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Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":33,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.reported_tax_collection_rate_percent","period":"2010","period_start":2010,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"reported_tax_collection_rate_percent","value":95.5,"unit":"percent","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Annual-Financial-Statement-unaudited-.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":33,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_taxes_outstanding","period":"2010","period_start":2010,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_taxes_outstanding","value":2171773.0,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Annual-Financial-Statement-unaudited-.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":33,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_fund_balance","period":"2010","period_start":2010,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal fund balance","source_family":"municipal_afs","metric":"current_fund_balance","value":326101.0,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Annual-Financial-Statement-unaudited-.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":7,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.utility_fund_balance","period":"2010","period_start":2010,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal utility fund balance","source_family":"municipal_afs","metric":"utility_fund_balance","value":362483.0,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Annual-Financial-Statement-unaudited-.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":56,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.total_tax_levy","period":"2011","period_start":2011,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"total_tax_levy","value":55635545.08,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-AFS-Report.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":32,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_tax_cash_collected","period":"2011","period_start":2011,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_tax_cash_collected","value":53822115.34,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-AFS-Report.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":32,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_tax_collection_rate_percent","period":"2011","period_start":2011,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_tax_collection_rate_percent","value":96.74,"unit":"percent","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-AFS-Report.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":32,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.reported_tax_collection_rate_percent","period":"2011","period_start":2011,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"reported_tax_collection_rate_percent","value":96.74,"unit":"percent","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-AFS-Report.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":32,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_taxes_outstanding","period":"2011","period_start":2011,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_taxes_outstanding","value":1534506.14,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-AFS-Report.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":32,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_fund_balance","period":"2011","period_start":2011,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal fund balance","source_family":"municipal_afs","metric":"current_fund_balance","value":1351815.05,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-AFS-Report.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":8,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.utility_fund_balance","period":"2011","period_start":2011,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal utility fund balance","source_family":"municipal_afs","metric":"utility_fund_balance","value":363187.28,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-AFS-Report.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":71,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.total_tax_levy","period":"2012","period_start":2012,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"total_tax_levy","value":57229984.0,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Financial-Statement.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":32,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_tax_cash_collected","period":"2012","period_start":2012,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_tax_cash_collected","value":55358784.0,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Financial-Statement.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":32,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_tax_collection_rate_percent","period":"2012","period_start":2012,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_tax_collection_rate_percent","value":96.73,"unit":"percent","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Financial-Statement.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":32,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.reported_tax_collection_rate_percent","period":"2012","period_start":2012,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"reported_tax_collection_rate_percent","value":96.73,"unit":"percent","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Financial-Statement.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":32,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_taxes_outstanding","period":"2012","period_start":2012,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_taxes_outstanding","value":1454940.0,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Financial-Statement.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":32,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_fund_balance","period":"2012","period_start":2012,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal fund balance","source_family":"municipal_afs","metric":"current_fund_balance","value":677493.0,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Financial-Statement.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":7,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.utility_fund_balance","period":"2012","period_start":2012,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal utility fund balance","source_family":"municipal_afs","metric":"utility_fund_balance","value":195667.0,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Financial-Statement.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":56,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.total_tax_levy","period":"2013","period_start":2013,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"total_tax_levy","value":57945652.28,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":35,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_tax_cash_collected","period":"2013","period_start":2013,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_tax_cash_collected","value":55823283.47,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":35,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_tax_collection_rate_percent","period":"2013","period_start":2013,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_tax_collection_rate_percent","value":96.34,"unit":"percent","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":35,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.reported_tax_collection_rate_percent","period":"2013","period_start":2013,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"reported_tax_collection_rate_percent","value":96.34,"unit":"percent","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":35,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_taxes_outstanding","period":"2013","period_start":2013,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_taxes_outstanding","value":2122368.81,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":35,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_fund_balance","period":"2013","period_start":2013,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal fund balance","source_family":"municipal_afs","metric":"current_fund_balance","value":1682148.46,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":8,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.utility_fund_balance","period":"2013","period_start":2013,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal utility fund balance","source_family":"municipal_afs","metric":"utility_fund_balance","value":530555.49,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":76,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.total_tax_levy","period":"2014","period_start":2014,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"total_tax_levy","value":60222391.77,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2015/05/Annual-Financial-Statement-2014-Point-Pleasant-Borough.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":35,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_tax_cash_collected","period":"2014","period_start":2014,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_tax_cash_collected","value":58694307.32,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2015/05/Annual-Financial-Statement-2014-Point-Pleasant-Borough.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":35,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_tax_collection_rate_percent","period":"2014","period_start":2014,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_tax_collection_rate_percent","value":97.46,"unit":"percent","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2015/05/Annual-Financial-Statement-2014-Point-Pleasant-Borough.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":35,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.reported_tax_collection_rate_percent","period":"2014","period_start":2014,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"reported_tax_collection_rate_percent","value":97.46,"unit":"percent","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2015/05/Annual-Financial-Statement-2014-Point-Pleasant-Borough.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":35,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_taxes_outstanding","period":"2014","period_start":2014,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_taxes_outstanding","value":1303771.49,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2015/05/Annual-Financial-Statement-2014-Point-Pleasant-Borough.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":35,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_fund_balance","period":"2014","period_start":2014,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal fund balance","source_family":"municipal_afs","metric":"current_fund_balance","value":3665963.01,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2015/05/Annual-Financial-Statement-2014-Point-Pleasant-Borough.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":8,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.utility_fund_balance","period":"2014","period_start":2014,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal utility fund balance","source_family":"municipal_afs","metric":"utility_fund_balance","value":957438.61,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2015/05/Annual-Financial-Statement-2014-Point-Pleasant-Borough.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":59,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.total_tax_levy","period":"2015","period_start":2015,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"total_tax_levy","value":61934814.85,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/Annual-Financial-Statement-2015.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":36,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_tax_cash_collected","period":"2015","period_start":2015,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_tax_cash_collected","value":60758699.5,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/Annual-Financial-Statement-2015.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":36,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_tax_collection_rate_percent","period":"2015","period_start":2015,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_tax_collection_rate_percent","value":98.1,"unit":"percent","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/Annual-Financial-Statement-2015.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":36,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.reported_tax_collection_rate_percent","period":"2015","period_start":2015,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"reported_tax_collection_rate_percent","value":98.1,"unit":"percent","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/Annual-Financial-Statement-2015.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":36,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_taxes_outstanding","period":"2015","period_start":2015,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_taxes_outstanding","value":975741.88,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/Annual-Financial-Statement-2015.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":36,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_fund_balance","period":"2015","period_start":2015,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal fund balance","source_family":"municipal_afs","metric":"current_fund_balance","value":3745345.43,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/Annual-Financial-Statement-2015.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":8,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.utility_fund_balance","period":"2015","period_start":2015,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal utility fund balance","source_family":"municipal_afs","metric":"utility_fund_balance","value":618831.36,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/Annual-Financial-Statement-2015.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":61,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.total_tax_levy","period":"2016","period_start":2016,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"total_tax_levy","value":62849395.61,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2017/03/Annual-Financial-Statement-2016-Revised-3-23-17.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":34,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_tax_cash_collected","period":"2016","period_start":2016,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_tax_cash_collected","value":62083011.66,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2017/03/Annual-Financial-Statement-2016-Revised-3-23-17.