[{"metric_id":"property_assessment.class_4c_net_value_total","period":"2026","period_start":2026,"period_kind":"assessment_year","entity":"Point Pleasant Borough","category":"Property assessments by class","source_family":"modiv_assessment","metric":"class_4c_net_value_total","value":26371500.0,"unit":"USD","scenario":"actual","basis":"modiv_point_pleasant_assessment_rows_by_property_class","source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/modiv-2026.zip","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output.","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":"property_assessment.class_4c_sale_record_count","period":"2026","period_start":2026,"period_kind":"assessment_year","entity":"Point Pleasant Borough","category":"Property assessments by class","source_family":"modiv_assessment","metric":"class_4c_sale_record_count","value":14.0,"unit":"count","scenario":"actual","basis":"modiv_point_pleasant_assessment_rows_by_property_class","source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/modiv-2026.zip","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output.","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":"property_assessment.class_6a_record_count","period":"2026","period_start":2026,"period_kind":"assessment_year","entity":"Point Pleasant Borough","category":"Property assessments by class","source_family":"modiv_assessment","metric":"class_6a_record_count","value":1.0,"unit":"count","scenario":"actual","basis":"modiv_point_pleasant_assessment_rows_by_property_class","source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/modiv-2026.zip","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output.","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":"property_assessment.class_6a_net_value_total","period":"2026","period_start":2026,"period_kind":"assessment_year","entity":"Point Pleasant Borough","category":"Property assessments by class","source_family":"modiv_assessment","metric":"class_6a_net_value_total","value":0.0,"unit":"USD","scenario":"actual","basis":"modiv_point_pleasant_assessment_rows_by_property_class","source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/modiv-2026.zip","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output.","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":"property_assessment.class_6a_sale_record_count","period":"2026","period_start":2026,"period_kind":"assessment_year","entity":"Point Pleasant Borough","category":"Property assessments by class","source_family":"modiv_assessment","metric":"class_6a_sale_record_count","value":0.0,"unit":"count","scenario":"actual","basis":"modiv_point_pleasant_assessment_rows_by_property_class","source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/modiv-2026.zip","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output.","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":"property_sales.class_4_transaction_count","period":"2021","period_start":2021,"period_kind":"source_file_year","entity":"Point Pleasant Borough","category":"Class 4 property sales","source_family":"class4_sales","metric":"class_4_transaction_count","value":13.0,"unit":"count","scenario":"actual","basis":"class4_point_pleasant_pdf_rows","source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/class4/2021Class4bycode.pdf","notes":"Class 4 report aggregates preserve all Point Pleasant Borough rows. Prices are positive-price distribution values when greater than zero; zero and unavailable values remain counted separately.","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":"property_sales.class_4_positive_transaction_count","period":"2021","period_start":2021,"period_kind":"source_file_year","entity":"Point Pleasant Borough","category":"Class 4 property sales","source_family":"class4_sales","metric":"class_4_positive_transaction_count","value":12.0,"unit":"count","scenario":"actual","basis":"class4_point_pleasant_pdf_rows","source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/class4/2021Class4bycode.pdf","notes":"Class 4 report aggregates preserve all Point Pleasant Borough rows. Prices are positive-price distribution values when greater than zero; zero and unavailable values remain counted separately.","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":"property_sales.class_4_median_verified_sale_price","period":"2021","period_start":2021,"period_kind":"source_file_year","entity":"Point Pleasant Borough","category":"Class 4 property sales","source_family":"class4_sales","metric":"class_4_median_verified_sale_price","value":377500.0,"unit":"USD","scenario":"actual","basis":"class4_point_pleasant_pdf_rows","source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/class4/2021Class4bycode.pdf","notes":"Class 4 report aggregates preserve all Point Pleasant Borough rows. Prices are positive-price distribution values when greater than zero; zero and unavailable values remain counted separately.","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":"property_sales.class_4_sr1a_matched_price_count","period":"2021","period_start":2021,"period_kind":"source_file_year","entity":"Point Pleasant Borough","category":"Class 4 property sales","source_family":"class4_sales","metric":"class_4_sr1a_matched_price_count","value":13.0,"unit":"count","scenario":"actual","basis":"class4_point_pleasant_pdf_rows","source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/class4/2021Class4bycode.pdf","notes":"Class 4 report aggregates preserve all Point Pleasant Borough rows. Prices are positive-price distribution values when greater than zero; zero and unavailable values remain counted separately.","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":"property_sales.class_4_sr1a_price_difference_count","period":"2021","period_start":2021,"period_kind":"source_file_year","entity":"Point Pleasant Borough","category":"Class 4 property sales","source_family":"class4_sales","metric":"class_4_sr1a_price_difference_count","value":0.0,"unit":"count","scenario":"actual","basis":"class4_point_pleasant_pdf_rows","source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/class4/2021Class4bycode.pdf","notes":"Class 4 report aggregates preserve all Point Pleasant Borough rows. Prices are positive-price distribution values when greater than zero; zero and unavailable values remain counted separately.","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":"property_sales.class_4_sr1a_not_found_count","period":"2021","period_start":2021,"period_kind":"source_file_year","entity":"Point Pleasant Borough","category":"Class 4 property sales","source_family":"class4_sales","metric":"class_4_sr1a_not_found_count","value":0.0,"unit":"count","scenario":"actual","basis":"class4_point_pleasant_pdf_rows","source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/class4/2021Class4bycode.pdf","notes":"Class 4 report aggregates preserve all Point Pleasant Borough rows. Prices are positive-price distribution values when greater than zero; zero and unavailable values remain counted separately.","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":"property_sales.class_4_transaction_count","period":"2022","period_start":2022,"period_kind":"source_file_year","entity":"Point Pleasant Borough","category":"Class 4 property sales","source_family":"class4_sales","metric":"class_4_transaction_count","value":26.0,"unit":"count","scenario":"actual","basis":"class4_point_pleasant_pdf_rows","source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/class4/2022Class4bycode.pdf","notes":"Class 4 report aggregates preserve all Point Pleasant Borough rows. Prices are positive-price distribution values when greater than zero; zero and unavailable values remain counted separately.","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":"property_sales.class_4_positive_transaction_count","period":"2022","period_start":2022,"period_kind":"source_file_year","entity":"Point Pleasant Borough","category":"Class 4 property sales","source_family":"class4_sales","metric":"class_4_positive_transaction_count","value":26.0,"unit":"count","scenario":"actual","basis":"class4_point_pleasant_pdf_rows","source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/class4/2022Class4bycode.pdf","notes":"Class 4 report aggregates preserve all Point Pleasant Borough rows. Prices are positive-price distribution values when greater than zero; zero and unavailable values remain counted separately.","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":"property_sales.class_4_median_verified_sale_price","period":"2022","period_start":2022,"period_kind":"source_file_year","entity":"Point Pleasant Borough","category":"Class 4 property sales","source_family":"class4_sales","metric":"class_4_median_verified_sale_price","value":499000.0,"unit":"USD","scenario":"actual","basis":"class4_point_pleasant_pdf_rows","source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/class4/2022Class4bycode.pdf","notes":"Class 4 report aggregates preserve all Point Pleasant Borough rows. Prices are positive-price distribution values when greater than zero; zero and unavailable values remain counted separately.","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":"property_sales.class_4_sr1a_matched_price_count","period":"2022","period_start":2022,"period_kind":"source_file_year","entity":"Point Pleasant Borough","category":"Class 4 property sales","source_family":"class4_sales","metric":"class_4_sr1a_matched_price_count","value":26.0,"unit":"count","scenario":"actual","basis":"class4_point_pleasant_pdf_rows","source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/class4/2022Class4bycode.pdf","notes":"Class 4 report aggregates preserve all Point Pleasant Borough rows. Prices are positive-price distribution values when greater than zero; zero and unavailable values remain counted separately.","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":"property_sales.class_4_sr1a_price_difference_count","period":"2022","period_start":2022,"period_kind":"source_file_year","entity":"Point Pleasant Borough","category":"Class 4 property sales","source_family":"class4_sales","metric":"class_4_sr1a_price_difference_count","value":0.0,"unit":"count","scenario":"actual","basis":"class4_point_pleasant_pdf_rows","source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/class4/2022Class4bycode.pdf","notes":"Class 4 report aggregates preserve all Point Pleasant Borough rows. 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Prices are positive-price distribution values when greater than zero; zero and unavailable values remain counted separately.","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":"property_sales.class_4_transaction_count","period":"2023","period_start":2023,"period_kind":"source_file_year","entity":"Point Pleasant Borough","category":"Class 4 property sales","source_family":"class4_sales","metric":"class_4_transaction_count","value":12.0,"unit":"count","scenario":"actual","basis":"class4_point_pleasant_pdf_rows","source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/class4/2023Class4bycode.pdf","notes":"Class 4 report aggregates preserve all Point Pleasant Borough rows. Prices are positive-price distribution values when greater than zero; zero and unavailable values remain counted separately.","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":"property_sales.class_4_positive_transaction_count","period":"2023","period_start":2023,"period_kind":"source_file_year","entity":"Point Pleasant Borough","category":"Class 4 property sales","source_family":"class4_sales","metric":"class_4_positive_transaction_count","value":12.0,"unit":"count","scenario":"actual","basis":"class4_point_pleasant_pdf_rows","source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/class4/2023Class4bycode.pdf","notes":"Class 4 report aggregates preserve all Point Pleasant Borough rows. Prices are positive-price distribution values when greater than zero; zero and unavailable values remain counted separately.","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":"property_sales.class_4_median_verified_sale_price","period":"2023","period_start":2023,"period_kind":"source_file_year","entity":"Point Pleasant Borough","category":"Class 4 property sales","source_family":"class4_sales","metric":"class_4_median_verified_sale_price","value":247500.0,"unit":"USD","scenario":"actual","basis":"class4_point_pleasant_pdf_rows","source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/class4/2023Class4bycode.pdf","notes":"Class 4 report aggregates preserve all Point Pleasant Borough rows. Prices are positive-price distribution values when greater than zero; zero and unavailable values remain counted separately.","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":"property_sales.class_4_sr1a_matched_price_count","period":"2023","period_start":2023,"period_kind":"source_file_year","entity":"Point Pleasant Borough","category":"Class 4 property sales","source_family":"class4_sales","metric":"class_4_sr1a_matched_price_count","value":12.0,"unit":"count","scenario":"actual","basis":"class4_point_pleasant_pdf_rows","source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/class4/2023Class4bycode.pdf","notes":"Class 4 report aggregates preserve all Point Pleasant Borough rows. Prices are positive-price distribution values when greater than zero; zero and unavailable values remain counted separately.","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":"property_sales.class_4_sr1a_price_difference_count","period":"2023","period_start":2023,"period_kind":"source_file_year","entity":"Point Pleasant Borough","category":"Class 4 property sales","source_family":"class4_sales","metric":"class_4_sr1a_price_difference_count","value":0.0,"unit":"count","scenario":"actual","basis":"class4_point_pleasant_pdf_rows","source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/class4/2023Class4bycode.pdf","notes":"Class 4 report aggregates preserve all Point Pleasant Borough rows. Prices are positive-price distribution values when greater than zero; zero and unavailable values remain counted separately.","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":"property_sales.class_4_sr1a_not_found_count","period":"2023","period_start":2023,"period_kind":"source_file_year","entity":"Point Pleasant Borough","category":"Class 4 property sales","source_family":"class4_sales","metric":"class_4_sr1a_not_found_count","value":0.0,"unit":"count","scenario":"actual","basis":"class4_point_pleasant_pdf_rows","source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/class4/2023Class4bycode.pdf","notes":"Class 4 report aggregates preserve all Point Pleasant Borough rows. Prices are positive-price distribution values when greater than zero; zero and unavailable values remain counted separately.","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":"property_sales.class_4_transaction_count","period":"2024","period_start":2024,"period_kind":"source_file_year","entity":"Point Pleasant Borough","category":"Class 4 property sales","source_family":"class4_sales","metric":"class_4_transaction_count","value":17.0,"unit":"count","scenario":"actual","basis":"class4_point_pleasant_pdf_rows","source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/class4/2024Class4bycode.pdf","notes":"Class 4 report aggregates preserve all Point Pleasant Borough rows. 