for the Committee to respond." EO 2023-01 Sec. 10.

Neither EO 2023-01 nor the North Dakota MOU contain explicit promises to publicly report expenditures of the remaining 15% local share, but HB 1447 requires political subdivisions to report settlement expenditures to DHHS, and DHHS must annually report state and local settlement expenditures to the legislature (see right).		"Annually, each political subdivision that recovers and retains moneys as a result of opioid litigation shall submit to the department a report detailing the decisions of the governing body of the political subdivision regarding use of the moneys." "Annually, the department shall make a report to the budget section of the legislative management on the status of the fund and of spending decisions made by the department and the political subdivisions under this chapter." HB 1447 Pg. 3.

If these amounts will be reported in an intrastate fashion to DHHS and legislative leaders, why not also report them OUT to the public?
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Ohio015% state — No additional public reporting promises found, so default is presumed. (If you see something I've missed, email Tips@OpioidSettlementTracker.com.)

55% OneOhio Foundation — Ditto.

30% local — Ditto. 		The OneOhio MOU and the OneOhio Recovery Foundation's Code of Regulations (COR) contain no explicit promises to publicly report opioid settlement expenditures.

At its 1/11/2023 meeting, the Board "[r]eviewed a finance report prepared by Interim CFO Jim Quinn, summarizing the Foundation’s 2022 receipts and expenses." It is unclear whether these expenses will be included in the annual reports described in COR, Art. V, Sec. 8.03: "At each Annual Meeting, the Chair and the Treasurer shall present to the Board a report in such form and with such contents as many be required from time to time by law and by the Board, and a copy of such reports shall be filed with the minutes of the meeting."

Additionally, the Foundation's Board has been sued by an advocacy organization for operating in violation of its own commitments to transparency. "In August 2022, Harm Reduction Ohio filed two lawsuits against OneOhio: an open meetings suit in Franklin County Common Pleas Court, the public records suit was filed with the Ohio Supreme Court. (Ohio law provides different venues for open meetings and public records lawsuits.) ... A decision or request for oral arguments is pending." See Judge rules in favor of Harm Reduction Ohio: OneOhio opioid settlement board must follow open meetings law.		"Ohio Senate budget would shield opioid settlement foundation from public scrutiny" (6/20/2023; "The budget rider seeks to overturn a unanimous Ohio Supreme Court decision last month that determined OneOhio Recovery Fund is subject to public records law")

One can hope that the Foundation's litigation will somehow result in their living up to their own transparency commitments:

"The Foundation, Expert Panel, and any other entities under the supervision of the Foundation shall operate in a transparent manner. Meetings shall be open, and documents shall be public to the same extent they would be if the Foundation was a public entity. All operations of the Foundation and all Foundation supervised entities shall be subject to audit." MOU D.12. The "[Audit and Finance] Committee shall oversee - on an annual basis a private, independent, external review and audit of the Foundation's financial statements, oversee the establishment, maintenance, and implementation of internal controls over the Foundation's financial reporting and the development, maintenance, and oversight of the Foundation's 'whistle-blower' policy or similar types of complaints or allegations regarding the Foundation's financial or accounting practices." COR, Art. IV, Sec. 4.03(a)(i).
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Oklahoma075% Oklahoma Opioid Abatement Revolving
Fund — No explicit public reporting promises found, so default is presumed. (If you see something I've missed, email Tips@OpioidSettlementTracker.com.)

25% local — Ditto.		The Political Subdivisions Opioid Abatement Grants Act (statute that creates the Oklahoma Opioid Abatement Revolving Fund and Opioid Abatement Board), its amendment, and the Oklahoma MOU contain no explicit promises to publicly report opioid settlement expenditures.

However, the Board must "[m]aintain oversight over the expenditure of opioid grant awards to ensure grant proceeds are used exclusively for approved purposes," Sec. 74-30.7(A)(4), whatever that means.		The Board must also maintain oversight of the Revolving Fund's share distributed to political subdivisions via grants. "The Board shall utilize the Political Subdivision Opioid Abatement Grant Award Quarterly Reporting Form (“Form”) to maintain oversight and confirm compliance. All recipients must submit quarterly reports using the Form in order to continue using opioid grant award proceeds. The Form shall be provided on the website of the Oklahoma Office of the Attorney General. Completed quarterly reports shall be returned to the Office of the Attorney General via mail or by electronic means as determined by the Office of the Attorney General." Okla. Admin. Code Sec. 75:40-2-2.
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Oregon10045% Opioid Settlement Prevention, Treatment and Recovery Fund — The state must publish an annual written report on the use of "Oregon Settlement Funds" online and host a public meeting to discuss its contents. The Oregon Health Authority's Oregon Opioid Settlement Funds page seems like a likely host for these reports.