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":34,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_tax_collection_rate_percent","period":"2016","period_start":2016,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_tax_collection_rate_percent","value":98.78,"unit":"percent","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2017/03/Annual-Financial-Statement-2016-Revised-3-23-17.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":34,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.reported_tax_collection_rate_percent","period":"2016","period_start":2016,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"reported_tax_collection_rate_percent","value":98.78,"unit":"percent","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2017/03/Annual-Financial-Statement-2016-Revised-3-23-17.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":34,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_taxes_outstanding","period":"2016","period_start":2016,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_taxes_outstanding","value":633479.5,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2017/03/Annual-Financial-Statement-2016-Revised-3-23-17.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":34,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_fund_balance","period":"2016","period_start":2016,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal fund balance","source_family":"municipal_afs","metric":"current_fund_balance","value":4419122.83,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2017/03/Annual-Financial-Statement-2016-Revised-3-23-17.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":7,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.utility_fund_balance","period":"2016","period_start":2016,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal utility fund balance","source_family":"municipal_afs","metric":"utility_fund_balance","value":945592.53,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2017/03/Annual-Financial-Statement-2016-Revised-3-23-17.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":58,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.total_tax_levy","period":"2017","period_start":2017,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"total_tax_levy","value":63539238.65,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2018/03/Annual-Financial-Statement-revised-3-5-2018.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":34,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_tax_cash_collected","period":"2017","period_start":2017,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_tax_cash_collected","value":63025392.48,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2018/03/Annual-Financial-Statement-revised-3-5-2018.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":34,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_tax_collection_rate_percent","period":"2017","period_start":2017,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_tax_collection_rate_percent","value":99.19,"unit":"percent","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2018/03/Annual-Financial-Statement-revised-3-5-2018.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":34,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.reported_tax_collection_rate_percent","period":"2017","period_start":2017,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"reported_tax_collection_rate_percent","value":99.19,"unit":"percent","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2018/03/Annual-Financial-Statement-revised-3-5-2018.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":34,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_taxes_outstanding","period":"2017","period_start":2017,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_taxes_outstanding","value":404077.24,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2018/03/Annual-Financial-Statement-revised-3-5-2018.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":34,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_fund_balance","period":"2017","period_start":2017,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal fund balance","source_family":"municipal_afs","metric":"current_fund_balance","value":4478312.12,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2018/03/Annual-Financial-Statement-revised-3-5-2018.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":7,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.utility_fund_balance","period":"2017","period_start":2017,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal utility fund balance","source_family":"municipal_afs","metric":"utility_fund_balance","value":762150.59,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2018/03/Annual-Financial-Statement-revised-3-5-2018.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":58,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.total_tax_levy","period":"2018","period_start":2018,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"total_tax_levy","value":65321055.62,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2019/06/annfin.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":34,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_tax_cash_collected","period":"2018","period_start":2018,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_tax_cash_collected","value":64816635.19,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2019/06/annfin.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":34,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_tax_collection_rate_percent","period":"2018","period_start":2018,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_tax_collection_rate_percent","value":99.23,"unit":"percent","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2019/06/annfin.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":34,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.reported_tax_collection_rate_percent","period":"2018","period_start":2018,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"reported_tax_collection_rate_percent","value":99.23,"unit":"percent","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2019/06/annfin.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":34,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_taxes_outstanding","period":"2018","period_start":2018,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_taxes_outstanding","value":446188.54,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2019/06/annfin.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":34,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_fund_balance","period":"2018","period_start":2018,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal fund balance","source_family":"municipal_afs","metric":"current_fund_balance","value":5376425.48,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2019/06/annfin.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":7,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.utility_fund_balance","period":"2018","period_start":2018,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal utility fund balance","source_family":"municipal_afs","metric":"utility_fund_balance","value":926484.47,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2019/06/annfin.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":58,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.total_tax_levy","period":"2019","period_start":2019,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"total_tax_levy","value":67825734.49,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2020/05/1524_afs_2019.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":47,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_tax_cash_collected","period":"2019","period_start":2019,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_tax_cash_collected","value":67332107.05,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2020/05/1524_afs_2019.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":48,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_tax_collection_rate_percent","period":"2019","period_start":2019,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_tax_collection_rate_percent","value":99.27,"unit":"percent","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2020/05/1524_afs_2019.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":47,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.reported_tax_collection_rate_percent","period":"2019","period_start":2019,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"reported_tax_collection_rate_percent","value":99.27,"unit":"percent","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2020/05/1524_afs_2019.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":47,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_taxes_outstanding","period":"2019","period_start":2019,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_taxes_outstanding","value":416092.67,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2020/05/1524_afs_2019.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":47,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_fund_balance","period":"2019","period_start":2019,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal fund balance","source_family":"municipal_afs","metric":"current_fund_balance","value":5464341.37,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2020/05/1524_afs_2019.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":8,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.utility_fund_balance","period":"2019","period_start":2019,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal utility fund balance","source_family":"municipal_afs","metric":"utility_fund_balance","value":817394.01,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2020/05/1524_afs_2019.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":74,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.total_tax_levy","period":"2020","period_start":2020,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"total_tax_levy","value":69067720.81,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2021/02/1524_afs_2020.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":40,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_tax_cash_collected","period":"2020","period_start":2020,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_tax_cash_collected","value":68478861.55,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2021/02/1524_afs_2020.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":41,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_tax_collection_rate_percent","period":"2020","period_start":2020,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_tax_collection_rate_percent","value":99.15,"unit":"percent","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2021/02/1524_afs_2020.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":40,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.reported_tax_collection_rate_percent","period":"2020","period_start":2020,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"reported_tax_collection_rate_percent","value":99.14,"unit":"percent","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2021/02/1524_afs_2020.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":40,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_taxes_outstanding","period":"2020","period_start":2020,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_taxes_outstanding","value":494149.4,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2021/02/1524_afs_2020.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":40,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_fund_balance","period":"2020","period_start":2020,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal fund balance","source_family":"municipal_afs","metric":"current_fund_balance","value":5465248.24,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2021/02/1524_afs_2020.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":8,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.utility_fund_balance","period":"2020","period_start":2020,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal utility fund balance","source_family":"municipal_afs","metric":"utility_fund_balance","value":690569.85,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2021/02/1524_afs_2020.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":64,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.total_tax_levy","period":"2021","period_start":2021,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"total_tax_levy","value":70371990.28,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2022/03/1524_AFS_2021.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":41,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_tax_cash_collected","period":"2021","period_start":2021,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_tax_cash_collected","value":69870882.77,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2022/03/1524_AFS_2021.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":42,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_tax_collection_rate_percent","period":"2021","period_start":2021,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_tax_collection_rate_percent","value":99.29,"unit":"percent","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2022/03/1524_AFS_2021.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":41,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.reported_tax_collection_rate_percent","period":"2021","period_start":2021,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"reported_tax_collection_rate_percent","value":99.28,"unit":"percent","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2022/03/1524_AFS_2021.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":41,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_taxes_outstanding","period":"2021","period_start":2021,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_taxes_outstanding","value":441728.23,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2022/03/1524_AFS_2021.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":41,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_fund_balance","period":"2021","period_start":2021,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal fund balance","source_family":"municipal_afs","metric":"current_fund_balance","value":5017535.8,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2022/03/1524_AFS_2021.