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Prices are positive-price distribution values when greater than zero; zero and unavailable values remain counted separately.","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":"property_sales.class_4_median_verified_sale_price","period":"2024","period_start":2024,"period_kind":"source_file_year","entity":"Point Pleasant Borough","category":"Class 4 property sales","source_family":"class4_sales","metric":"class_4_median_verified_sale_price","value":325000.0,"unit":"USD","scenario":"actual","basis":"class4_point_pleasant_pdf_rows","source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/class4/2024Class4bycode.pdf","notes":"Class 4 report aggregates preserve all Point Pleasant Borough rows. 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Prices are positive-price distribution values when greater than zero; zero and unavailable values remain counted separately.","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":"property_sales.class_4_sr1a_not_found_count","period":"2024","period_start":2024,"period_kind":"source_file_year","entity":"Point Pleasant Borough","category":"Class 4 property sales","source_family":"class4_sales","metric":"class_4_sr1a_not_found_count","value":0.0,"unit":"count","scenario":"actual","basis":"class4_point_pleasant_pdf_rows","source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/class4/2024Class4bycode.pdf","notes":"Class 4 report aggregates preserve all Point Pleasant Borough rows. Prices are positive-price distribution values when greater than zero; zero and unavailable values remain counted separately.","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":"property_sales.class_4_transaction_count","period":"2025","period_start":2025,"period_kind":"source_file_year","entity":"Point Pleasant Borough","category":"Class 4 property sales","source_family":"class4_sales","metric":"class_4_transaction_count","value":7.0,"unit":"count","scenario":"actual","basis":"class4_point_pleasant_pdf_rows","source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/class4/2025Class4bycode.pdf","notes":"Class 4 report aggregates preserve all Point Pleasant Borough rows. Prices are positive-price distribution values when greater than zero; zero and unavailable values remain counted separately.","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":"property_sales.class_4_positive_transaction_count","period":"2025","period_start":2025,"period_kind":"source_file_year","entity":"Point Pleasant Borough","category":"Class 4 property sales","source_family":"class4_sales","metric":"class_4_positive_transaction_count","value":7.0,"unit":"count","scenario":"actual","basis":"class4_point_pleasant_pdf_rows","source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/class4/2025Class4bycode.pdf","notes":"Class 4 report aggregates preserve all Point Pleasant Borough rows. Prices are positive-price distribution values when greater than zero; zero and unavailable values remain counted separately.","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":"property_sales.class_4_median_verified_sale_price","period":"2025","period_start":2025,"period_kind":"source_file_year","entity":"Point Pleasant Borough","category":"Class 4 property sales","source_family":"class4_sales","metric":"class_4_median_verified_sale_price","value":420000.0,"unit":"USD","scenario":"actual","basis":"class4_point_pleasant_pdf_rows","source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/class4/2025Class4bycode.pdf","notes":"Class 4 report aggregates preserve all Point Pleasant Borough rows. Prices are positive-price distribution values when greater than zero; zero and unavailable values remain counted separately.","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":"property_sales.class_4_sr1a_matched_price_count","period":"2025","period_start":2025,"period_kind":"source_file_year","entity":"Point Pleasant Borough","category":"Class 4 property sales","source_family":"class4_sales","metric":"class_4_sr1a_matched_price_count","value":7.0,"unit":"count","scenario":"actual","basis":"class4_point_pleasant_pdf_rows","source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/class4/2025Class4bycode.pdf","notes":"Class 4 report aggregates preserve all Point Pleasant Borough rows. Prices are positive-price distribution values when greater than zero; zero and unavailable values remain counted separately.","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":"property_sales.class_4_sr1a_price_difference_count","period":"2025","period_start":2025,"period_kind":"source_file_year","entity":"Point Pleasant Borough","category":"Class 4 property sales","source_family":"class4_sales","metric":"class_4_sr1a_price_difference_count","value":0.0,"unit":"count","scenario":"actual","basis":"class4_point_pleasant_pdf_rows","source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/class4/2025Class4bycode.pdf","notes":"Class 4 report aggregates preserve all Point Pleasant Borough rows. Prices are positive-price distribution values when greater than zero; zero and unavailable values remain counted separately.","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":"property_sales.class_4_sr1a_not_found_count","period":"2025","period_start":2025,"period_kind":"source_file_year","entity":"Point Pleasant Borough","category":"Class 4 property sales","source_family":"class4_sales","metric":"class_4_sr1a_not_found_count","value":0.0,"unit":"count","scenario":"actual","basis":"class4_point_pleasant_pdf_rows","source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/class4/2025Class4bycode.pdf","notes":"Class 4 report aggregates preserve all Point Pleasant Borough rows. Prices are positive-price distribution values when greater than zero; zero and unavailable values remain counted separately.","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":"property_sales.class_4_transaction_count","period":"2026","period_start":2026,"period_kind":"source_file_year","entity":"Point Pleasant Borough","category":"Class 4 property sales","source_family":"class4_sales","metric":"class_4_transaction_count","value":15.0,"unit":"count","scenario":"actual","basis":"class4_point_pleasant_pdf_rows","source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/class4/2026Class4bycode.pdf","notes":"Class 4 report aggregates preserve all Point Pleasant Borough rows. Prices are positive-price distribution values when greater than zero; zero and unavailable values remain counted separately.","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":"property_sales.class_4_positive_transaction_count","period":"2026","period_start":2026,"period_kind":"source_file_year","entity":"Point Pleasant Borough","category":"Class 4 property sales","source_family":"class4_sales","metric":"class_4_positive_transaction_count","value":15.0,"unit":"count","scenario":"actual","basis":"class4_point_pleasant_pdf_rows","source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/class4/2026Class4bycode.pdf","notes":"Class 4 report aggregates preserve all Point Pleasant Borough rows. Prices are positive-price distribution values when greater than zero; zero and unavailable values remain counted separately.","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":"property_sales.class_4_median_verified_sale_price","period":"2026","period_start":2026,"period_kind":"source_file_year","entity":"Point Pleasant Borough","category":"Class 4 property sales","source_family":"class4_sales","metric":"class_4_median_verified_sale_price","value":620000.0,"unit":"USD","scenario":"actual","basis":"class4_point_pleasant_pdf_rows","source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/class4/2026Class4bycode.pdf","notes":"Class 4 report aggregates preserve all Point Pleasant Borough rows. Prices are positive-price distribution values when greater than zero; zero and unavailable values remain counted separately.","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":"property_sales.class_4_sr1a_matched_price_count","period":"2026","period_start":2026,"period_kind":"source_file_year","entity":"Point Pleasant Borough","category":"Class 4 property sales","source_family":"class4_sales","metric":"class_4_sr1a_matched_price_count","value":15.0,"unit":"count","scenario":"actual","basis":"class4_point_pleasant_pdf_rows","source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/class4/2026Class4bycode.pdf","notes":"Class 4 report aggregates preserve all Point Pleasant Borough rows. Prices are positive-price distribution values when greater than zero; zero and unavailable values remain counted separately.","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":"property_sales.class_4_sr1a_price_difference_count","period":"2026","period_start":2026,"period_kind":"source_file_year","entity":"Point Pleasant Borough","category":"Class 4 property sales","source_family":"class4_sales","metric":"class_4_sr1a_price_difference_count","value":0.0,"unit":"count","scenario":"actual","basis":"class4_point_pleasant_pdf_rows","source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/class4/2026Class4bycode.pdf","notes":"Class 4 report aggregates preserve all Point Pleasant Borough rows. Prices are positive-price distribution values when greater than zero; zero and unavailable values remain counted separately.","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":"property_sales.class_4_sr1a_not_found_count","period":"2026","period_start":2026,"period_kind":"source_file_year","entity":"Point Pleasant Borough","category":"Class 4 property sales","source_family":"class4_sales","metric":"class_4_sr1a_not_found_count","value":0.0,"unit":"count","scenario":"actual","basis":"class4_point_pleasant_pdf_rows","source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/class4/2026Class4bycode.pdf","notes":"Class 4 report aggregates preserve all Point Pleasant Borough rows. Prices are positive-price distribution values when greater than zero; zero and unavailable values remain counted separately.","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":"utility_income.listed_financing_and_credit_income","period":"2006","period_start":2006,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_financing_and_credit_income","value":573622.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. 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Field listed_financing_and_credit_income; report year 2007, PDF page 29; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.listed_financing_and_credit_share","period":"2006","period_start":2006,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_financing_and_credit_share","value":0.09939111415834151,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_financing_and_credit_share; report year 2007, PDF page 29; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.listed_reserve_and_cancellation_credits","period":"2006","period_start":2006,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_reserve_and_cancellation_credits","value":273622.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_reserve_and_cancellation_credits; report year 2007, PDF page 29; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.consumer_accounts_receivable","period":"2006","period_start":2006,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility source-defined customer income line","source_family":"municipal_audit","metric":"consumer_accounts_receivable","value":4903625.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_source_defined_customer_label","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","notes":"Source label: Consumer Accounts Receivable. Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Report year 2007, PDF page 29.","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":"utility_income.listed_financing_and_credit_income","period":"2007","period_start":2007,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_financing_and_credit_income","value":664149.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008PointPleasantBoroAudit.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_financing_and_credit_income; report year 2008, PDF page 29; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.listed_financing_and_credit_share","period":"2007","period_start":2007,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_financing_and_credit_share","value":0.11164487278365724,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008PointPleasantBoroAudit.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_financing_and_credit_share; report year 2008, PDF page 29; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.listed_reserve_and_cancellation_credits","period":"2007","period_start":2007,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_reserve_and_cancellation_credits","value":55148.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008PointPleasantBoroAudit.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_reserve_and_cancellation_credits; report year 2008, PDF page 29; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.consumer_accounts_receivable","period":"2007","period_start":2007,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility source-defined customer income line","source_family":"municipal_audit","metric":"consumer_accounts_receivable","value":4994722.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_source_defined_customer_label","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008PointPleasantBoroAudit.pdf","notes":"Source label: Consumer Accounts Receivable. Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Report year 2008, PDF page 29.","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":"utility_income.listed_financing_and_credit_income","period":"2008","period_start":2008,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_financing_and_credit_income","value":995144.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_financing_and_credit_income; report year 2009, PDF page 29; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.listed_financing_and_credit_share","period":"2008","period_start":2008,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_financing_and_credit_share","value":0.1625589844457647,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_financing_and_credit_share; report year 2009, PDF page 29; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.listed_reserve_and_cancellation_credits","period":"2008","period_start":2008,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_reserve_and_cancellation_credits","value":395144.