55% local — Each participating subdivision must annually report its expenditures to the Deputy AG. Because Oregon Settlement Funds refer to both shares of funds, these otherwise intrastate expenditure reports will also be published online by the state as described above. 		Oregon Settlement Funds contain the state's and participating subdivision's shares. Oregon Agrmt. 4(a). "The State will prepare an annual written report regarding the use of Oregon Settlement Funds until those funds are fully expended and for one year thereafter. These reports will be made publicly available by the State." Agrmt. 5(d). "In each year in which the State prepares an annual report the State will also host a public meeting to discuss the annual report." Agrmt. 5(f).

"Prior to September 1 of each year each OR Participating Subdivision receiving payment of OR Subdivision Funds under this OR Allocation Agreement shall deliver an annual report to the Oregon Department Of Justice, to the attention of the Deputy Attorney General regarding how it expended OR Subdivision Funds during the prior fiscal year (July 1 – June 30). The Oregon Department of Justice may share those reports with the [Prevention, Treatment and Recovery Fund] Board ... and other State entities ... Each annual report delivered pursuant to this Section 5.a shall include, for the fiscal year that is the subject of the report, (1) the amount of the OR Subdivision Funds received by the reporting OR Participating Subdivision, (2) the allocation of any amounts of OR Subdivision Funds awarded or expended by the OR Participating Subdivision (by journal entry or substantially equivalent report, provided such report shall include, at a minimum, the amount awarded or expended, payee (if applicable) and a description of the expenditure), and (3) the amounts actually disbursed under any award reported under item 2." Agrmt. 5(a).

"The State, the PTR Board (or its equivalent as established by the Enabling Legislation) and all OR Participating Subdivisions receiving OR Subdivision Funds will track all deposits and expenditures in accordance with Oregon laws each party is subject to. Each OR Participating Subdivision is responsible solely for the OR Subdivision Funds it receives. A county is not responsible for oversight, reporting, or monitoring of OR Subdivision Funds received by a city within that county that receives direct payment of OR Subdivision Funds." Agrmt. 5(e).
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Pennsylvania85Update re: localities' 85% share only: "At a special meeting on March 1, 2023, the Trust waived the reporting requirements for 2023. Reports on expenditures for the period from September 1, 2022 through December 31, 2023 must be submitted by March 15, 2024." See Spending & Reporting, Pennsylvania Opioid Trust.

See also HB 1694 (stalled; had it passed, would have required subdivision reporting and required the Department of Drug and Alcohol Programs of the Commonwealth to "publish an annual report on expenditures made in the Commonwealth from money received from a qualified opioid settlement ... on the publicly accessible Internet website of the department").

15% Opioid Settlement Restricted Account — No additional public reporting promises found, so default is presumed. (If you see something I've missed, email Tips@OpioidSettlementTracker.com.)

70% counties + 15% litigating subdivisions (Pennsylvania Opioid Misuse and Addiction Abatement Trust) — Each county or city health department must report expenditures to the Board of Trustees, whose reporting requirements will be formed by input from "qualified academic researchers." The Trust must publish an annual "accounting" of Trust Funds online. 		70% share is paid directly to counties per Pennsylvania Allocation Order II.A.1.b and VII.A; 15% goes directly to litigating subdivisions per Allocation Or. II.A.1.c, VII.B.

"Each County or the Health Department of the city of the First Class shall submit a report to the Board of Trustees by March 15 beginning in the year 2023 year, showing the actual expenditures of such funds and the amount of funds received but not spent by the close of the previous calendar year. Funds should be spent equitably across the County in a way that most effectively abates the effects of the Opioid misuse and addiction within the judgment of the County Commissioners, County Executive and County Council. The Board of Trustees shall set the requirements of such reporting, with input from qualified academic researchers." Allocation Or. V.C.11. "The Trust shall have the following responsibilities:" "Reviewing annual reports on spending to ensure compliance with the settlement terms" and "Preparing an annual report and accounting for the authorizing court which shall be made public and undertaking all other reporting requirements consistent with the terms of the settlements." Allocation Or. VI.A.3,6.		Update: HB 1694, if passed, would require subdivision reporting and require the Department of Drug and Alcohol Programs of the Commonwealth to "publish an annual report on expenditures made in the Commonwealth from money received from a qualified opioid settlement ... on the publicly accessible Internet website of the department."