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":8,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.utility_fund_balance","period":"2021","period_start":2021,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal utility fund balance","source_family":"municipal_afs","metric":"utility_fund_balance","value":964073.19,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2022/03/1524_AFS_2021.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":69,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.total_tax_levy","period":"2022","period_start":2022,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"total_tax_levy","value":72069474.75,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2024/02/1524_AFS_2022.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":41,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_tax_cash_collected","period":"2022","period_start":2022,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_tax_cash_collected","value":71476157.99,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2024/02/1524_AFS_2022.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":42,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_tax_collection_rate_percent","period":"2022","period_start":2022,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_tax_collection_rate_percent","value":99.18,"unit":"percent","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2024/02/1524_AFS_2022.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":41,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.reported_tax_collection_rate_percent","period":"2022","period_start":2022,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"reported_tax_collection_rate_percent","value":99.17,"unit":"percent","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2024/02/1524_AFS_2022.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":41,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_taxes_outstanding","period":"2022","period_start":2022,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_taxes_outstanding","value":515953.36,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2024/02/1524_AFS_2022.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":41,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_fund_balance","period":"2022","period_start":2022,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal fund balance","source_family":"municipal_afs","metric":"current_fund_balance","value":4842391.84,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2024/02/1524_AFS_2022.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":8,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.utility_fund_balance","period":"2022","period_start":2022,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal utility fund balance","source_family":"municipal_afs","metric":"utility_fund_balance","value":770551.44,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2024/02/1524_AFS_2022.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":69,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.total_tax_levy","period":"2023","period_start":2023,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"total_tax_levy","value":74091183.25,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2024/05/1524_AFS_2023.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":41,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_tax_cash_collected","period":"2023","period_start":2023,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_tax_cash_collected","value":73498885.86,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2024/05/1524_AFS_2023.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":42,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_tax_collection_rate_percent","period":"2023","period_start":2023,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_tax_collection_rate_percent","value":99.2,"unit":"percent","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2024/05/1524_AFS_2023.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":41,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.reported_tax_collection_rate_percent","period":"2023","period_start":2023,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"reported_tax_collection_rate_percent","value":99.2,"unit":"percent","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2024/05/1524_AFS_2023.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":41,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_taxes_outstanding","period":"2023","period_start":2023,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_taxes_outstanding","value":546141.57,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2024/05/1524_AFS_2023.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":41,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_fund_balance","period":"2023","period_start":2023,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal fund balance","source_family":"municipal_afs","metric":"current_fund_balance","value":4690366.12,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2024/05/1524_AFS_2023.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":8,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.utility_fund_balance","period":"2023","period_start":2023,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal utility fund balance","source_family":"municipal_afs","metric":"utility_fund_balance","value":801440.81,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2024/05/1524_AFS_2023.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":69,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.total_tax_levy","period":"2024","period_start":2024,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"total_tax_levy","value":77840107.72,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2025/03/1524_AFS_2024.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":52,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_tax_cash_collected","period":"2024","period_start":2024,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_tax_cash_collected","value":77272755.95,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2025/03/1524_AFS_2024.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":53,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_tax_collection_rate_percent","period":"2024","period_start":2024,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_tax_collection_rate_percent","value":99.27,"unit":"percent","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2025/03/1524_AFS_2024.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":52,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.reported_tax_collection_rate_percent","period":"2024","period_start":2024,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"reported_tax_collection_rate_percent","value":99.27,"unit":"percent","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2025/03/1524_AFS_2024.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":52,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_taxes_outstanding","period":"2024","period_start":2024,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_taxes_outstanding","value":498761.92,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2025/03/1524_AFS_2024.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":52,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_fund_balance","period":"2024","period_start":2024,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal fund balance","source_family":"municipal_afs","metric":"current_fund_balance","value":4740536.31,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2025/03/1524_AFS_2024.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":8,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.utility_fund_balance","period":"2024","period_start":2024,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal utility fund balance","source_family":"municipal_afs","metric":"utility_fund_balance","value":993133.71,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2025/03/1524_AFS_2024.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":81,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.total_tax_levy","period":"2025","period_start":2025,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"total_tax_levy","value":82777458.32,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2026/06/1524_AFS_2025.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":56,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_tax_cash_collected","period":"2025","period_start":2025,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_tax_cash_collected","value":82147734.6,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2026/06/1524_AFS_2025.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":57,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_tax_collection_rate_percent","period":"2025","period_start":2025,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_tax_collection_rate_percent","value":99.24,"unit":"percent","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2026/06/1524_AFS_2025.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":56,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.reported_tax_collection_rate_percent","period":"2025","period_start":2025,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"reported_tax_collection_rate_percent","value":99.23,"unit":"percent","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2026/06/1524_AFS_2025.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":56,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_taxes_outstanding","period":"2025","period_start":2025,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal tax collection","source_family":"municipal_afs","metric":"current_taxes_outstanding","value":532492.34,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2026/06/1524_AFS_2025.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":56,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.current_fund_balance","period":"2025","period_start":2025,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal fund balance","source_family":"municipal_afs","metric":"current_fund_balance","value":3346879.63,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2026/06/1524_AFS_2025.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":12,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"municipal_afs.utility_fund_balance","period":"2025","period_start":2025,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Municipal utility fund balance","source_family":"municipal_afs","metric":"utility_fund_balance","value":1141201.05,"unit":"USD","scenario":"actual","basis":"annual_financial_statement_trial_balance_or_collection_summary","source_url":"https://ptboro.com/wp-content/uploads/2026/06/1524_AFS_2025.pdf","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":85,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.total_revenues","period":"2018","period_start":2018,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"total_revenues","value":48194917.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/18/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.total_assets","period":"2018","period_start":2018,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"total_assets","value":44865230.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/18/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.total_liabilities","period":"2018","period_start":2018,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"total_liabilities","value":28109852.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/18/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.total_net_position","period":"2018","period_start":2018,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"total_net_position","value":16835991.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/18/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.general_fund_local_tax_levy","period":"2018","period_start":2018,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"general_fund_local_tax_levy","value":33716844.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/18/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.general_fund_revenues","period":"2018","period_start":2018,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"general_fund_revenues","value":44242134.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/18/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.general_fund_expenditures","period":"2018","period_start":2018,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"general_fund_expenditures","value":44383287.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/18/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.general_fund_balance","period":"2018","period_start":2018,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"general_fund_balance","value":5344466.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/18/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.total_revenues","period":"2019","period_start":2019,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"total_revenues","value":49504765.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/19/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.total_assets","period":"2019","period_start":2019,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"total_assets","value":43808898.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/19/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.total_liabilities","period":"2019","period_start":2019,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"total_liabilities","value":24909819.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/19/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.total_net_position","period":"2019","period_start":2019,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"total_net_position","value":17366637.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/19/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.general_fund_local_tax_levy","period":"2019","period_start":2019,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"general_fund_local_tax_levy","value":35251375.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/19/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.general_fund_revenues","period":"2019","period_start":2019,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"general_fund_revenues","value":45397452.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/19/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.general_fund_expenditures","period":"2019","period_start":2019,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"general_fund_expenditures","value":44420906.