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_reserve_and_cancellation_credits; report year 2009, PDF page 29; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.consumer_accounts_receivable","period":"2008","period_start":2008,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility source-defined customer income line","source_family":"municipal_audit","metric":"consumer_accounts_receivable","value":4947697.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_source_defined_customer_label","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","notes":"Source label: Consumer Accounts Receivable. Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Report year 2009, PDF page 29.","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":"utility_income.listed_financing_and_credit_income","period":"2009","period_start":2009,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_financing_and_credit_income","value":989857.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_financing_and_credit_income; report year 2010, PDF page 34; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.listed_financing_and_credit_share","period":"2009","period_start":2009,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_financing_and_credit_share","value":0.16906771815789995,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_financing_and_credit_share; report year 2010, PDF page 34; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.listed_reserve_and_cancellation_credits","period":"2009","period_start":2009,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_reserve_and_cancellation_credits","value":194057.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_reserve_and_cancellation_credits; report year 2010, PDF page 34; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.water_sewer_rents","period":"2009","period_start":2009,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility source-defined customer income line","source_family":"municipal_audit","metric":"water_sewer_rents","value":4742152.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_source_defined_customer_label","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","notes":"Source label: Water/Sewer Rents. Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Report year 2010, PDF page 34.","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":"utility_income.listed_financing_and_credit_income","period":"2010","period_start":2010,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_financing_and_credit_income","value":725931.59,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_financing_and_credit_income; report year 2011, PDF page 36; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.listed_financing_and_credit_share","period":"2010","period_start":2010,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_financing_and_credit_share","value":0.1305479192412447,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_financing_and_credit_share; report year 2011, PDF page 36; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.listed_reserve_and_cancellation_credits","period":"2010","period_start":2010,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_reserve_and_cancellation_credits","value":503439.59,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_reserve_and_cancellation_credits; report year 2011, PDF page 36; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.water_sewer_rents","period":"2010","period_start":2010,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility source-defined customer income line","source_family":"municipal_audit","metric":"water_sewer_rents","value":4734389.09,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_source_defined_customer_label","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","notes":"Source label: Water/Sewer Rents. Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Report year 2011, PDF page 36.","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":"utility_income.listed_financing_and_credit_income","period":"2011","period_start":2011,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_financing_and_credit_income","value":383180.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Audit-Report.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_financing_and_credit_income; report year 2012, PDF page 16; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.listed_financing_and_credit_share","period":"2011","period_start":2011,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_financing_and_credit_share","value":0.05612559665853643,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Audit-Report.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_financing_and_credit_share; report year 2012, PDF page 16; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.listed_reserve_and_cancellation_credits","period":"2011","period_start":2011,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_reserve_and_cancellation_credits","value":11180.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Audit-Report.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_reserve_and_cancellation_credits; report year 2012, PDF page 16; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.consumer_accounts_receivable","period":"2011","period_start":2011,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility source-defined customer income line","source_family":"municipal_audit","metric":"consumer_accounts_receivable","value":6335040.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_source_defined_customer_label","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Audit-Report.pdf","notes":"Source label: Consumer Accounts Receivable. Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Report year 2012, PDF page 16.","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":"utility_income.listed_financing_and_credit_income","period":"2012","period_start":2012,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_financing_and_credit_income","value":183082.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_financing_and_credit_income; report year 2013, PDF page 30; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.listed_financing_and_credit_share","period":"2012","period_start":2012,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_financing_and_credit_share","value":0.028785907700570712,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_financing_and_credit_share; report year 2013, PDF page 30; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.listed_reserve_and_cancellation_credits","period":"2012","period_start":2012,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_reserve_and_cancellation_credits","value":15561.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_reserve_and_cancellation_credits; report year 2013, PDF page 30; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.consumer_accounts_receivable","period":"2012","period_start":2012,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility source-defined customer income line","source_family":"municipal_audit","metric":"consumer_accounts_receivable","value":6044742.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_source_defined_customer_label","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","notes":"Source label: Consumer Accounts Receivable. Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Report year 2013, PDF page 30.","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":"utility_income.listed_financing_and_credit_income","period":"2013","period_start":2013,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_financing_and_credit_income","value":626746.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/Audit-Report-20141.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_financing_and_credit_income; report year 2014, PDF page 33; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.listed_financing_and_credit_share","period":"2013","period_start":2013,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_financing_and_credit_share","value":0.09159345719682921,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/Audit-Report-20141.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_financing_and_credit_share; report year 2014, PDF page 33; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.listed_reserve_and_cancellation_credits","period":"2013","period_start":2013,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_reserve_and_cancellation_credits","value":275283.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/Audit-Report-20141.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_reserve_and_cancellation_credits; report year 2014, PDF page 33; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.consumer_accounts_receivable","period":"2013","period_start":2013,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility source-defined customer income line","source_family":"municipal_audit","metric":"consumer_accounts_receivable","value":6091268.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_source_defined_customer_label","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/Audit-Report-20141.pdf","notes":"Source label: Consumer Accounts Receivable. Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Report year 2014, PDF page 33.","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":"utility_income.listed_financing_and_credit_income","period":"2014","period_start":2014,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_financing_and_credit_income","value":555066.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2015-Audit-Report.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_financing_and_credit_income; report year 2015, PDF page 31; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.listed_financing_and_credit_share","period":"2014","period_start":2014,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_financing_and_credit_share","value":0.08031627247159348,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2015-Audit-Report.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_financing_and_credit_share; report year 2015, PDF page 31; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.listed_reserve_and_cancellation_credits","period":"2014","period_start":2014,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_reserve_and_cancellation_credits","value":254382.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2015-Audit-Report.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_reserve_and_cancellation_credits; report year 2015, PDF page 31; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.consumer_accounts_receivable","period":"2014","period_start":2014,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility source-defined customer income line","source_family":"municipal_audit","metric":"consumer_accounts_receivable","value":6240513.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_source_defined_customer_label","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2015-Audit-Report.pdf","notes":"Source label: Consumer Accounts Receivable. Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Report year 2015, PDF page 31.","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":"utility_income.listed_financing_and_credit_income","period":"2015","period_start":2015,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_financing_and_credit_income","value":874730.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_financing_and_credit_income; report year 2016, PDF page 35; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.listed_financing_and_credit_share","period":"2015","period_start":2015,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_financing_and_credit_share","value":0.1161064537683329,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_financing_and_credit_share; report year 2016, PDF page 35; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.listed_reserve_and_cancellation_credits","period":"2015","period_start":2015,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_reserve_and_cancellation_credits","value":142504.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_reserve_and_cancellation_credits; report year 2016, PDF page 35; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.consumer_accounts_receivable","period":"2015","period_start":2015,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility source-defined customer income line","source_family":"municipal_audit","metric":"consumer_accounts_receivable","value":6508361.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_source_defined_customer_label","source_url":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","notes":"Source label: Consumer Accounts Receivable. Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Report year 2016, PDF page 35.","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":"utility_income.listed_financing_and_credit_income","period":"2016","period_start":2016,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_financing_and_credit_income","value":488766.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2018/06/Issued-Financial-Statements.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_financing_and_credit_income; report year 2017, PDF page 31; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.listed_financing_and_credit_share","period":"2016","period_start":2016,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_financing_and_credit_share","value":0.06989950532076923,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2018/06/Issued-Financial-Statements.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_financing_and_credit_share; report year 2017, PDF page 31; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.listed_reserve_and_cancellation_credits","period":"2016","period_start":2016,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_reserve_and_cancellation_credits","value":299132.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2018/06/Issued-Financial-Statements.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_reserve_and_cancellation_credits; report year 2017, PDF page 31; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.consumer_accounts_receivable","period":"2016","period_start":2016,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility source-defined customer income line","source_family":"municipal_audit","metric":"consumer_accounts_receivable","value":6343206.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_source_defined_customer_label","source_url":"https://ptboro.com/wp-content/uploads/2018/06/Issued-Financial-Statements.pdf","notes":"Source label: Consumer Accounts Receivable. Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Report year 2017, PDF page 31.","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":"utility_income.listed_financing_and_credit_income","period":"2017","period_start":2017,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_financing_and_credit_income","value":664393.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2019/08/2018-Audit-Final.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_financing_and_credit_income; report year 2018, PDF page 31; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.listed_financing_and_credit_share","period":"2017","period_start":2017,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_financing_and_credit_share","value":0.0930045011909153,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2019/08/2018-Audit-Final.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_financing_and_credit_share; report year 2018, PDF page 31; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.listed_reserve_and_cancellation_credits","period":"2017","period_start":2017,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_reserve_and_cancellation_credits","value":164121.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2019/08/2018-Audit-Final.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_reserve_and_cancellation_credits; report year 2018, PDF page 31; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.consumer_accounts_receivable","period":"2017","period_start":2017,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility source-defined customer income line","source_family":"municipal_audit","metric":"consumer_accounts_receivable","value":6310885.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_source_defined_customer_label","source_url":"https://ptboro.com/wp-content/uploads/2019/08/2018-Audit-Final.pdf","notes":"Source label: Consumer Accounts Receivable. Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Report year 2018, PDF page 31.","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":"utility_income.listed_financing_and_credit_income","period":"2018","period_start":2018,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_financing_and_credit_income","value":634093.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_financing_and_credit_income; report year 2019, PDF page 31; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.listed_financing_and_credit_share","period":"2018","period_start":2018,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_financing_and_credit_share","value":0.08873385287733994,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_financing_and_credit_share; report year 2019, PDF page 31; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.listed_reserve_and_cancellation_credits","period":"2018","period_start":2018,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_reserve_and_cancellation_credits","value":255441.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_reserve_and_cancellation_credits; report year 2019, PDF page 31; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.consumer_accounts_receivable","period":"2018","period_start":2018,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility source-defined customer income line","source_family":"municipal_audit","metric":"consumer_accounts_receivable","value":6353388.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_source_defined_customer_label","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","notes":"Source label: Consumer Accounts Receivable. Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Report year 2019, PDF page 31.","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":"utility_income.listed_financing_and_credit_income","period":"2019","period_start":2019,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_financing_and_credit_income","value":808982.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2021/10/2020-AUDIT-REPORT.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_financing_and_credit_income; report year 2020, PDF page 31; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.listed_financing_and_credit_share","period":"2019","period_start":2019,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_financing_and_credit_share","value":0.10881174127677615,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2021/10/2020-AUDIT-REPORT.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_financing_and_credit_share; report year 2020, PDF page 31; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.listed_reserve_and_cancellation_credits","period":"2019","period_start":2019,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_reserve_and_cancellation_credits","value":237737.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2021/10/2020-AUDIT-REPORT.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_reserve_and_cancellation_credits; report year 2020, PDF page 31; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.consumer_accounts_receivable","period":"2019","period_start":2019,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility source-defined customer income line","source_family":"municipal_audit","metric":"consumer_accounts_receivable","value":6309726.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_source_defined_customer_label","source_url":"https://ptboro.com/wp-content/uploads/2021/10/2020-AUDIT-REPORT.pdf","notes":"Source label: Consumer Accounts Receivable. Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Report year 2020, PDF page 31.","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":"utility_income.listed_financing_and_credit_income","period":"2020","period_start":2020,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_financing_and_credit_income","value":921222.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_financing_and_credit_income; report year 2021, PDF page 33; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.listed_financing_and_credit_share","period":"2020","period_start":2020,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_financing_and_credit_share","value":0.11711057532056539,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_financing_and_credit_share; report year 2021, PDF page 33; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.listed_reserve_and_cancellation_credits","period":"2020","period_start":2020,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_reserve_and_cancellation_credits","value":349977.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_reserve_and_cancellation_credits; report year 2021, PDF page 33; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.consumer_accounts_receivable","period":"2020","period_start":2020,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility source-defined customer income line","source_family":"municipal_audit","metric":"consumer_accounts_receivable","value":6791625.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_source_defined_customer_label","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","notes":"Source label: Consumer Accounts Receivable. Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Report year 2021, PDF page 33.","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":"utility_income.listed_financing_and_credit_income","period":"2021","period_start":2021,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_financing_and_credit_income","value":1172124.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2024/02/2022-Issued-Financial-Statements.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_financing_and_credit_income; report year 2022, PDF page 33; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.listed_financing_and_credit_share","period":"2021","period_start":2021,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_financing_and_credit_share","value":0.14229879537145648,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2024/02/2022-Issued-Financial-Statements.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_financing_and_credit_share; report year 2022, PDF page 33; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.listed_reserve_and_cancellation_credits","period":"2021","period_start":2021,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_reserve_and_cancellation_credits","value":446124.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2024/02/2022-Issued-Financial-Statements.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_reserve_and_cancellation_credits; report year 2022, PDF page 33; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.consumer_accounts_receivable","period":"2021","period_start":2021,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility source-defined customer income line","source_family":"municipal_audit","metric":"consumer_accounts_receivable","value":6929796.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_source_defined_customer_label","source_url":"https://ptboro.com/wp-content/uploads/2024/02/2022-Issued-Financial-Statements.pdf","notes":"Source label: Consumer Accounts Receivable. Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Report year 2022, PDF page 33.","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":"utility_income.listed_financing_and_credit_income","period":"2022","period_start":2022,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_financing_and_credit_income","value":704990.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_financing_and_credit_income; report year 2023, PDF page 33; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.listed_financing_and_credit_share","period":"2022","period_start":2022,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_financing_and_credit_share","value":0.09139274274289197,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_financing_and_credit_share; report year 2023, PDF page 33; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.listed_reserve_and_cancellation_credits","period":"2022","period_start":2022,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_reserve_and_cancellation_credits","value":227031.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_reserve_and_cancellation_credits; report year 2023, PDF page 33; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.consumer_accounts_receivable","period":"2022","period_start":2022,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility source-defined customer income line","source_family":"municipal_audit","metric":"consumer_accounts_receivable","value":6888546.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_source_defined_customer_label","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","notes":"Source label: Consumer Accounts Receivable. Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Report year 2023, PDF page 33.","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":"utility_income.listed_financing_and_credit_income","period":"2023","period_start":2023,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_financing_and_credit_income","value":776991.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_financing_and_credit_income; report year 2023, PDF page 33; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.listed_financing_and_credit_share","period":"2023","period_start":2023,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_financing_and_credit_share","value":0.09752450566928944,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_financing_and_credit_share; report year 2023, PDF page 33; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.listed_reserve_and_cancellation_credits","period":"2023","period_start":2023,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_reserve_and_cancellation_credits","value":220698.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_reserve_and_cancellation_credits; report year 2023, PDF page 33; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.consumer_accounts_receivable","period":"2023","period_start":2023,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility source-defined customer income line","source_family":"municipal_audit","metric":"consumer_accounts_receivable","value":7008316.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_source_defined_customer_label","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","notes":"Source label: Consumer Accounts Receivable. Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Report year 2023, PDF page 33.","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":"utility_income.listed_financing_and_credit_income","period":"2024","period_start":2024,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_financing_and_credit_income","value":604524.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2026/05/2025-Audit-Synopsis.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_financing_and_credit_income; report year 2025, PDF page 3; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.listed_financing_and_credit_share","period":"2024","period_start":2024,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_financing_and_credit_share","value":0.07316238985231345,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2026/05/2025-Audit-Synopsis.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_financing_and_credit_share; report year 2025, PDF page 3; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.listed_reserve_and_cancellation_credits","period":"2024","period_start":2024,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_reserve_and_cancellation_credits","value":110833.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2026/05/2025-Audit-Synopsis.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_reserve_and_cancellation_credits; report year 2025, PDF page 3; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.collections_of_water_rents","period":"2024","period_start":2024,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility source-defined customer income line","source_family":"municipal_audit","metric":"collections_of_water_rents","value":7270590.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_source_defined_customer_label","source_url":"https://ptboro.com/wp-content/uploads/2026/05/2025-Audit-Synopsis.pdf","notes":"Source label: Collections of Water Rents. Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Report year 2025, PDF page 3.","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":"utility_income.listed_financing_and_credit_income","period":"2025","period_start":2025,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_financing_and_credit_income","value":796305.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2026/05/2025-Audit-Synopsis.