"The Funds designated for the Commonwealth of Pennsylvania shall be distributed from the Trust to the Commonwealth of Pennsylvania Opioid Settlement Restricted Account." Allocation Or. V.C.8. The state's 15% share is then appropriated by the General Assembly. Subarticle J, Sec. 1791-A.1(c). Given movement out of Trust, the reporting requirements described in Allocation Or. VI.A.3,6 would only apply to the localities.

I recently asked Pennsylvania Deputy AG James Donohue about his state's public reporting commitments. He had this to say: "I don't know what all 50 states are doing, but here in Pennsylvania, we set up a trust. It's supervised by the court. There are annual requirements about exactly what money is spent on what resources and services. There are punishments if you don't spend the money consistent with Exhibit E. We've had a number of meetings with all the municipalities and counties and the feedback we've gotten has been very sincere from the elected officials about the desire to use the money appropriately and get effective results." Penn LDI, 2/10/2023.
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Rhode Island8080% Rhode Island Statewide Opioid Abatement Account — Technically subject only to intrastate reporting requirements: Secretary of Health and Human Services must report statewide share expenditures to the governor, legislative leaders, and AG. However: the Rhode Island Statewide Opioid Abatement Account's SFY2023 Report to the Governor, Legislature, and Attorney General — available on the Rhode Island Opioid Settlement Advisory Committee's website — is specific enough to expenditures for us to consider this share publicly reported.

20% local — No explicit public reporting promises found, so default is presumed. (If you see something I’ve missed, email Tips@OpioidSettlementTracker.com.)		"By January 1 of each calendar year, the secretary of health and human services shall report to the governor, the speaker of the house of representatives, the president of the senate, and the attorney general on the expenditures that were funded using monies from the Rhode Island statewide opioid abatement account and the amount of funds spent." (This is an elaboration upon Rhode Island MOU IV.C, which tasks the Secretary with basic reporting on Statewide Abatement Share.) Article 2, Section 4, 42-7.2-10(d). The Secretary "shall make a good faith effort to incorporate the [Advisory Committee's] Statewide Abatement Recommendations into EOHHS’s annual budget process" and must issue a public written explanation of any substantial deviations. MOU V.F.1-3.
Here is an example of language that merely restates a commitment to comply with the national settlement agreements' bare-minimum, non-public reporting requirements: "Prior to using any portion of the City and Town Share as restitution for past expenditures, a Participating City or Town shall pass a resolution or take equivalent governmental action that explains its determination that its prior expenditures for Approved Purposes are greater than or equal to the amount of the City and Town Share that the City or Town seeks to use for restitution." MOU III.B.
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South Carolina10015% Discretionary Subfund — The South Carolina Opioid Recovery Fund Board must publish the South Carolina Opioid Recovery Fund's expenditures annually.

85% Guaranteed Political Subdivision Subfund — Because the South Carolina Opioid Recovery Fund contains both Discretionary Subfund and this "GPS" Subfund, the reporting requirements described above would apply to this share as well.		"The State Treasurer shall establish the [Discretionary Subfund and] Guaranteed Political Subdivision Subfund within the South Carolina Opioid Recovery Fund." Act No. 222 Section 11-58-40(A), 50(A). "The South Carolina Opioid Recovery Fund Board shall prepare and publish, on or before July first of each year, an annual report of all funds spent from the South Carolina Opioid Recovery Fund." Sec. 11-58-70(J). "The Board and the recipients of funds will comply with any reporting obligations established in any Opioid-Related Settlements." South Carolina Allocation Agrmt. Exhibit A Sec. II.A.