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/19/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.general_fund_balance","period":"2019","period_start":2019,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"general_fund_balance","value":6321012.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/19/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.total_revenues","period":"2020","period_start":2020,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"total_revenues","value":49738160.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/20/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.total_assets","period":"2020","period_start":2020,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"total_assets","value":42929824.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/20/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.total_liabilities","period":"2020","period_start":2020,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"total_liabilities","value":23121646.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/20/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.total_net_position","period":"2020","period_start":2020,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"total_net_position","value":17800007.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/20/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.general_fund_local_tax_levy","period":"2020","period_start":2020,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"general_fund_local_tax_levy","value":36468350.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/20/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.general_fund_revenues","period":"2020","period_start":2020,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"general_fund_revenues","value":46076249.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/20/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.general_fund_expenditures","period":"2020","period_start":2020,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"general_fund_expenditures","value":45461916.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/20/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.general_fund_balance","period":"2020","period_start":2020,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"general_fund_balance","value":6935345.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/20/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.total_revenues","period":"2021","period_start":2021,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"total_revenues","value":51760714.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/21/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.total_assets","period":"2021","period_start":2021,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"total_assets","value":43608622.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/21/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.total_liabilities","period":"2021","period_start":2021,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"total_liabilities","value":27498471.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/21/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.total_net_position","period":"2021","period_start":2021,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"total_net_position","value":13835614.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/21/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.general_fund_local_tax_levy","period":"2021","period_start":2021,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"general_fund_local_tax_levy","value":37440787.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/21/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.general_fund_revenues","period":"2021","period_start":2021,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"general_fund_revenues","value":47397888.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/21/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.general_fund_expenditures","period":"2021","period_start":2021,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"general_fund_expenditures","value":46666360.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/21/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.general_fund_balance","period":"2021","period_start":2021,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"general_fund_balance","value":7827226.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/21/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.total_revenues","period":"2022","period_start":2022,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"total_revenues","value":53517714.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/22/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.total_assets","period":"2022","period_start":2022,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"total_assets","value":43590842.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/22/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.total_liabilities","period":"2022","period_start":2022,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"total_liabilities","value":20264853.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/22/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.total_net_position","period":"2022","period_start":2022,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"total_net_position","value":20869487.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/22/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.general_fund_local_tax_levy","period":"2022","period_start":2022,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"general_fund_local_tax_levy","value":38194385.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/22/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.general_fund_revenues","period":"2022","period_start":2022,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"general_fund_revenues","value":47911493.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/22/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.general_fund_expenditures","period":"2022","period_start":2022,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"general_fund_expenditures","value":47618845.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/22/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.general_fund_balance","period":"2022","period_start":2022,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"general_fund_balance","value":8119874.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/22/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.total_revenues","period":"2023","period_start":2023,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"total_revenues","value":58876312.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/23/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.total_assets","period":"2023","period_start":2023,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"total_assets","value":47233421.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/23/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.total_liabilities","period":"2023","period_start":2023,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"total_liabilities","value":21463159.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/23/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.total_net_position","period":"2023","period_start":2023,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"total_net_position","value":26862752.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/23/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.general_fund_local_tax_levy","period":"2023","period_start":2023,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"general_fund_local_tax_levy","value":38958273.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/23/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.general_fund_revenues","period":"2023","period_start":2023,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"general_fund_revenues","value":49137161.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/23/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.general_fund_expenditures","period":"2023","period_start":2023,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"general_fund_expenditures","value":48055899.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/23/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.general_fund_balance","period":"2023","period_start":2023,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"general_fund_balance","value":9201136.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/23/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.total_revenues","period":"2024","period_start":2024,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"total_revenues","value":55055067.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/24/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.total_assets","period":"2024","period_start":2024,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"total_assets","value":46263992.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/24/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.total_liabilities","period":"2024","period_start":2024,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"total_liabilities","value":18644505.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/24/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.total_net_position","period":"2024","period_start":2024,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"total_net_position","value":27555089.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/24/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.general_fund_local_tax_levy","period":"2024","period_start":2024,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"general_fund_local_tax_levy","value":40181957.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/24/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.general_fund_revenues","period":"2024","period_start":2024,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"general_fund_revenues","value":49887907.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/24/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.general_fund_expenditures","period":"2024","period_start":2024,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"general_fund_expenditures","value":49311519.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/24/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.general_fund_balance","period":"2024","period_start":2024,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"general_fund_balance","value":9777524.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/24/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.total_revenues","period":"2025","period_start":2025,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"total_revenues","value":57059377.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/25/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.total_assets","period":"2025","period_start":2025,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"total_assets","value":45307421.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/25/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.total_liabilities","period":"2025","period_start":2025,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"total_liabilities","value":17778182.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/25/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.total_net_position","period":"2025","period_start":2025,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"total_net_position","value":27168927.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/25/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.general_fund_local_tax_levy","period":"2025","period_start":2025,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"general_fund_local_tax_levy","value":42600089.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/25/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.general_fund_revenues","period":"2025","period_start":2025,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"general_fund_revenues","value":52436417.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/25/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.general_fund_expenditures","period":"2025","period_start":2025,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"general_fund_expenditures","value":52218979.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/25/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.general_fund_balance","period":"2025","period_start":2025,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School district ACFR","source_family":"school_acfr","metric":"general_fund_balance","value":9874226.0,"unit":"USD","scenario":"actual","basis":"annual_comprehensive_financial_report","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/25/4210.pdf","notes":"District-wide totals use the Total column; general-fund rows use the first fund column in the governmental-fund statement.