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_financing_and_credit_income; report year 2025, PDF page 3; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.listed_financing_and_credit_share","period":"2025","period_start":2025,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_financing_and_credit_share","value":0.09035231052769707,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2026/05/2025-Audit-Synopsis.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_financing_and_credit_share; report year 2025, PDF page 3; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.listed_reserve_and_cancellation_credits","period":"2025","period_start":2025,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility listed financing and accounting credits","source_family":"municipal_audit","metric":"listed_reserve_and_cancellation_credits","value":143443.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_printed_income_cells","source_url":"https://ptboro.com/wp-content/uploads/2026/05/2025-Audit-Synopsis.pdf","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_reserve_and_cancellation_credits; report year 2025, PDF page 3; utility_income_annual.csv and utility_income_components.csv retain the full ledger.","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":"utility_income.collections_of_water_rents","period":"2025","period_start":2025,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Utility source-defined customer income line","source_family":"municipal_audit","metric":"collections_of_water_rents","value":7791573.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_source_defined_customer_label","source_url":"https://ptboro.com/wp-content/uploads/2026/05/2025-Audit-Synopsis.pdf","notes":"Source label: Collections of Water Rents. Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Report year 2025, PDF page 3.","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":"municipal_audit.current_fund_income_excluding_appropriated_balance","period":"2006","period_start":2006,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_income_excluding_appropriated_balance","value":51123133.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2007; PDF pages 17.","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":"municipal_audit.current_fund_result_excluding_appropriated_balance","period":"2006","period_start":2006,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_result_excluding_appropriated_balance","value":930930.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field result_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2007; PDF pages 17.","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":"municipal_audit.current_fund_net_statutory_adjustments","period":"2006","period_start":2006,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_net_statutory_adjustments","value":0.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field net_statutory_adjustments; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2007; PDF pages 17.","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":"municipal_audit.current_fund_fund_balance_change","period":"2006","period_start":2006,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_fund_balance_change","value":930930.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field fund_balance_change; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2007; PDF pages 17.","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":"municipal_audit.current_fund_income_excluding_balance_to_expenditures","period":"2006","period_start":2006,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_income_excluding_balance_to_expenditures","value":1.0185473030542214,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_balance_to_expenditures; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2007; PDF pages 17.","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":"municipal_audit.current_fund_appropriated_balance_share_of_income","period":"2006","period_start":2006,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_appropriated_balance_share_of_income","value":0.013507481301834838,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field appropriated_balance_share_of_income; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2007; PDF pages 17.","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":"municipal_audit.current_fund_income_excluding_appropriated_balance","period":"2007","period_start":2007,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_income_excluding_appropriated_balance","value":52927335.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008PointPleasantBoroAudit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2008; PDF pages 17.","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":"municipal_audit.current_fund_result_excluding_appropriated_balance","period":"2007","period_start":2007,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_result_excluding_appropriated_balance","value":-195412.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008PointPleasantBoroAudit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field result_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2008; PDF pages 17.","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":"municipal_audit.current_fund_net_statutory_adjustments","period":"2007","period_start":2007,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_net_statutory_adjustments","value":0.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008PointPleasantBoroAudit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field net_statutory_adjustments; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2008; PDF pages 17.","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":"municipal_audit.current_fund_fund_balance_change","period":"2007","period_start":2007,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_fund_balance_change","value":-195412.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008PointPleasantBoroAudit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field fund_balance_change; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2008; PDF pages 17.","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":"municipal_audit.current_fund_income_excluding_balance_to_expenditures","period":"2007","period_start":2007,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_income_excluding_balance_to_expenditures","value":0.9963215004675869,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008PointPleasantBoroAudit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_balance_to_expenditures; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2008; PDF pages 17.","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":"municipal_audit.current_fund_appropriated_balance_share_of_income","period":"2007","period_start":2007,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_appropriated_balance_share_of_income","value":0.02576971611068351,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008PointPleasantBoroAudit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field appropriated_balance_share_of_income; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2008; PDF pages 17.","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":"municipal_audit.current_fund_income_excluding_appropriated_balance","period":"2008","period_start":2008,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_income_excluding_appropriated_balance","value":55348810.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2009; PDF pages 17.","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":"municipal_audit.current_fund_result_excluding_appropriated_balance","period":"2008","period_start":2008,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_result_excluding_appropriated_balance","value":-572716.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field result_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2009; PDF pages 17.","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":"municipal_audit.current_fund_net_statutory_adjustments","period":"2008","period_start":2008,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_net_statutory_adjustments","value":468900.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field net_statutory_adjustments; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2009; PDF pages 17.","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":"municipal_audit.current_fund_fund_balance_change","period":"2008","period_start":2008,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_fund_balance_change","value":-103816.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field fund_balance_change; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2009; PDF pages 17.","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":"municipal_audit.current_fund_income_excluding_balance_to_expenditures","period":"2008","period_start":2008,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_income_excluding_balance_to_expenditures","value":0.989758577045984,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_balance_to_expenditures; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2009; PDF pages 17.","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":"municipal_audit.current_fund_appropriated_balance_share_of_income","period":"2008","period_start":2008,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_appropriated_balance_share_of_income","value":0.024670120836014005,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field appropriated_balance_share_of_income; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2009; PDF pages 17.","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":"municipal_audit.current_fund_income_excluding_appropriated_balance","period":"2009","period_start":2009,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_income_excluding_appropriated_balance","value":56032358.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2010; PDF pages 14;15.","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":"municipal_audit.current_fund_result_excluding_appropriated_balance","period":"2009","period_start":2009,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_result_excluding_appropriated_balance","value":364434.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field result_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2010; PDF pages 14;15.","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":"municipal_audit.current_fund_net_statutory_adjustments","period":"2009","period_start":2009,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_net_statutory_adjustments","value":0.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field net_statutory_adjustments; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2010; PDF pages 14;15.","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":"municipal_audit.current_fund_fund_balance_change","period":"2009","period_start":2009,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_fund_balance_change","value":364434.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field fund_balance_change; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2010; PDF pages 14;15.","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":"municipal_audit.current_fund_income_excluding_balance_to_expenditures","period":"2009","period_start":2009,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_income_excluding_balance_to_expenditures","value":1.0065465706966188,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_balance_to_expenditures; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2010; PDF pages 14;15.","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":"municipal_audit.current_fund_appropriated_balance_share_of_income","period":"2009","period_start":2009,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_appropriated_balance_share_of_income","value":0.01703801581886445,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field appropriated_balance_share_of_income; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2010; PDF pages 14;15.","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":"municipal_audit.current_fund_income_excluding_appropriated_balance","period":"2010","period_start":2010,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_income_excluding_appropriated_balance","value":57365635.31,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2011; PDF pages 16;17.","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":"municipal_audit.current_fund_result_excluding_appropriated_balance","period":"2010","period_start":2010,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_result_excluding_appropriated_balance","value":-1447350.79,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field result_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2011; PDF pages 16;17.","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":"municipal_audit.current_fund_net_statutory_adjustments","period":"2010","period_start":2010,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_net_statutory_adjustments","value":32541.79,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field net_statutory_adjustments; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2011; PDF pages 16;17.","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":"municipal_audit.current_fund_fund_balance_change","period":"2010","period_start":2010,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_fund_balance_change","value":-1414809.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field fund_balance_change; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2011; PDF pages 16;17.","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":"municipal_audit.current_fund_income_excluding_balance_to_expenditures","period":"2010","period_start":2010,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_income_excluding_balance_to_expenditures","value":0.975390625676801,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_balance_to_expenditures; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2011; PDF pages 16;17.","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":"municipal_audit.current_fund_appropriated_balance_share_of_income","period":"2010","period_start":2010,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_appropriated_balance_share_of_income","value":0.024069382540534933,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field appropriated_balance_share_of_income; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2011; PDF pages 16;17.","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":"municipal_audit.current_fund_income_excluding_appropriated_balance","period":"2011","period_start":2011,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_income_excluding_appropriated_balance","value":60556480.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2012; PDF pages 10.","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":"municipal_audit.current_fund_result_excluding_appropriated_balance","period":"2011","period_start":2011,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_result_excluding_appropriated_balance","value":427252.