"The Board shall prepare an annual budget for administration costs and expenses to ensure proposed expenditures fall within these parameters and publish an annual report of these expenditures." Sec. 11-58-80(E) and Allocation Agrmt. I.D. "The Board will also develop metrics to evaluate the success of programs funded by the South Carolina Opioid Recovery Fund, and shall publish an annual report which details the expenditures, outcomes, and performance of each funded program in relation to the performance metrics the Board has established. The first report shall be published no later than July 1, 2023, with future annual reports to be published each year by July 1. The Board shall also develop any reports required by any Opioid-Related Settlement or any court or trust directing money into the South Carolina Opioid Recovery Fund." Sec. 11-58-70(J) and Allocation Agrmt. Exhibit A Sec. II.B.
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South Dakota100Update: The Department of Health's and Department of Social Services' 2022 Annual Report clarifies that localities' intrastate reporting information below "will be included in this annual report going forward."

70% Opioid Abatement and Remediation Fund — The state must annually publish its statewide share expenditures online.

30% local — Technically subject only to intrastate reporting requirements: Participating local governments must annually report their localized share expenditures to the Prescription Opioid Abuse Advisory Committee. 		"By December 31 of each calendar year, the state shall publish in a report online detailing for the preceding fiscal year: 1) the amount of the statewide share received, 2) the amount of the statewide share expended and a description for each program of activity receiving funds, 3) the amount of any grants awarded -- listing the recipients, amounts awarded, amounts disbursed, disbursement terms, and programs, strategies, and projects funded." South Dakota MOA VI.F. The remaining 30% local share of expenditures is subject to intrastate reporting. If these amounts are already being reported UP to the Advisory Committee, why not also report them OUT to the public?

"By January 31 of each calendar year, each participating local government shall certify to the advisory committee that all opioid funds expended during the preceding calendar year were used in accordance with this MOA on projects, programs, and strategies that constitute approved uses. In submitting this certification, each participating local government shall include a report detailing for the preceding calendar year: 1) the amount of the localized share received by the participating local government 2) the amount of localized share expended by the participating local government -- broken down by funded project, program, or strategy 3) the amount of any allocations awarded by the participating local government-- listing the recipients, amounts awarded, amounts disbursed, disbursement terms and projects, programs, or strategies funded." MOA VI.B.
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Tennessee70Update: the State Fiscal Year 2022-2023 Annual Report publicizes information previously only promised to be made available in an intrastate fashion. See the Council's website for more Opioid Abatement Fund-specific reporting.

15% state — No additional public reporting promises found, so default is presumed. (If you see something I've missed, email Tips@OpioidSettlementTracker.com.)

70% Opioid Abatement Fund — Techncially subject only to intrastate reporting requirements: Opioid Abatement Council must annually report Fund expenditures to the governor and legislative leaders (see right). However, the State Fiscal Year 2022-2023 Annual Report provides that community grantees will receive 35% of the Opioid Abatement Trust Fund, counties 65%, and that both must submit semi-annual reports to the Council, who is ultimately responsible for "[r]eporting annually on funds deposited, strategies funded, and disbursements of the funds" via its annual fiscal year reporting.

15% local — No additional public reporting promises found, so default is presumed. (If you see something I've missed, email Tips@OpioidSettlementTracker.com.)		Neither Public Chapter No. 491 — which creates the Opioid Abatement Fund and Opioid Abatement Council — nor the Tennessee State-Subdivision Agrmt. contain explicit promises to publicly report opioid settlement expenditures.

However, re: 70% Fund share only — Materials previously only promised in an intrastate fashion have now been published on the Council's website.

Original intrastate reporting requirement for Council's 70% share: the Council "shall create and the director shall deliver to the governor, the speaker of the senate, the speaker of the house of representatives, the chairs of the government operations committees of the senate and house of representatives, and the chairs of the finance, ways and means committees of the senate and house of representatives on or before September 30 of each year an annual report for the prior fiscal year that details the total funds deposited into the opioid abatement fund, the abatement strategies funded, and any disbursement or expenses paid from the opioid abatement fund.” No. 491 Sec. 8(b).
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Texas015% state — No additional public reporting promises found, so default is presumed. (If you see something I've missed, email Tips@OpioidSettlementTracker.com.)

70% Opioid Abatement Trust Fund* — Subject only to intrastate reporting requirements: Opioid Abatement Council must annually report all of its expenditures to the legislature (see right).

15% local — "Political subdivisions are not required to report their uses of allocated political subdivision funds." Council's Opioid Abatement Frequently Asked Questions. (Scroll to the drop-down titled "What are my reporting requirements as a city or county?")		Neither Texas Government Code Sec. 403.503 — which creates the Opioid Abatement Trust Fund and Texas Opioid Abatement Council — nor Texas Allocation Term Sheet contain explicit promises to publicly report opioid settlement expenditures.