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.on_roll_subtotal","period":"2017-2018","period_start":2018,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget enrollment","source_family":"school_ufb","metric":"on_roll_subtotal","value":2749.0,"unit":"students","scenario":"actual","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/1920/reports/29/UFB20_4210.pdf","notes":"The actual column refers to 2017-2018 in the 2019-2020 report. School-budget year keys use the fiscal ending year; the source report period is retained separately. Enrollment is actual as of 2017-10-13; scenario names the financial column role, not the enrollment observation state.","fiscal_year_start":2017,"fiscal_year_end":2018,"period_key_convention":"fiscal_year_ending","source_report_period":"2019-2020","source_column":1,"source_period_label":"2017-18","source_page":1,"enrollment_as_of":"2017-10-13","enrollment_observation_state":"actual"},{"metric_id":"school_ufb.local_tax_levy","period":"2017-2018","period_start":2018,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget revenue","source_family":"school_ufb","metric":"local_tax_levy","value":33716844.0,"unit":"USD","scenario":"actual","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/1920/reports/29/UFB20_4210.pdf","notes":"The actual column refers to 2017-2018 in the 2019-2020 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2017,"fiscal_year_end":2018,"period_key_convention":"fiscal_year_ending","source_report_period":"2019-2020","source_column":1,"source_period_label":"2017-18","source_page":2,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.general_fund_operating_budget","period":"2017-2018","period_start":2018,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget","source_family":"school_ufb","metric":"general_fund_operating_budget","value":41180997.0,"unit":"USD","scenario":"actual","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/1920/reports/29/UFB20_4210.pdf","notes":"The actual column refers to 2017-2018 in the 2019-2020 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2017,"fiscal_year_end":2018,"period_key_convention":"fiscal_year_ending","source_report_period":"2019-2020","source_column":1,"source_period_label":"2017-18","source_page":3,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.general_current_expense","period":"2017-2018","period_start":2018,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget appropriation","source_family":"school_ufb","metric":"general_current_expense","value":39542452.0,"unit":"USD","scenario":"actual","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/1920/reports/29/UFB20_4210.pdf","notes":"The actual column refers to 2017-2018 in the 2019-2020 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2017,"fiscal_year_end":2018,"period_key_convention":"fiscal_year_ending","source_report_period":"2019-2020","source_column":1,"source_period_label":"2017-18","source_page":4,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.capital_outlay","period":"2017-2018","period_start":2018,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget appropriation","source_family":"school_ufb","metric":"capital_outlay","value":1638545.0,"unit":"USD","scenario":"actual","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/1920/reports/29/UFB20_4210.pdf","notes":"The actual column refers to 2017-2018 in the 2019-2020 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2017,"fiscal_year_end":2018,"period_key_convention":"fiscal_year_ending","source_report_period":"2019-2020","source_column":1,"source_period_label":"2017-18","source_page":5,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.general_fund_grand_total","period":"2017-2018","period_start":2018,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget","source_family":"school_ufb","metric":"general_fund_grand_total","value":41180997.0,"unit":"USD","scenario":"actual","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/1920/reports/29/UFB20_4210.pdf","notes":"The actual column refers to 2017-2018 in the 2019-2020 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2017,"fiscal_year_end":2018,"period_key_convention":"fiscal_year_ending","source_report_period":"2019-2020","source_column":1,"source_period_label":"2017-18","source_page":5,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.all_fund_revenues_sources","period":"2017-2018","period_start":2018,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget revenue","source_family":"school_ufb","metric":"all_fund_revenues_sources","value":43992070.0,"unit":"USD","scenario":"actual","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/1920/reports/29/UFB20_4210.pdf","notes":"The actual column refers to 2017-2018 in the 2019-2020 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2017,"fiscal_year_end":2018,"period_key_convention":"fiscal_year_ending","source_report_period":"2019-2020","source_column":1,"source_period_label":"2017-18","source_page":3,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.all_fund_expenditures_appropriations","period":"2017-2018","period_start":2018,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget appropriation","source_family":"school_ufb","metric":"all_fund_expenditures_appropriations","value":43992070.0,"unit":"USD","scenario":"actual","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/1920/reports/29/UFB20_4210.pdf","notes":"The actual column refers to 2017-2018 in the 2019-2020 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2017,"fiscal_year_end":2018,"period_key_convention":"fiscal_year_ending","source_report_period":"2019-2020","source_column":1,"source_period_label":"2017-18","source_page":5,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.revenues_sources_net_transfers","period":"2017-2018","period_start":2018,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget revenue","source_family":"school_ufb","metric":"revenues_sources_net_transfers","value":43992070.0,"unit":"USD","scenario":"actual","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/1920/reports/29/UFB20_4210.pdf","notes":"The actual column refers to 2017-2018 in the 2019-2020 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2017,"fiscal_year_end":2018,"period_key_convention":"fiscal_year_ending","source_report_period":"2019-2020","source_column":1,"source_period_label":"2017-18","source_page":3,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.on_roll_subtotal","period":"2018-2019","period_start":2019,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget enrollment","source_family":"school_ufb","metric":"on_roll_subtotal","value":2783.0,"unit":"students","scenario":"revised","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/1920/reports/29/UFB20_4210.pdf","notes":"The revised column refers to 2018-2019 in the 2019-2020 report. School-budget year keys use the fiscal ending year; the source report period is retained separately. Enrollment is actual as of 2018-10-15; scenario names the financial column role, not the enrollment observation state.","fiscal_year_start":2018,"fiscal_year_end":2019,"period_key_convention":"fiscal_year_ending","source_report_period":"2019-2020","source_column":2,"source_period_label":"2018-19","source_page":1,"enrollment_as_of":"2018-10-15","enrollment_observation_state":"actual"},{"metric_id":"school_ufb.local_tax_levy","period":"2018-2019","period_start":2019,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget revenue","source_family":"school_ufb","metric":"local_tax_levy","value":35251375.0,"unit":"USD","scenario":"revised","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/1920/reports/29/UFB20_4210.pdf","notes":"The revised column refers to 2018-2019 in the 2019-2020 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2018,"fiscal_year_end":2019,"period_key_convention":"fiscal_year_ending","source_report_period":"2019-2020","source_column":2,"source_period_label":"2018-19","source_page":2,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.general_fund_operating_budget","period":"2018-2019","period_start":2019,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget","source_family":"school_ufb","metric":"general_fund_operating_budget","value":44833054.0,"unit":"USD","scenario":"revised","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/1920/reports/29/UFB20_4210.pdf","notes":"The revised column refers to 2018-2019 in the 2019-2020 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2018,"fiscal_year_end":2019,"period_key_convention":"fiscal_year_ending","source_report_period":"2019-2020","source_column":2,"source_period_label":"2018-19","source_page":3,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.general_current_expense","period":"2018-2019","period_start":2019,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget appropriation","source_family":"school_ufb","metric":"general_current_expense","value":43707230.0,"unit":"USD","scenario":"revised","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/1920/reports/29/UFB20_4210.pdf","notes":"The revised column refers to 2018-2019 in the 2019-2020 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2018,"fiscal_year_end":2019,"period_key_convention":"fiscal_year_ending","source_report_period":"2019-2020","source_column":2,"source_period_label":"2018-19","source_page":4,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.capital_outlay","period":"2018-2019","period_start":2019,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget appropriation","source_family":"school_ufb","metric":"capital_outlay","value":1125824.0,"unit":"USD","scenario":"revised","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/1920/reports/29/UFB20_4210.pdf","notes":"The revised column refers to 2018-2019 in the 2019-2020 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2018,"fiscal_year_end":2019,"period_key_convention":"fiscal_year_ending","source_report_period":"2019-2020","source_column":2,"source_period_label":"2018-19","source_page":5,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.general_fund_grand_total","period":"2018-2019","period_start":2019,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget","source_family":"school_ufb","metric":"general_fund_grand_total","value":44833054.0,"unit":"USD","scenario":"revised","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/1920/reports/29/UFB20_4210.pdf","notes":"The revised column refers to 2018-2019 in the 2019-2020 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2018,"fiscal_year_end":2019,"period_key_convention":"fiscal_year_ending","source_report_period":"2019-2020","source_column":2,"source_period_label":"2018-19","source_page":5,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.all_fund_revenues_sources","period":"2018-2019","period_start":2019,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget revenue","source_family":"school_ufb","metric":"all_fund_revenues_sources","value":47750347.0,"unit":"USD","scenario":"revised","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/1920/reports/29/UFB20_4210.pdf","notes":"The revised column refers to 2018-2019 in the 2019-2020 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2018,"fiscal_year_end":2019,"period_key_convention":"fiscal_year_ending","source_report_period":"2019-2020","source_column":2,"source_period_label":"2018-19","source_page":3,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.all_fund_expenditures_appropriations","period":"2018-2019","period_start":2019,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget appropriation","source_family":"school_ufb","metric":"all_fund_expenditures_appropriations","value":47750347.0,"unit":"USD","scenario":"revised","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/1920/reports/29/UFB20_4210.pdf","notes":"The revised column refers to 2018-2019 in the 2019-2020 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2018,"fiscal_year_end":2019,"period_key_convention":"fiscal_year_ending","source_report_period":"2019-2020","source_column":2,"source_period_label":"2018-19","source_page":5,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.revenues_sources_net_transfers","period":"2018-2019","period_start":2019,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget revenue","source_family":"school_ufb","metric":"revenues_sources_net_transfers","value":47750347.0,"unit":"USD","scenario":"revised","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/1920/reports/29/UFB20_4210.pdf","notes":"The revised column refers to 2018-2019 in the 2019-2020 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2018,"fiscal_year_end":2019,"period_key_convention":"fiscal_year_ending","source_report_period":"2019-2020","source_column":2,"source_period_label":"2018-19","source_page":3,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.on_roll_subtotal","period":"2019-2020","period_start":2020,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget enrollment","source_family":"school_ufb","metric":"on_roll_subtotal","value":2788.0,"unit":"students","scenario":"proposed","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/1920/reports/29/UFB20_4210.pdf","notes":"The proposed column refers to 2019-2020 in the 2019-2020 report. School-budget year keys use the fiscal ending year; the source report period is retained separately. Enrollment is estimate as of 2019-10-15; scenario names the financial column role, not the enrollment observation state.","fiscal_year_start":2019,"fiscal_year_end":2020,"period_key_convention":"fiscal_year_ending","source_report_period":"2019-2020","source_column":3,"source_period_label":"2019-20","source_page":1,"enrollment_as_of":"2019-10-15","enrollment_observation_state":"estimate"},{"metric_id":"school_ufb.local_tax_levy","period":"2019-2020","period_start":2020,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget revenue","source_family":"school_ufb","metric":"local_tax_levy","value":36468350.0,"unit":"USD","scenario":"proposed","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/1920/reports/29/UFB20_4210.pdf","notes":"The proposed column refers to 2019-2020 in the 2019-2020 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2019,"fiscal_year_end":2020,"period_key_convention":"fiscal_year_ending","source_report_period":"2019-2020","source_column":3,"source_period_label":"2019-20","source_page":2,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.general_fund_operating_budget","period":"2019-2020","period_start":2020,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget","source_family":"school_ufb","metric":"general_fund_operating_budget","value":45457710.0,"unit":"USD","scenario":"proposed","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/1920/reports/29/UFB20_4210.pdf","notes":"The proposed column refers to 2019-2020 in the 2019-2020 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2019,"fiscal_year_end":2020,"period_key_convention":"fiscal_year_ending","source_report_period":"2019-2020","source_column":3,"source_period_label":"2019-20","source_page":3,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.general_current_expense","period":"2019-2020","period_start":2020,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget appropriation","source_family":"school_ufb","metric":"general_current_expense","value":44385676.0,"unit":"USD","scenario":"proposed","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/1920/reports/29/UFB20_4210.pdf","notes":"The proposed column refers to 2019-2020 in the 2019-2020 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2019,"fiscal_year_end":2020,"period_key_convention":"fiscal_year_ending","source_report_period":"2019-2020","source_column":3,"source_period_label":"2019-20","source_page":4,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.capital_outlay","period":"2019-2020","period_start":2020,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget appropriation","source_family":"school_ufb","metric":"capital_outlay","value":1072034.0,"unit":"USD","scenario":"proposed","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/1920/reports/29/UFB20_4210.pdf","notes":"The proposed column refers to 2019-2020 in the 2019-2020 