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field result_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2012; PDF pages 10.","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":"municipal_audit.current_fund_net_statutory_adjustments","period":"2011","period_start":2011,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_net_statutory_adjustments","value":498118.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field net_statutory_adjustments; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2012; PDF pages 10.","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":"municipal_audit.current_fund_fund_balance_change","period":"2011","period_start":2011,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_fund_balance_change","value":925370.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field fund_balance_change; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2012; PDF pages 10.","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":"municipal_audit.current_fund_income_excluding_balance_to_expenditures","period":"2011","period_start":2011,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_income_excluding_balance_to_expenditures","value":1.007105562705711,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_balance_to_expenditures; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2012; PDF pages 10.","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":"municipal_audit.current_fund_appropriated_balance_share_of_income","period":"2011","period_start":2011,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_appropriated_balance_share_of_income","value":0.0,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field appropriated_balance_share_of_income; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2012; PDF pages 10.","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":"municipal_audit.current_fund_income_excluding_appropriated_balance","period":"2012","period_start":2012,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_income_excluding_appropriated_balance","value":59964530.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2013; PDF pages 19.","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":"municipal_audit.current_fund_result_excluding_appropriated_balance","period":"2012","period_start":2012,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_result_excluding_appropriated_balance","value":-1607729.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field result_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2013; PDF pages 19.","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":"municipal_audit.current_fund_net_statutory_adjustments","period":"2012","period_start":2012,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_net_statutory_adjustments","value":1033750.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field net_statutory_adjustments; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2013; PDF pages 19.","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":"municipal_audit.current_fund_fund_balance_change","period":"2012","period_start":2012,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_fund_balance_change","value":-573979.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field fund_balance_change; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2013; PDF pages 19.","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":"municipal_audit.current_fund_income_excluding_balance_to_expenditures","period":"2012","period_start":2012,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_income_excluding_balance_to_expenditures","value":0.9738887442801148,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_balance_to_expenditures; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2013; PDF pages 19.","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":"municipal_audit.current_fund_appropriated_balance_share_of_income","period":"2012","period_start":2012,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_appropriated_balance_share_of_income","value":0.019955698675814364,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field appropriated_balance_share_of_income; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2013; PDF pages 19.","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":"municipal_audit.current_fund_income_excluding_appropriated_balance","period":"2013","period_start":2013,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_income_excluding_appropriated_balance","value":63005532.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/Audit-Report-20141.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2014; PDF pages 19.","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":"municipal_audit.current_fund_result_excluding_appropriated_balance","period":"2013","period_start":2013,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_result_excluding_appropriated_balance","value":946446.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/Audit-Report-20141.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field result_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2014; PDF pages 19.","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":"municipal_audit.current_fund_net_statutory_adjustments","period":"2013","period_start":2013,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_net_statutory_adjustments","value":0.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/Audit-Report-20141.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field net_statutory_adjustments; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2014; PDF pages 19.","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":"municipal_audit.current_fund_fund_balance_change","period":"2013","period_start":2013,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_fund_balance_change","value":946446.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/Audit-Report-20141.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field fund_balance_change; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2014; PDF pages 19.","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":"municipal_audit.current_fund_income_excluding_balance_to_expenditures","period":"2013","period_start":2013,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_income_excluding_balance_to_expenditures","value":1.0152507241244255,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/Audit-Report-20141.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_balance_to_expenditures; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2014; PDF pages 19.","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":"municipal_audit.current_fund_appropriated_balance_share_of_income","period":"2013","period_start":2013,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_appropriated_balance_share_of_income","value":0.0,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/Audit-Report-20141.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field appropriated_balance_share_of_income; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2014; PDF pages 19.","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":"municipal_audit.current_fund_income_excluding_appropriated_balance","period":"2014","period_start":2014,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_income_excluding_appropriated_balance","value":66323038.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2015-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2015; PDF pages 17.","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":"municipal_audit.current_fund_result_excluding_appropriated_balance","period":"2014","period_start":2014,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_result_excluding_appropriated_balance","value":1971472.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2015-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field result_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2015; PDF pages 17.","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":"municipal_audit.current_fund_net_statutory_adjustments","period":"2014","period_start":2014,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_net_statutory_adjustments","value":0.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2015-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field net_statutory_adjustments; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2015; PDF pages 17.","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":"municipal_audit.current_fund_fund_balance_change","period":"2014","period_start":2014,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_fund_balance_change","value":1971472.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2015-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field fund_balance_change; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2015; PDF pages 17.","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":"municipal_audit.current_fund_income_excluding_balance_to_expenditures","period":"2014","period_start":2014,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_income_excluding_balance_to_expenditures","value":1.030635959970267,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2015-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_balance_to_expenditures; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2015; PDF pages 17.","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":"municipal_audit.current_fund_appropriated_balance_share_of_income","period":"2014","period_start":2014,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_appropriated_balance_share_of_income","value":0.001505501750763041,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2015-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field appropriated_balance_share_of_income; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2015; PDF pages 17.","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":"municipal_audit.current_fund_income_excluding_appropriated_balance","period":"2015","period_start":2015,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_income_excluding_appropriated_balance","value":66046498.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2016; PDF pages 21.","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":"municipal_audit.current_fund_result_excluding_appropriated_balance","period":"2015","period_start":2015,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_result_excluding_appropriated_balance","value":114394.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field result_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2016; PDF pages 21.","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":"municipal_audit.current_fund_net_statutory_adjustments","period":"2015","period_start":2015,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_net_statutory_adjustments","value":40000.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field net_statutory_adjustments; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2016; PDF pages 21.","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":"municipal_audit.current_fund_fund_balance_change","period":"2015","period_start":2015,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_fund_balance_change","value":154394.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field fund_balance_change; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2016; PDF pages 21.","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":"municipal_audit.current_fund_income_excluding_balance_to_expenditures","period":"2015","period_start":2015,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_income_excluding_balance_to_expenditures","value":1.0017350272941388,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_balance_to_expenditures; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2016; PDF pages 21.","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":"municipal_audit.current_fund_appropriated_balance_share_of_income","period":"2015","period_start":2015,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_appropriated_balance_share_of_income","value":0.03223608631171082,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field appropriated_balance_share_of_income; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2016; PDF pages 21.","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":"municipal_audit.current_fund_income_excluding_appropriated_balance","period":"2016","period_start":2016,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_income_excluding_appropriated_balance","value":67195640.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2018/06/Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2017; PDF pages 19.","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":"municipal_audit.current_fund_result_excluding_appropriated_balance","period":"2016","period_start":2016,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_result_excluding_appropriated_balance","value":660544.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2018/06/Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field result_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2017; PDF pages 19.","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":"municipal_audit.current_fund_net_statutory_adjustments","period":"2016","period_start":2016,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_net_statutory_adjustments","value":0.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2018/06/Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field net_statutory_adjustments; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2017; PDF pages 19.","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":"municipal_audit.current_fund_fund_balance_change","period":"2016","period_start":2016,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_fund_balance_change","value":660544.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2018/06/Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field fund_balance_change; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2017; PDF pages 19.","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":"municipal_audit.current_fund_income_excluding_balance_to_expenditures","period":"2016","period_start":2016,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_income_excluding_balance_to_expenditures","value":1.0099277530162427,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2018/06/Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_balance_to_expenditures; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2017; PDF pages 19.","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":"municipal_audit.current_fund_appropriated_balance_share_of_income","period":"2016","period_start":2016,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_appropriated_balance_share_of_income","value":0.031702279855045645,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2018/06/Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field appropriated_balance_share_of_income; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2017; PDF pages 19.","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":"municipal_audit.current_fund_income_excluding_appropriated_balance","period":"2017","period_start":2017,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_income_excluding_appropriated_balance","value":67511748.