Re: intrastate reporting for its 59.5% share of funds:* "Not later than October 1 of each year, the council shall submit a written report to the legislature detailing all expenditures made by the council during the preceding state fiscal year." Sec. 403.510.

*15% of Texas' 70% abatement share (10.5%) "... goes to the Opioid Abatement Account, a General Revenue-dedicated account that will fund programs by legislative appropriation" and be spent by state agencies. This 10.5% slice is then subject merely to general appropriations. The remaining (59.5%) is the portion that remains in the Trust Fund and within the Council's true control. Sec. 403.507.		The 59.5% that rests in the Trust Fund and remains under the Abatement Council's control is subject to intrastate reporting. If these amounts are already being reported UP to the legislature, why not also report them OUT to the public?

Also, "The Council will abide by state laws relating to open meetings and public information, including Chapters 551 and 552 ["Public Information"] of the Texas Government Code." Term Sheet Exhibit A I.C.2. Chapter 552 in particular provides fancy language: "Under the fundamental philosophy of the American constitutional form of representative government that adheres to the principle that government is the servant and not the master of the people, it is the policy of this state that each person is entitled, unless otherwise expressly provided by law, at all times to complete information about the affairs of government and the official acts of public officials and employees. The people, in delegating authority, do not give their public servants the right to decide what is good for the people to know and what is not good for them to know. The people insist on remaining informed so that they may retain control over the instruments they have created. The provisions of this chapter shall be liberally construed to implement this policy." Does this mean we get an expenditure dashboard?
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Utah10050% Opioid Litigation Proceeds Restricted Account — The state must annually publish its expenditure reports on "its website."

50% local — Ditto for the participating local governments, and also on "[their individual] website[s]," though the Utah Opioid Settlement Advisory Committee's website — which already hosts statewide survey results — might be the superior candidate for collating and publishing multiple local reports. 		"At least annually, each Settling Party ["the State and any Local Governments which accept a Settlement," per MOU 2.15] shall publish on its website a report detailing for the preceding year (1) the amount of Settlement Funds received, and (2) the allocation of any distributions from the Settling Party's Settlement allocation (listing the recipient, the amount distributed, the program funded, and disbursement terms)." Utah MOU 7.6. The Opioid Litigation Proceeds Restricted Account "consists of ... money appropriated to the account by the Legislature" and "all money received by the attorney general or the Department of Commerce." Chapter 210 Section 51-9-801.The state and localities are subject to intrastate reporting requirements as well. "Settling Party Local Governments shall file with the Admin., and the Admin. shall make available for the State to the Settling Parties, on June 30 of each year in which Settlement Funds are received, an annual report detailing the use of the Settlement Funds received including (a) the amt of funds received by that SP; (2) the alloc. of funds received (listing the recipient of a third party, the program funded, and disbursement terms), and (3) the amounts disbursed on approved allocations. The State shall provide this information separately to the appropriate authority designated in a Settlement document." MOU 7.3.
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Vermont70Update: See the Opioid Settlement Advisory Committee's Opioid Settlement Activity Status Report.

15% state — No additional public reporting promises found, so default is presumed. (If you see something I've missed, email Tips@OpioidSettlementTracker.com.)

70% Opioid Abatement Special Fund — Ditto. However, the Opioid Settlement Advisory Committee's Opioid Settlement Activity Status Report does provide a glimpse into the ways its moneys are being invested.

15% local — Ditto.		Technically speaking, Vermont Legislative Act No. 118 — which creates the Opioid Abatement Special Fund and Opioid Settlement Advisory Committee — contains no explicit promises to publicly report opioid settlement expenditures.Act 118 also contains no promises to report opioid settlement expenditures in an intrastate fashion.

Both an irony and opportunity for advocacy: "facilitating evidence-based or evidence-informed data collection and research analyzing and evaluating the effectiveness of the abatement strategies within Vermont" is explicitly provided as an approved, state-specific expenditure. No. 118 Sec. 4774(c)(9).
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Virginia55Update: Neither the Auditor of Public Accounts' "Locality Reporting Guidance on Opioid Settlement Funds" nor the AG's "Summary of Key Provisions on the Use of Funds Received from National Opioid Settlements" promise the public availability of localities' internal audit reports. The latter confirms the public availability of mere "purposes" for which localities' direct share expenditures were used "upon request."