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2019,"fiscal_year_end":2020,"period_key_convention":"fiscal_year_ending","source_report_period":"2019-2020","source_column":3,"source_period_label":"2019-20","source_page":5,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.general_fund_grand_total","period":"2019-2020","period_start":2020,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget","source_family":"school_ufb","metric":"general_fund_grand_total","value":45457710.0,"unit":"USD","scenario":"proposed","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/1920/reports/29/UFB20_4210.pdf","notes":"The proposed column refers to 2019-2020 in the 2019-2020 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2019,"fiscal_year_end":2020,"period_key_convention":"fiscal_year_ending","source_report_period":"2019-2020","source_column":3,"source_period_label":"2019-20","source_page":5,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.all_fund_revenues_sources","period":"2019-2020","period_start":2020,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget revenue","source_family":"school_ufb","metric":"all_fund_revenues_sources","value":48245725.0,"unit":"USD","scenario":"proposed","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/1920/reports/29/UFB20_4210.pdf","notes":"The proposed column refers to 2019-2020 in the 2019-2020 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2019,"fiscal_year_end":2020,"period_key_convention":"fiscal_year_ending","source_report_period":"2019-2020","source_column":3,"source_period_label":"2019-20","source_page":3,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.all_fund_expenditures_appropriations","period":"2019-2020","period_start":2020,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget appropriation","source_family":"school_ufb","metric":"all_fund_expenditures_appropriations","value":48245725.0,"unit":"USD","scenario":"proposed","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/1920/reports/29/UFB20_4210.pdf","notes":"The proposed column refers to 2019-2020 in the 2019-2020 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2019,"fiscal_year_end":2020,"period_key_convention":"fiscal_year_ending","source_report_period":"2019-2020","source_column":3,"source_period_label":"2019-20","source_page":5,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.revenues_sources_net_transfers","period":"2019-2020","period_start":2020,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget revenue","source_family":"school_ufb","metric":"revenues_sources_net_transfers","value":48245725.0,"unit":"USD","scenario":"proposed","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/1920/reports/29/UFB20_4210.pdf","notes":"The proposed column refers to 2019-2020 in the 2019-2020 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2019,"fiscal_year_end":2020,"period_key_convention":"fiscal_year_ending","source_report_period":"2019-2020","source_column":3,"source_period_label":"2019-20","source_page":3,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.on_roll_subtotal","period":"2018-2019","period_start":2019,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget enrollment","source_family":"school_ufb","metric":"on_roll_subtotal","value":2783.0,"unit":"students","scenario":"actual","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2021/reports/29/UFB21_4210.pdf","notes":"The actual column refers to 2018-2019 in the 2020-2021 report. School-budget year keys use the fiscal ending year; the source report period is retained separately. Enrollment is actual as of 2018-10-15; scenario names the financial column role, not the enrollment observation state.","fiscal_year_start":2018,"fiscal_year_end":2019,"period_key_convention":"fiscal_year_ending","source_report_period":"2020-2021","source_column":1,"source_period_label":"2018-19","source_page":1,"enrollment_as_of":"2018-10-15","enrollment_observation_state":"actual"},{"metric_id":"school_ufb.local_tax_levy","period":"2018-2019","period_start":2019,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget revenue","source_family":"school_ufb","metric":"local_tax_levy","value":35251375.0,"unit":"USD","scenario":"actual","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2021/reports/29/UFB21_4210.pdf","notes":"The actual column refers to 2018-2019 in the 2020-2021 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2018,"fiscal_year_end":2019,"period_key_convention":"fiscal_year_ending","source_report_period":"2020-2021","source_column":1,"source_period_label":"2018-19","source_page":2,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.general_fund_operating_budget","period":"2018-2019","period_start":2019,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget","source_family":"school_ufb","metric":"general_fund_operating_budget","value":41394604.0,"unit":"USD","scenario":"actual","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2021/reports/29/UFB21_4210.pdf","notes":"The actual column refers to 2018-2019 in the 2020-2021 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2018,"fiscal_year_end":2019,"period_key_convention":"fiscal_year_ending","source_report_period":"2020-2021","source_column":1,"source_period_label":"2018-19","source_page":2,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.general_current_expense","period":"2018-2019","period_start":2019,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget appropriation","source_family":"school_ufb","metric":"general_current_expense","value":40467250.0,"unit":"USD","scenario":"actual","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2021/reports/29/UFB21_4210.pdf","notes":"The actual column refers to 2018-2019 in the 2020-2021 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2018,"fiscal_year_end":2019,"period_key_convention":"fiscal_year_ending","source_report_period":"2020-2021","source_column":1,"source_period_label":"2018-19","source_page":5,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.capital_outlay","period":"2018-2019","period_start":2019,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget appropriation","source_family":"school_ufb","metric":"capital_outlay","value":927354.0,"unit":"USD","scenario":"actual","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2021/reports/29/UFB21_4210.pdf","notes":"The actual column refers to 2018-2019 in the 2020-2021 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2018,"fiscal_year_end":2019,"period_key_convention":"fiscal_year_ending","source_report_period":"2020-2021","source_column":1,"source_period_label":"2018-19","source_page":5,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.general_fund_grand_total","period":"2018-2019","period_start":2019,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget","source_family":"school_ufb","metric":"general_fund_grand_total","value":41394604.0,"unit":"USD","scenario":"actual","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2021/reports/29/UFB21_4210.pdf","notes":"The actual column refers to 2018-2019 in the 2020-2021 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2018,"fiscal_year_end":2019,"period_key_convention":"fiscal_year_ending","source_report_period":"2020-2021","source_column":1,"source_period_label":"2018-19","source_page":5,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.all_fund_revenues_sources","period":"2018-2019","period_start":2019,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget revenue","source_family":"school_ufb","metric":"all_fund_revenues_sources","value":44281377.0,"unit":"USD","scenario":"actual","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2021/reports/29/UFB21_4210.pdf","notes":"The actual column refers to 2018-2019 in the 2020-2021 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2018,"fiscal_year_end":2019,"period_key_convention":"fiscal_year_ending","source_report_period":"2020-2021","source_column":1,"source_period_label":"2018-19","source_page":3,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.all_fund_expenditures_appropriations","period":"2018-2019","period_start":2019,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget appropriation","source_family":"school_ufb","metric":"all_fund_expenditures_appropriations","value":44281377.0,"unit":"USD","scenario":"actual","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2021/reports/29/UFB21_4210.pdf","notes":"The actual column refers to 2018-2019 in the 2020-2021 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2018,"fiscal_year_end":2019,"period_key_convention":"fiscal_year_ending","source_report_period":"2020-2021","source_column":1,"source_period_label":"2018-19","source_page":5,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.revenues_sources_net_transfers","period":"2018-2019","period_start":2019,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget revenue","source_family":"school_ufb","metric":"revenues_sources_net_transfers","value":44281377.0,"unit":"USD","scenario":"actual","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2021/reports/29/UFB21_4210.pdf","notes":"The actual column refers to 2018-2019 in the 2020-2021 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2018,"fiscal_year_end":2019,"period_key_convention":"fiscal_year_ending","source_report_period":"2020-2021","source_column":1,"source_period_label":"2018-19","source_page":3,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.on_roll_subtotal","period":"2019-2020","period_start":2020,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget enrollment","source_family":"school_ufb","metric":"on_roll_subtotal","value":2813.0,"unit":"students","scenario":"revised","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2021/reports/29/UFB21_4210.pdf","notes":"The revised column refers to 2019-2020 in the 2020-2021 report. School-budget year keys use the fiscal ending year; the source report period is retained separately. Enrollment is actual as of 2019-10-15; scenario names the financial column role, not the enrollment observation state.","fiscal_year_start":2019,"fiscal_year_end":2020,"period_key_convention":"fiscal_year_ending","source_report_period":"2020-2021","source_column":2,"source_period_label":"2019-20","source_page":1,"enrollment_as_of":"2019-10-15","enrollment_observation_state":"actual"},{"metric_id":"school_ufb.local_tax_levy","period":"2019-2020","period_start":2020,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget revenue","source_family":"school_ufb","metric":"local_tax_levy","value":36468350.0,"unit":"USD","scenario":"revised","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2021/reports/29/UFB21_4210.pdf","notes":"The revised column refers to 2019-2020 in the 2020-2021 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2019,"fiscal_year_end":2020,"period_key_convention":"fiscal_year_ending","source_report_period":"2020-2021","source_column":2,"source_period_label":"2019-20","source_page":2,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.general_fund_operating_budget","period":"2019-2020","period_start":2020,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget","source_family":"school_ufb","metric":"general_fund_operating_budget","value":46086982.0,"unit":"USD","scenario":"revised","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2021/reports/29/UFB21_4210.pdf","notes":"The revised column refers to 2019-2020 in the 2020-2021 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2019,"fiscal_year_end":2020,"period_key_convention":"fiscal_year_ending","source_report_period":"2020-2021","source_column":2,"source_period_label":"2019-20","source_page":2,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.general_current_expense","period":"2019-2020","period_start":2020,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget appropriation","source_family":"school_ufb","metric":"general_current_expense","value":44836201.0,"unit":"USD","scenario":"revised","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2021/reports/29/UFB21_4210.pdf","notes":"The revised column refers to 2019-2020 in the 2020-2021 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2019,"fiscal_year_end":2020,"period_key_convention":"fiscal_year_ending","source_report_period":"2020-2021","source_column":2,"source_period_label":"2019-20","source_page":5,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.capital_outlay","period":"2019-2020","period_start":2020,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget appropriation","source_family":"school_ufb","metric":"capital_outlay","value":1250781.0,"unit":"USD","scenario":"revised","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2021/reports/29/UFB21_4210.pdf","notes":"The revised column refers to 2019-2020 in the 2020-2021 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2019,"fiscal_year_end":2020,"period_key_convention":"fiscal_year_ending","source_report_period":"2020-2021","source_column":2,"source_period_label":"2019-20","source_page":5,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.general_fund_grand_total","period":"2019-2020","period_start":2020,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget","source_family":"school_ufb","metric":"general_fund_grand_total","value":46086982.0,"unit":"USD","scenario":"revised","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2021/reports/29/UFB21_4210.pdf","notes":"The revised column refers to 2019-2020 in the 2020-2021 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2019,"fiscal_year_end":2020,"period_key_convention":"fiscal_year_ending","source_report_period":"2020-2021","source_column":2,"source_period_label":"2019-20","source_page":5,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.all_fund_revenues_sources","period":"2019-2020","period_start":2020,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget revenue","source_family":"school_ufb","metric":"all_fund_revenues_sources","value":48874997.0,"unit":"USD","scenario":"revised","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2021/reports/29/UFB21_4210.pdf","notes":"The revised column refers to 2019-2020 in the 2020-2021 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2019,"fiscal_year_end":2020,"period_key_convention":"fiscal_year_ending","source_report_period":"2020-2021","source_column":2,"source_period_label":"2019-20","source_page":3,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.all_fund_expenditures_appropriations","period":"2019-2020","period_start":2020,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget appropriation","source_family":"school_ufb","metric":"all_fund_expenditures_appropriations","value":48874997.0,"unit":"USD","scenario":"revised","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2021/reports/29/UFB21_4210.pdf","notes":"The revised column refers to 2019-2020 in the 2020-2021 