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2019/08/2018-Audit-Final.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2018; PDF pages 19.","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":"municipal_audit.current_fund_result_excluding_appropriated_balance","period":"2017","period_start":2017,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_result_excluding_appropriated_balance","value":67963.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2019/08/2018-Audit-Final.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field result_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2018; PDF pages 19.","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":"municipal_audit.current_fund_net_statutory_adjustments","period":"2017","period_start":2017,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_net_statutory_adjustments","value":0.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2019/08/2018-Audit-Final.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field net_statutory_adjustments; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2018; PDF pages 19.","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":"municipal_audit.current_fund_fund_balance_change","period":"2017","period_start":2017,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_fund_balance_change","value":67963.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2019/08/2018-Audit-Final.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field fund_balance_change; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2018; PDF pages 19.","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":"municipal_audit.current_fund_income_excluding_balance_to_expenditures","period":"2017","period_start":2017,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_income_excluding_balance_to_expenditures","value":1.0010076984854868,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2019/08/2018-Audit-Final.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_balance_to_expenditures; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2018; PDF pages 19.","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":"municipal_audit.current_fund_appropriated_balance_share_of_income","period":"2017","period_start":2017,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_appropriated_balance_share_of_income","value":0.0357082928425098,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2019/08/2018-Audit-Final.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field appropriated_balance_share_of_income; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2018; PDF pages 19.","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":"municipal_audit.current_fund_income_excluding_appropriated_balance","period":"2018","period_start":2018,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_income_excluding_appropriated_balance","value":70695021.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2019; PDF pages 19.","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":"municipal_audit.current_fund_result_excluding_appropriated_balance","period":"2018","period_start":2018,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_result_excluding_appropriated_balance","value":921833.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field result_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2019; PDF pages 19.","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":"municipal_audit.current_fund_net_statutory_adjustments","period":"2018","period_start":2018,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_net_statutory_adjustments","value":0.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field net_statutory_adjustments; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2019; PDF pages 19.","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":"municipal_audit.current_fund_fund_balance_change","period":"2018","period_start":2018,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_fund_balance_change","value":921833.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field fund_balance_change; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2019; PDF pages 19.","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":"municipal_audit.current_fund_income_excluding_balance_to_expenditures","period":"2018","period_start":2018,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_income_excluding_balance_to_expenditures","value":1.0132118515209596,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_balance_to_expenditures; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2019; PDF pages 19.","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":"municipal_audit.current_fund_appropriated_balance_share_of_income","period":"2018","period_start":2018,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_appropriated_balance_share_of_income","value":0.03283397373946989,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field appropriated_balance_share_of_income; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2019; PDF pages 19.","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":"municipal_audit.current_fund_income_excluding_appropriated_balance","period":"2019","period_start":2019,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_income_excluding_appropriated_balance","value":72758057.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2021/10/2020-AUDIT-REPORT.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2020; PDF pages 19.","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":"municipal_audit.current_fund_result_excluding_appropriated_balance","period":"2019","period_start":2019,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_result_excluding_appropriated_balance","value":17060.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2021/10/2020-AUDIT-REPORT.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field result_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2020; PDF pages 19.","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":"municipal_audit.current_fund_net_statutory_adjustments","period":"2019","period_start":2019,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_net_statutory_adjustments","value":0.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2021/10/2020-AUDIT-REPORT.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field net_statutory_adjustments; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2020; PDF pages 19.","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":"municipal_audit.current_fund_fund_balance_change","period":"2019","period_start":2019,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_fund_balance_change","value":17060.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2021/10/2020-AUDIT-REPORT.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field fund_balance_change; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2020; PDF pages 19.","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":"municipal_audit.current_fund_income_excluding_balance_to_expenditures","period":"2019","period_start":2019,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_income_excluding_balance_to_expenditures","value":1.0002345307419969,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2021/10/2020-AUDIT-REPORT.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_balance_to_expenditures; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2020; PDF pages 19.","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":"municipal_audit.current_fund_appropriated_balance_share_of_income","period":"2019","period_start":2019,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_appropriated_balance_share_of_income","value":0.0351421334195098,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2021/10/2020-AUDIT-REPORT.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field appropriated_balance_share_of_income; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2020; PDF pages 19.","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":"municipal_audit.current_fund_income_excluding_appropriated_balance","period":"2020","period_start":2020,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_income_excluding_appropriated_balance","value":74599788.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2021; PDF pages 21.","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":"municipal_audit.current_fund_result_excluding_appropriated_balance","period":"2020","period_start":2020,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_result_excluding_appropriated_balance","value":37988.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field result_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2021; PDF pages 21.","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":"municipal_audit.current_fund_net_statutory_adjustments","period":"2020","period_start":2020,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_net_statutory_adjustments","value":26700.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field net_statutory_adjustments; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2021; PDF pages 21.","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":"municipal_audit.current_fund_fund_balance_change","period":"2020","period_start":2020,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_fund_balance_change","value":64688.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field fund_balance_change; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2021; PDF pages 21.","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":"municipal_audit.current_fund_income_excluding_balance_to_expenditures","period":"2020","period_start":2020,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_income_excluding_balance_to_expenditures","value":1.000509483408394,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_balance_to_expenditures; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2021; PDF pages 21.","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":"municipal_audit.current_fund_appropriated_balance_share_of_income","period":"2020","period_start":2020,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_appropriated_balance_share_of_income","value":0.037965645939298194,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field appropriated_balance_share_of_income; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2021; PDF pages 21.","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":"municipal_audit.current_fund_income_excluding_appropriated_balance","period":"2021","period_start":2021,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_income_excluding_appropriated_balance","value":74803842.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2024/02/2022-Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2022; PDF pages 21.","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":"municipal_audit.current_fund_result_excluding_appropriated_balance","period":"2021","period_start":2021,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_result_excluding_appropriated_balance","value":-528000.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2024/02/2022-Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field result_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2022; PDF pages 21.","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":"municipal_audit.current_fund_net_statutory_adjustments","period":"2021","period_start":2021,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_net_statutory_adjustments","value":75000.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2024/02/2022-Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field net_statutory_adjustments; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2022; PDF pages 21.","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":"municipal_audit.current_fund_fund_balance_change","period":"2021","period_start":2021,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_fund_balance_change","value":-453000.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2024/02/2022-Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field fund_balance_change; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2022; PDF pages 21.","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":"municipal_audit.current_fund_income_excluding_balance_to_expenditures","period":"2021","period_start":2021,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_income_excluding_balance_to_expenditures","value":0.9929910116893199,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2024/02/2022-Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_balance_to_expenditures; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2022; PDF pages 21.","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":"municipal_audit.current_fund_appropriated_balance_share_of_income","period":"2021","period_start":2021,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_appropriated_balance_share_of_income","value":0.03732119191738293,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2024/02/2022-Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field appropriated_balance_share_of_income; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2022; PDF pages 21.","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":"municipal_audit.current_fund_income_excluding_appropriated_balance","period":"2022","period_start":2022,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_income_excluding_appropriated_balance","value":77233703.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2023; PDF pages 21.","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":"municipal_audit.current_fund_result_excluding_appropriated_balance","period":"2022","period_start":2022,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_result_excluding_appropriated_balance","value":-184029.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field result_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2023; PDF pages 21.","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":"municipal_audit.current_fund_net_statutory_adjustments","period":"2022","period_start":2022,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_net_statutory_adjustments","value":0.