15% state — No explicit public reporting promises found, so default is presumed. (If you see something I've missed, email Tips@OpioidSettlementTracker.com.)

55% Opioid Abatement Fund — The Virginia Opioid Abatement Authority (OAA) must submit an annual executive summary containing Fund expenditures to the Governor and legislature, which the legislature will publish on its website.

15% Subdivision Share + 15% Direct Subdivision Abatement Share — No explicit public reporting promises found, so default is presumed. (If you see something I've missed, email Tips@OpioidSettlementTracker.com.) Participating political subdivisions must make the purposes for which their 15% Direct Subdivision Abatement Share was used upon request, but it isn't clear who can do the requesting. 		"The Authority shall submit to the Governor and the General Assembly an annual executive summary of the interim activity and work of the Authority no later than the first day of each regular session of the General Assembly. The executive summary shall be submitted as a report document as provided in the procedures of the Division of Legislative Automated Systems for the processing of legislative documents and reports and shall be posted on the General Assembly's website. The executive summary shall include information regarding efforts supported by the Authority and expenditures from the Fund." Article 12 Section 2.2-2373. The Authority is also empowered to require impact reporting and “shall ... evaluate the implementation and results of all efforts receiving support from the Authority.” MOU C.3.

Note: Though this statute speaks to "expenditures from the Fund," given the multiple subsequent distributions to localities and regions described in Virginia MOU C.7 and the use of the word "summary," there exists the risk that the OAA's actual "expenditures" will be quite general and top-level, e.g., "$X to locality 1," "$X to locality 2." For this reason, it is especially concerning that neither Article 12 Section 2.2-2365-76 nor the Virginia MOU contain no explicit promises to publicly report local share expenditures. 		Virginia localities will receive their monies from two sources: from the OAA as “OAA Distributions” and from the 30% share as direct disbursements. This “Direct Distribution” share is made up of two equal sub-shares: 15% restricted to opioid abatement and remediation, 15% “unrestricted.” See AG's Summary of Key Provisions on the Use of Funds. Localities’ monies from the OAA Distribution are subject to a “Gold Standard” policy — one that requires reporting of mere uses (not expenditures, at least explicitly) to the OAA. Localities who spend their Direct Distribution share monies in compliance with this “Gold Standard” policy will receive 25% more of their standard OAA distribution for the year.

Interestingly, only the purposes for which 15% Direct Subdivision Abatement Share was used is publicly available, and only upon request. MOU B.5(b). The 15% Subdivision Share from Fund remains unattached to explicit public reporting promises as well.

The purposes and uses of localities' shares are subject to intrastate reporting. Will these reports reference explicit expenditures? And if this information is already being reported UP to the OAA, why not also report it OUT to the public?
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Washington100Update: Expenditures from the state (legislature's) share are now publicly reported via annual reports. See Opioid Abatement Settlement Account Report (2023-25 Biennium expenditures).

50% state — Technically speaking, no explicit public reporting promises found, so default was presumed.* However, the AG's newly released Opioid Abatement Settlement Account Report for the 2023 Legislative Session does describe the state's 50% share appropriations for the 2023-25 Biennium in sufficient detail.

50% local — Participating localities must annually report their expenditures to their regional Opioid Abatement Councils (OACs). The OACs must then make these and its own expenditures public on regional dashboards.		"As a condition of receiving a direct payment, each participating local government that receives a direct payment agrees to undertake the following actions: ... Reporting to the OAC and making publicly available all decisions on Opioid Fund allocation applications, distributions and expenditures." One Washington MOU C.4(g)(vi). A failure to comply with these reporting requirements triggers the enforcement provisions of MOU C.4(g)(vii), which was added to the MOU through the August 2022 Washington Alloc. Agreement (see Alloc. Agrmt. 10.F).

"The Regional OAC will be responsible for the following actions: ... Annual review of expenditure reports from [PLJs] within the Allocation Region for compliance with Approved Purposes and the terms of this MOU and any Settlement," "Reporting and making publicly available all decisions on Opioid Fund allocation applications, distributions and expenditures by the OAC or directly by [PLGs]," and "Developing and maintaining a centralized public dashboard or other repository for the publication of expenditure data from any [PLG] that receives Opioid Funds, and for expenditures by the OAC in that Allocation Region, which it shall update at least annually." MOU C.4(j)(ii),(iv),(v). Regional OACs must also collect outcome-related data from PLGs "if necessary." MOU C.4(j)(vi). 		*In Washington, the legislature retains retains appropriating authority of the state's 50% share. Christine has heard from her home state's Health Care Authority (HCA) that the Governor's office or the state legislature may choose to formally announce how this 50% share has been spent once a final state budget has passed.