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2019,"fiscal_year_end":2020,"period_key_convention":"fiscal_year_ending","source_report_period":"2020-2021","source_column":2,"source_period_label":"2019-20","source_page":5,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.revenues_sources_net_transfers","period":"2019-2020","period_start":2020,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget revenue","source_family":"school_ufb","metric":"revenues_sources_net_transfers","value":48874997.0,"unit":"USD","scenario":"revised","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2021/reports/29/UFB21_4210.pdf","notes":"The revised column refers to 2019-2020 in the 2020-2021 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2019,"fiscal_year_end":2020,"period_key_convention":"fiscal_year_ending","source_report_period":"2020-2021","source_column":2,"source_period_label":"2019-20","source_page":3,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.on_roll_subtotal","period":"2020-2021","period_start":2021,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget enrollment","source_family":"school_ufb","metric":"on_roll_subtotal","value":2840.0,"unit":"students","scenario":"proposed","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2021/reports/29/UFB21_4210.pdf","notes":"The proposed column refers to 2020-2021 in the 2020-2021 report. School-budget year keys use the fiscal ending year; the source report period is retained separately. Enrollment is estimate as of 2020-10-15; scenario names the financial column role, not the enrollment observation state.","fiscal_year_start":2020,"fiscal_year_end":2021,"period_key_convention":"fiscal_year_ending","source_report_period":"2020-2021","source_column":3,"source_period_label":"2020-21","source_page":1,"enrollment_as_of":"2020-10-15","enrollment_observation_state":"estimate"},{"metric_id":"school_ufb.local_tax_levy","period":"2020-2021","period_start":2021,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget revenue","source_family":"school_ufb","metric":"local_tax_levy","value":37440787.0,"unit":"USD","scenario":"proposed","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2021/reports/29/UFB21_4210.pdf","notes":"The proposed column refers to 2020-2021 in the 2020-2021 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2020,"fiscal_year_end":2021,"period_key_convention":"fiscal_year_ending","source_report_period":"2020-2021","source_column":3,"source_period_label":"2020-21","source_page":2,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.general_fund_operating_budget","period":"2020-2021","period_start":2021,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget","source_family":"school_ufb","metric":"general_fund_operating_budget","value":46003162.0,"unit":"USD","scenario":"proposed","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2021/reports/29/UFB21_4210.pdf","notes":"The proposed column refers to 2020-2021 in the 2020-2021 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2020,"fiscal_year_end":2021,"period_key_convention":"fiscal_year_ending","source_report_period":"2020-2021","source_column":3,"source_period_label":"2020-21","source_page":2,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.general_current_expense","period":"2020-2021","period_start":2021,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget appropriation","source_family":"school_ufb","metric":"general_current_expense","value":44931128.0,"unit":"USD","scenario":"proposed","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2021/reports/29/UFB21_4210.pdf","notes":"The proposed column refers to 2020-2021 in the 2020-2021 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2020,"fiscal_year_end":2021,"period_key_convention":"fiscal_year_ending","source_report_period":"2020-2021","source_column":3,"source_period_label":"2020-21","source_page":5,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.capital_outlay","period":"2020-2021","period_start":2021,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget appropriation","source_family":"school_ufb","metric":"capital_outlay","value":1072034.0,"unit":"USD","scenario":"proposed","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2021/reports/29/UFB21_4210.pdf","notes":"The proposed column refers to 2020-2021 in the 2020-2021 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2020,"fiscal_year_end":2021,"period_key_convention":"fiscal_year_ending","source_report_period":"2020-2021","source_column":3,"source_period_label":"2020-21","source_page":5,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.general_fund_grand_total","period":"2020-2021","period_start":2021,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget","source_family":"school_ufb","metric":"general_fund_grand_total","value":46003162.0,"unit":"USD","scenario":"proposed","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2021/reports/29/UFB21_4210.pdf","notes":"The proposed column refers to 2020-2021 in the 2020-2021 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2020,"fiscal_year_end":2021,"period_key_convention":"fiscal_year_ending","source_report_period":"2020-2021","source_column":3,"source_period_label":"2020-21","source_page":5,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.all_fund_revenues_sources","period":"2020-2021","period_start":2021,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget revenue","source_family":"school_ufb","metric":"all_fund_revenues_sources","value":48740877.0,"unit":"USD","scenario":"proposed","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2021/reports/29/UFB21_4210.pdf","notes":"The proposed column refers to 2020-2021 in the 2020-2021 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2020,"fiscal_year_end":2021,"period_key_convention":"fiscal_year_ending","source_report_period":"2020-2021","source_column":3,"source_period_label":"2020-21","source_page":3,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.all_fund_expenditures_appropriations","period":"2020-2021","period_start":2021,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget appropriation","source_family":"school_ufb","metric":"all_fund_expenditures_appropriations","value":48740877.0,"unit":"USD","scenario":"proposed","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2021/reports/29/UFB21_4210.pdf","notes":"The proposed column refers to 2020-2021 in the 2020-2021 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2020,"fiscal_year_end":2021,"period_key_convention":"fiscal_year_ending","source_report_period":"2020-2021","source_column":3,"source_period_label":"2020-21","source_page":5,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.revenues_sources_net_transfers","period":"2020-2021","period_start":2021,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget revenue","source_family":"school_ufb","metric":"revenues_sources_net_transfers","value":48740877.0,"unit":"USD","scenario":"proposed","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2021/reports/29/UFB21_4210.pdf","notes":"The proposed column refers to 2020-2021 in the 2020-2021 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2020,"fiscal_year_end":2021,"period_key_convention":"fiscal_year_ending","source_report_period":"2020-2021","source_column":3,"source_period_label":"2020-21","source_page":3,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.on_roll_subtotal","period":"2019-2020","period_start":2020,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget enrollment","source_family":"school_ufb","metric":"on_roll_subtotal","value":2813.0,"unit":"students","scenario":"actual","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2122/reports/29/UFB22_4210.pdf","notes":"The actual column refers to 2019-2020 in the 2021-2022 report. School-budget year keys use the fiscal ending year; the source report period is retained separately. Enrollment is actual as of 2019-10-15; scenario names the financial column role, not the enrollment observation state.","fiscal_year_start":2019,"fiscal_year_end":2020,"period_key_convention":"fiscal_year_ending","source_report_period":"2021-2022","source_column":1,"source_period_label":"2019-20","source_page":1,"enrollment_as_of":"2019-10-15","enrollment_observation_state":"actual"},{"metric_id":"school_ufb.local_tax_levy","period":"2019-2020","period_start":2020,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget revenue","source_family":"school_ufb","metric":"local_tax_levy","value":36468350.0,"unit":"USD","scenario":"actual","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2122/reports/29/UFB22_4210.pdf","notes":"The actual column refers to 2019-2020 in the 2021-2022 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2019,"fiscal_year_end":2020,"period_key_convention":"fiscal_year_ending","source_report_period":"2021-2022","source_column":1,"source_period_label":"2019-20","source_page":2,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.general_fund_operating_budget","period":"2019-2020","period_start":2020,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget","source_family":"school_ufb","metric":"general_fund_operating_budget","value":43294752.0,"unit":"USD","scenario":"actual","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2122/reports/29/UFB22_4210.pdf","notes":"The actual column refers to 2019-2020 in the 2021-2022 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2019,"fiscal_year_end":2020,"period_key_convention":"fiscal_year_ending","source_report_period":"2021-2022","source_column":1,"source_period_label":"2019-20","source_page":2,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.general_current_expense","period":"2019-2020","period_start":2020,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget appropriation","source_family":"school_ufb","metric":"general_current_expense","value":42025284.0,"unit":"USD","scenario":"actual","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2122/reports/29/UFB22_4210.pdf","notes":"The actual column refers to 2019-2020 in the 2021-2022 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2019,"fiscal_year_end":2020,"period_key_convention":"fiscal_year_ending","source_report_period":"2021-2022","source_column":1,"source_period_label":"2019-20","source_page":5,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.capital_outlay","period":"2019-2020","period_start":2020,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget appropriation","source_family":"school_ufb","metric":"capital_outlay","value":1269468.0,"unit":"USD","scenario":"actual","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2122/reports/29/UFB22_4210.pdf","notes":"The actual column refers to 2019-2020 in the 2021-2022 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2019,"fiscal_year_end":2020,"period_key_convention":"fiscal_year_ending","source_report_period":"2021-2022","source_column":1,"source_period_label":"2019-20","source_page":5,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.general_fund_grand_total","period":"2019-2020","period_start":2020,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget","source_family":"school_ufb","metric":"general_fund_grand_total","value":43294752.0,"unit":"USD","scenario":"actual","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2122/reports/29/UFB22_4210.pdf","notes":"The actual column refers to 2019-2020 in the 2021-2022 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2019,"fiscal_year_end":2020,"period_key_convention":"fiscal_year_ending","source_report_period":"2021-2022","source_column":1,"source_period_label":"2019-20","source_page":5,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.all_fund_revenues_sources","period":"2019-2020","period_start":2020,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget revenue","source_family":"school_ufb","metric":"all_fund_revenues_sources","value":46211739.0,"unit":"USD","scenario":"actual","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2122/reports/29/UFB22_4210.pdf","notes":"The actual column refers to 2019-2020 in the 2021-2022 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2019,"fiscal_year_end":2020,"period_key_convention":"fiscal_year_ending","source_report_period":"2021-2022","source_column":1,"source_period_label":"2019-20","source_page":3,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.all_fund_expenditures_appropriations","period":"2019-2020","period_start":2020,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget appropriation","source_family":"school_ufb","metric":"all_fund_expenditures_appropriations","value":46211739.0,"unit":"USD","scenario":"actual","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2122/reports/29/UFB22_4210.pdf","notes":"The actual column refers to 2019-2020 in the 2021-2022 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2019,"fiscal_year_end":2020,"period_key_convention":"fiscal_year_ending","source_report_period":"2021-2022","source_column":1,"source_period_label":"2019-20","source_page":5,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.revenues_sources_net_transfers","period":"2019-2020","period_start":2020,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget revenue","source_family":"school_ufb","metric":"revenues_sources_net_transfers","value":46211739.0,"unit":"USD","scenario":"actual","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2122/reports/29/UFB22_4210.pdf","notes":"The actual column refers to 2019-2020 in the 2021-2022 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2019,"fiscal_year_end":2020,"period_key_convention":"fiscal_year_ending","source_report_period":"2021-2022","source_column":1,"source_period_label":"2019-20","source_page":3,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.on_roll_subtotal","period":"2020-2021","period_start":2021,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget enrollment","source_family":"school_ufb","metric":"on_roll_subtotal","value":2679.0,"unit":"students","scenario":"revised","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2122/reports/29/UFB22_4210.pdf","notes":"The revised column refers to 2020-2021 in the 2021-2022 report. School-budget year keys use the fiscal ending year; the source report period is retained separately. Enrollment is actual as of 2020-10-15; scenario names the financial column role, not the enrollment observation state.","fiscal_year_start":2020,"fiscal_year_end":2021,"period_key_convention":"fiscal_year_ending","source_report_period":"2021-2022","source_column":2,"source_period_label":"2020-21","source_page":1,"enrollment_as_of":"2020-10-15","enrollment_observation_state":"actual"},{"metric_id":"school_ufb.local_tax_levy","period":"2020-2021","period_start":2021,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget revenue","source_family":"school_ufb","metric":"local_tax_levy","value":37440787.0,"unit":"USD","scenario":"revised","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2122/reports/29/UFB22_4210.pdf","notes":"The