For now, interim documents relating to the state's 50% share budget are publicly accessible, albeit not publicly reported — the difference between the two being one of equity. Does the average person possess sufficient privileges to read through the following legislative documents and emerge with a clear picture of spend?

— Governor's 2023-25 Budget and Policy Highlights
— 2023-2025 Proposed Budget - Washington State Health Care Authority (opioid settlement uses are marked ‘DS,’” per this FAQ)
— 2023-2025 Proposed Budget - Department of Health (DOH) (opioid settlement uses are marked with ‘Settlement”)
— HB 1140-1141 (SB 5187-5188) (appropriations of the state's 50% share of opioid settlement funds)

Additionally, HB 1203 (SB 5293), if passed, would create an opioid abatement settlement account to hold the state's 50% share of funds and explicitly require that the state spend its share on future opioid remediation expenses only.
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West Virginia97Update: See the Foundation's Financial Reports page (as of last updated date, contains only preliminary detail). See also 1/17/2024 DoHS press ("DoHS’s Office of Drug Control Policy ... is developing a process to track opioid settlement funds as they are dispersed and will add the programs funded to the dashboard"), HB 3306 (requires Office of Drug Control Policy to include opioid settlement-funded project data in its dashboard).

Please note: HB 4593 merely requires the Foundation (below) to comply with a state open meetings act statute and FOIA and does not address public reporting of funds.

3% state — No additional public reporting promises found, so default is presumed. (If you see something I've missed, email Tips@OpioidSettlementTracker.com.)

72.5% West Virginia First Foundation — The Foundation must publish "consolidated" expenditures annually, though it is unclear whether these reports will include amounts not devoted to regional spend. (For its first seven years, 20% of Foundation's annual budget must spent on regions, which must report spending of its localities to Foundation.) See also "W.Va. Scores High In Opioid Settlement Money Transparency" (6/12/2023; "According to Opioid Settlement Tracker, an independent study of total distributions from nationwide settlements, West Virginia scored 72.5 percent in promised money being distributed to the public").

24.5% local — Technically subject only to intrastate reporting requirements: Localities must submit annual reports containing disbursements and awards to the Foundation.* (Localities must also publicly note reimbursement uses of funds, which are permissible for up to half of the 24.5%.) However, the Foundation's bylaws clarify that its annual "consolidated report ... shall incorporate an analysis of annual financial reports submitted by West Virginia Local Governments and
Regions concerning their uses of opioid funds during the previous fiscal year." See Article IX here. 		"The Foundation shall publish a consolidated report detailing annual financial expenditures within 15 days of the last day of the state fiscal year covered by the report." West Virginia First MOU C.14 and Article 30 Section 5-30-5(b). "The Foundation shall spend 20% of its annual budget in the six regions during the Foundation's first seven years of funding to be divided according to each Region's fixed Regional Share Calculation." MOU D.11(c). (After that, disbursed via needs evaluation with Expert Panel per MOU D.11(d).)

"Each Local Government shall submit an annual financial report to the Foundation no later than April 30 of each year specifying the amounts spent on Approved Purposes within the Region during the previous fiscal year. A report for each Region shall be prepared no later than thirty days thereafter. Each Region's report shall incorporate the information disclosed in each Local Government's annual report [and] shall specify (i) the amount of Opioid Funds received, (ii) the amount of Opioid Funds disbursed or applied during the previous fiscal year, broken down by categories of Approved Uses (indicating the name of the recipient, the amount awarded, a description of the use of the award, and disbursement terms), and (iii) impact information measuring or describing the progress of the Approved Use strategies." MOU C.13, Art. 30 Sec. 5-30-5(b).

"Prior to using any portion of the LG Share as restitution for past expenditures, a Local Government shall pass a resolution or take equivalent governmental action detailing and explaining its use of the funds for restitution. Moreover, up to one-half of the LG Share may be used to provide restitution for monies that were previously expended on opioid abatement activities, including law enforcement and regional jail fees." MOU B.3.		MOU.C.13 and Art. 30 Sec. 5-30-5(b) sit under sections pertaining to the Foundation, and neither the MOU nor statute contain a separate local government section. We are interpreting this provision optimistically to assume that the local government reporting here pertains to all monies local governments receive: both directly from its 24.5% LG Share and from the 72.5% Foundation share that must be spent regionally.

Assuming our interpretation is correct, this means that localities' 24.5% share of expenditures is subject to intrastate reporting. If these amounts are already being reported UP to to the Foundation, will the Foundation also report them OUT to the public?

Doing so would certainly be congruent with its stated values. "The Foundation, Expert Panel, and any other entities under the supervision of the Foundation, including the Regions, shall operate in a transparent manner. Meetings should be open. All operations of the Foundation and all Foundation supervised entities, including the Regions, shall be subject to audit and review by the Attorney General and/or other appropriate State officials." MOU D.12.
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Wisconsin3030% state — Technically subject only to intrastate reporting requirements: Dept. of Health Services must merely report expenditure proposals to the legislature and note any deviating appropriations upon spend, e.g., DHS Proposal for State Fiscal Year 2024. However: DHS' January 2023 report is certainly specific enough to expenditures for us to consider this share publicly reported.

70% local — Subject only to intrastate reporting requirements: Local governments must submit an "accounting" of its receipts and disbursements to the AG and legislature. 		"In order to expend moneys payable to the state ... , the department of health services shall submit by April 1 of each year until the moneys are expended to the joint committee on finance a proposal of expenditure for the next fiscal year. If the cochairpersons of the joint committee on finance do not notify the department within 14 working days after the date of the submittal under this paragraph that the committee has scheduled a meeting for the purpose of reviewing the expenditure proposal, the department may expend the moneys as described in the proposal." Wisconsin Act 57 165.12(3)(a). "If the department of health services seeks to deviate from the expenditure proposal during the fiscal year for which the expenditure proposal approved under par. (a) applies, the department shall submit to the joint committee on finance a proposal for the deviation. The joint committee on finance shall review the expenditure proposal using the procedure described in par. (a)." 165.12(3)(b).The 70% share allocated to localities is subject to intrastate reporting. If these amounts are already being reported UP to the AG and legislature, why not also report them OUT to the public?

"By May 1 annually, a local government that receives moneys under sub. (2)(c) shall submit a report to the department of justice and joint committee on finance that includes all of the following: 1. The amount of money in the local government's segregated account described under par. (b) as of December 31 of the previous year. 2. An accounting of the receipts and disbursements from the segregated account described under par. (b) in the previous year." 165.12(4)(c).
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Wyoming3535% state — The AG must publish its Dept. of Health and grant expenditures online, e.g., Statewide Share of Opioid Funds Annual Report (January 31, 2023), available on the Department of Health's "Opioid Settlement Funds" page ("While no settlement funds have been expended to date, the tables below illustrate the Department’s plans for expending the Statewide Share of Opioid Funds").

65% local — Subject only to intrastate reporting requirements: Participating local governments must report their expenditures to the AG (see right).		"By January 31 of each calendar year, the State shall publish online a report detailing for the preceding calendar year: (1) the amount of the Statewide Share received; (2) the amount of the Statewide Share expended by the Dept. of Health — broken down by funded strategy, project, or program; and (3) the amt of any grants awarded — listing the recipients, amounts awarded, amounts disbursed, disbursement terms, and programs, strategies, and projects funded." OneWyoming MOA VI.F. "'The State' means the State of Wyoming acting by and through its Attorney General." MOA I.M. The 65% share allocated to localities is subject to intrastate reporting. If these amounts are already being reported UP to the AG, why not also report them OUT to the public?

"By January 31 of each calendar year, each participating local government shall certify to the AG that all OFs expended during the preceding calendar year were used in accordance with this MOA on projects, programs, and strategies that constitute AUs. In submitting this certification, each PLG shall include a report detailing for the PCY: (1) the amt of the Localized Share received by the PLG; (2) the amt of Localized Share expended by the PLG — broken down by funded project, program, or strategy; and (2) the amount of any allocations awarded by the PLG — listing the recipients, amts awarded, amts disbursed, disbursement terms, and the projects, programs, or strategies funded." MOA VI.C.