revised column refers to 2020-2021 in the 2021-2022 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2020,"fiscal_year_end":2021,"period_key_convention":"fiscal_year_ending","source_report_period":"2021-2022","source_column":2,"source_period_label":"2020-21","source_page":2,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.general_fund_operating_budget","period":"2020-2021","period_start":2021,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget","source_family":"school_ufb","metric":"general_fund_operating_budget","value":47250419.0,"unit":"USD","scenario":"revised","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2122/reports/29/UFB22_4210.pdf","notes":"The revised column refers to 2020-2021 in the 2021-2022 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2020,"fiscal_year_end":2021,"period_key_convention":"fiscal_year_ending","source_report_period":"2021-2022","source_column":2,"source_period_label":"2020-21","source_page":2,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.general_current_expense","period":"2020-2021","period_start":2021,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget appropriation","source_family":"school_ufb","metric":"general_current_expense","value":45913196.0,"unit":"USD","scenario":"revised","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2122/reports/29/UFB22_4210.pdf","notes":"The revised column refers to 2020-2021 in the 2021-2022 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2020,"fiscal_year_end":2021,"period_key_convention":"fiscal_year_ending","source_report_period":"2021-2022","source_column":2,"source_period_label":"2020-21","source_page":5,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.capital_outlay","period":"2020-2021","period_start":2021,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget appropriation","source_family":"school_ufb","metric":"capital_outlay","value":1337223.0,"unit":"USD","scenario":"revised","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2122/reports/29/UFB22_4210.pdf","notes":"The revised column refers to 2020-2021 in the 2021-2022 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2020,"fiscal_year_end":2021,"period_key_convention":"fiscal_year_ending","source_report_period":"2021-2022","source_column":2,"source_period_label":"2020-21","source_page":5,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.general_fund_grand_total","period":"2020-2021","period_start":2021,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget","source_family":"school_ufb","metric":"general_fund_grand_total","value":47250419.0,"unit":"USD","scenario":"revised","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2122/reports/29/UFB22_4210.pdf","notes":"The revised column refers to 2020-2021 in the 2021-2022 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2020,"fiscal_year_end":2021,"period_key_convention":"fiscal_year_ending","source_report_period":"2021-2022","source_column":2,"source_period_label":"2020-21","source_page":5,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.all_fund_revenues_sources","period":"2020-2021","period_start":2021,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget revenue","source_family":"school_ufb","metric":"all_fund_revenues_sources","value":49988134.0,"unit":"USD","scenario":"revised","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2122/reports/29/UFB22_4210.pdf","notes":"The revised column refers to 2020-2021 in the 2021-2022 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2020,"fiscal_year_end":2021,"period_key_convention":"fiscal_year_ending","source_report_period":"2021-2022","source_column":2,"source_period_label":"2020-21","source_page":3,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.all_fund_expenditures_appropriations","period":"2020-2021","period_start":2021,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget appropriation","source_family":"school_ufb","metric":"all_fund_expenditures_appropriations","value":49988134.0,"unit":"USD","scenario":"revised","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2122/reports/29/UFB22_4210.pdf","notes":"The revised column refers to 2020-2021 in the 2021-2022 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2020,"fiscal_year_end":2021,"period_key_convention":"fiscal_year_ending","source_report_period":"2021-2022","source_column":2,"source_period_label":"2020-21","source_page":5,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.revenues_sources_net_transfers","period":"2020-2021","period_start":2021,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget revenue","source_family":"school_ufb","metric":"revenues_sources_net_transfers","value":49988134.0,"unit":"USD","scenario":"revised","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2122/reports/29/UFB22_4210.pdf","notes":"The revised column refers to 2020-2021 in the 2021-2022 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2020,"fiscal_year_end":2021,"period_key_convention":"fiscal_year_ending","source_report_period":"2021-2022","source_column":2,"source_period_label":"2020-21","source_page":3,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.on_roll_subtotal","period":"2021-2022","period_start":2022,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget enrollment","source_family":"school_ufb","metric":"on_roll_subtotal","value":2803.0,"unit":"students","scenario":"proposed","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2122/reports/29/UFB22_4210.pdf","notes":"The proposed column refers to 2021-2022 in the 2021-2022 report. School-budget year keys use the fiscal ending year; the source report period is retained separately. Enrollment is estimate as of 2021-10-15; scenario names the financial column role, not the enrollment observation state.","fiscal_year_start":2021,"fiscal_year_end":2022,"period_key_convention":"fiscal_year_ending","source_report_period":"2021-2022","source_column":3,"source_period_label":"2021-22","source_page":1,"enrollment_as_of":"2021-10-15","enrollment_observation_state":"estimate"},{"metric_id":"school_ufb.local_tax_levy","period":"2021-2022","period_start":2022,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget revenue","source_family":"school_ufb","metric":"local_tax_levy","value":38194385.0,"unit":"USD","scenario":"proposed","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2122/reports/29/UFB22_4210.pdf","notes":"The proposed column refers to 2021-2022 in the 2021-2022 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2021,"fiscal_year_end":2022,"period_key_convention":"fiscal_year_ending","source_report_period":"2021-2022","source_column":3,"source_period_label":"2021-22","source_page":2,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.general_fund_operating_budget","period":"2021-2022","period_start":2022,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget","source_family":"school_ufb","metric":"general_fund_operating_budget","value":46490475.0,"unit":"USD","scenario":"proposed","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2122/reports/29/UFB22_4210.pdf","notes":"The proposed column refers to 2021-2022 in the 2021-2022 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2021,"fiscal_year_end":2022,"period_key_convention":"fiscal_year_ending","source_report_period":"2021-2022","source_column":3,"source_period_label":"2021-22","source_page":2,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.general_current_expense","period":"2021-2022","period_start":2022,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget appropriation","source_family":"school_ufb","metric":"general_current_expense","value":45218441.0,"unit":"USD","scenario":"proposed","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2122/reports/29/UFB22_4210.pdf","notes":"The proposed column refers to 2021-2022 in the 2021-2022 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2021,"fiscal_year_end":2022,"period_key_convention":"fiscal_year_ending","source_report_period":"2021-2022","source_column":3,"source_period_label":"2021-22","source_page":5,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.capital_outlay","period":"2021-2022","period_start":2022,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget appropriation","source_family":"school_ufb","metric":"capital_outlay","value":1272034.0,"unit":"USD","scenario":"proposed","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2122/reports/29/UFB22_4210.pdf","notes":"The proposed column refers to 2021-2022 in the 2021-2022 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2021,"fiscal_year_end":2022,"period_key_convention":"fiscal_year_ending","source_report_period":"2021-2022","source_column":3,"source_period_label":"2021-22","source_page":5,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.general_fund_grand_total","period":"2021-2022","period_start":2022,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget","source_family":"school_ufb","metric":"general_fund_grand_total","value":46490475.0,"unit":"USD","scenario":"proposed","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2122/reports/29/UFB22_4210.pdf","notes":"The proposed column refers to 2021-2022 in the 2021-2022 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2021,"fiscal_year_end":2022,"period_key_convention":"fiscal_year_ending","source_report_period":"2021-2022","source_column":3,"source_period_label":"2021-22","source_page":5,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.all_fund_revenues_sources","period":"2021-2022","period_start":2022,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget revenue","source_family":"school_ufb","metric":"all_fund_revenues_sources","value":49862190.0,"unit":"USD","scenario":"proposed","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2122/reports/29/UFB22_4210.pdf","notes":"The proposed column refers to 2021-2022 in the 2021-2022 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2021,"fiscal_year_end":2022,"period_key_convention":"fiscal_year_ending","source_report_period":"2021-2022","source_column":3,"source_period_label":"2021-22","source_page":3,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.all_fund_expenditures_appropriations","period":"2021-2022","period_start":2022,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget appropriation","source_family":"school_ufb","metric":"all_fund_expenditures_appropriations","value":49862190.0,"unit":"USD","scenario":"proposed","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2122/reports/29/UFB22_4210.pdf","notes":"The proposed column refers to 2021-2022 in the 2021-2022 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2021,"fiscal_year_end":2022,"period_key_convention":"fiscal_year_ending","source_report_period":"2021-2022","source_column":3,"source_period_label":"2021-22","source_page":5,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.revenues_sources_net_transfers","period":"2021-2022","period_start":2022,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget revenue","source_family":"school_ufb","metric":"revenues_sources_net_transfers","value":49862190.0,"unit":"USD","scenario":"proposed","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2122/reports/29/UFB22_4210.pdf","notes":"The proposed column refers to 2021-2022 in the 2021-2022 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2021,"fiscal_year_end":2022,"period_key_convention":"fiscal_year_ending","source_report_period":"2021-2022","source_column":3,"source_period_label":"2021-22","source_page":3,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.on_roll_subtotal","period":"2020-2021","period_start":2021,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget enrollment","source_family":"school_ufb","metric":"on_roll_subtotal","value":2679.0,"unit":"students","scenario":"actual","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2223/reports/29/UFB23_4210.pdf","notes":"The actual column refers to 2020-2021 in the 2022-2023 report. School-budget year keys use the fiscal ending year; the source report period is retained separately. Enrollment is actual as of 2020-10-15; scenario names the financial column role, not the enrollment observation state.","fiscal_year_start":2020,"fiscal_year_end":2021,"period_key_convention":"fiscal_year_ending","source_report_period":"2022-2023","source_column":1,"source_period_label":"2020-21","source_page":1,"enrollment_as_of":"2020-10-15","enrollment_observation_state":"actual"},{"metric_id":"school_ufb.local_tax_levy","period":"2020-2021","period_start":2021,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget revenue","source_family":"school_ufb","metric":"local_tax_levy","value":37440787.0,"unit":"USD","scenario":"actual","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2223/reports/29/UFB23_4210.pdf","notes":"The actual column refers to 2020-2021 in the 2022-2023 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2020,"fiscal_year_end":2021,"period_key_convention":"fiscal_year_ending","source_report_period":"2022-2023","source_column":1,"source_period_label":"2020-21","source_page":2,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.general_fund_operating_budget","period":"2020-2021","period_start":2021,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget","source_family":"school_ufb","metric":"general_fund_operating_budget","value":44369746.0,"unit":"USD","scenario":"actual","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2223/reports/29/UFB23_4210.pdf","notes":"The actual column refers to 2020-2021 in the 2022-2023 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2020,"fiscal_year_end":2021,"period_key_convention":"fiscal_year_ending","source_report_period":"2022-2023","source_column":1,"source_period_label":"2020-21","source_page":3,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_ufb.general_current_expense","period":"2020-2021","period_start":2021,"period_kind":"school_budget_year","entity":"Point Pleasant Borough School District","category":"School budget appropriation","source_family":"school_ufb","metric":"general_current_expense","value":43301898.0,"unit":"USD","scenario":"actual","basis":"user_friendly_budget_printed_column_period","source_url":"https://nj.gov/education/budget/ufb/2223/reports/29/UFB23_4210.pdf","notes":"The actual column refers to 2020-2021 in the 2022-2023 report. School-budget year keys use the fiscal ending year; the source report period is retained separately.","fiscal_year_start":2020,"fiscal_year_end":2021,"period_key_convention":"fiscal_year_ending","source_report_period":"2022-2023","source_column":1,"source_period_label":"2020-21","source_page":6,"enrollment_as_of":null,"enrollment_observation_state":null}]