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field net_statutory_adjustments; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2023; PDF pages 21.","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":"municipal_audit.current_fund_fund_balance_change","period":"2022","period_start":2022,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_fund_balance_change","value":-184029.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field fund_balance_change; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2023; PDF pages 21.","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":"municipal_audit.current_fund_income_excluding_balance_to_expenditures","period":"2022","period_start":2022,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_income_excluding_balance_to_expenditures","value":0.9976229089222092,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_balance_to_expenditures; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2023; PDF pages 21.","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":"municipal_audit.current_fund_appropriated_balance_share_of_income","period":"2022","period_start":2022,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_appropriated_balance_share_of_income","value":0.03462339736949426,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field appropriated_balance_share_of_income; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2023; PDF pages 21.","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":"municipal_audit.current_fund_income_excluding_appropriated_balance","period":"2023","period_start":2023,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_income_excluding_appropriated_balance","value":80266089.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2023; PDF pages 21.","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":"municipal_audit.current_fund_result_excluding_appropriated_balance","period":"2023","period_start":2023,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_result_excluding_appropriated_balance","value":-294113.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field result_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2023; PDF pages 21.","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":"municipal_audit.current_fund_net_statutory_adjustments","period":"2023","period_start":2023,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_net_statutory_adjustments","value":0.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field net_statutory_adjustments; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2023; PDF pages 21.","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":"municipal_audit.current_fund_fund_balance_change","period":"2023","period_start":2023,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_fund_balance_change","value":-294113.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field fund_balance_change; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2023; PDF pages 21.","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":"municipal_audit.current_fund_income_excluding_balance_to_expenditures","period":"2023","period_start":2023,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_income_excluding_balance_to_expenditures","value":0.9963491526498407,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_balance_to_expenditures; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2023; PDF pages 21.","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":"municipal_audit.current_fund_appropriated_balance_share_of_income","period":"2023","period_start":2023,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_appropriated_balance_share_of_income","value":0.03660757527876759,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field appropriated_balance_share_of_income; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2023; PDF pages 21.","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":"municipal_audit.current_fund_income_excluding_appropriated_balance","period":"2024","period_start":2024,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_income_excluding_appropriated_balance","value":87350685.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2026/05/2025-Audit-Synopsis.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2025; PDF pages 2.","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":"municipal_audit.current_fund_result_excluding_appropriated_balance","period":"2024","period_start":2024,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_result_excluding_appropriated_balance","value":156654.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2026/05/2025-Audit-Synopsis.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field result_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2025; PDF pages 2.","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":"municipal_audit.current_fund_net_statutory_adjustments","period":"2024","period_start":2024,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_net_statutory_adjustments","value":0.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2026/05/2025-Audit-Synopsis.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field net_statutory_adjustments; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2025; PDF pages 2.","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":"municipal_audit.current_fund_fund_balance_change","period":"2024","period_start":2024,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_fund_balance_change","value":156654.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2026/05/2025-Audit-Synopsis.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field fund_balance_change; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2025; PDF pages 2.","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":"municipal_audit.current_fund_income_excluding_balance_to_expenditures","period":"2024","period_start":2024,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_income_excluding_balance_to_expenditures","value":1.0017966138071996,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2026/05/2025-Audit-Synopsis.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_balance_to_expenditures; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2025; PDF pages 2.","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":"municipal_audit.current_fund_appropriated_balance_share_of_income","period":"2024","period_start":2024,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_appropriated_balance_share_of_income","value":0.02912059633646226,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2026/05/2025-Audit-Synopsis.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field appropriated_balance_share_of_income; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2025; PDF pages 2.","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":"municipal_audit.current_fund_income_excluding_appropriated_balance","period":"2025","period_start":2025,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_income_excluding_appropriated_balance","value":89183445.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2026/05/2025-Audit-Synopsis.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2025; PDF pages 2.","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":"municipal_audit.current_fund_result_excluding_appropriated_balance","period":"2025","period_start":2025,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_result_excluding_appropriated_balance","value":-494732.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2026/05/2025-Audit-Synopsis.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field result_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2025; PDF pages 2.","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":"municipal_audit.current_fund_net_statutory_adjustments","period":"2025","period_start":2025,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_net_statutory_adjustments","value":824145.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2026/05/2025-Audit-Synopsis.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field net_statutory_adjustments; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2025; PDF pages 2.","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":"municipal_audit.current_fund_fund_balance_change","period":"2025","period_start":2025,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_fund_balance_change","value":329413.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2026/05/2025-Audit-Synopsis.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field fund_balance_change; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2025; PDF pages 2.","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":"municipal_audit.current_fund_income_excluding_balance_to_expenditures","period":"2025","period_start":2025,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_income_excluding_balance_to_expenditures","value":0.9944832509251387,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2026/05/2025-Audit-Synopsis.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_balance_to_expenditures; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2025; PDF pages 2.","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":"municipal_audit.current_fund_appropriated_balance_share_of_income","period":"2025","period_start":2025,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"current_fund_appropriated_balance_share_of_income","value":0.03646344750065756,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2026/05/2025-Audit-Synopsis.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field appropriated_balance_share_of_income; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2025; PDF pages 2.","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":"municipal_audit.utility_operating_income_excluding_appropriated_balance","period":"2006","period_start":2006,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_income_excluding_appropriated_balance","value":5471361.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2007; PDF pages 29.","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":"municipal_audit.utility_operating_result_excluding_appropriated_balance","period":"2006","period_start":2006,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_result_excluding_appropriated_balance","value":567947.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field result_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2007; PDF pages 29.","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":"municipal_audit.utility_operating_net_statutory_adjustments","period":"2006","period_start":2006,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_net_statutory_adjustments","value":0.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field net_statutory_adjustments; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2007; PDF pages 29.","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":"municipal_audit.utility_operating_fund_balance_change","period":"2006","period_start":2006,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_fund_balance_change","value":567947.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field fund_balance_change; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2007; PDF pages 29.","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":"municipal_audit.utility_operating_income_excluding_balance_to_expenditures","period":"2006","period_start":2006,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_income_excluding_balance_to_expenditures","value":1.1158268504352273,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_balance_to_expenditures; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2007; PDF pages 29.","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":"municipal_audit.utility_operating_appropriated_balance_share_of_income","period":"2006","period_start":2006,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_appropriated_balance_share_of_income","value":0.051980806606968445,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field appropriated_balance_share_of_income; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2007; PDF pages 29.","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":"municipal_audit.utility_operating_income_excluding_appropriated_balance","period":"2007","period_start":2007,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_income_excluding_appropriated_balance","value":5348764.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008PointPleasantBoroAudit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2008; PDF pages 29.","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":"municipal_audit.utility_operating_result_excluding_appropriated_balance","period":"2007","period_start":2007,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_result_excluding_appropriated_balance","value":-257649.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008PointPleasantBoroAudit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field result_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2008; PDF pages 29.","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":"municipal_audit.utility_operating_net_statutory_adjustments","period":"2007","period_start":2007,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_net_statutory_adjustments","value":0.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008PointPleasantBoroAudit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field net_statutory_adjustments; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2008; PDF pages 29.","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":"municipal_audit.utility_operating_fund_balance_change","period":"2007","period_start":2007,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_fund_balance_change","value":-257649.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008PointPleasantBoroAudit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field fund_balance_change; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2008; PDF pages 29.","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":"municipal_audit.utility_operating_income_excluding_balance_to_expenditures","period":"2007","period_start":2007,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_income_excluding_balance_to_expenditures","value":0.9540438779661791,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008PointPleasantBoroAudit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_balance_to_expenditures; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2008; PDF pages 29.","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":"municipal_audit.utility_operating_appropriated_balance_share_of_income","period":"2007","period_start":2007,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_appropriated_balance_share_of_income","value":0.10086128816002786,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008PointPleasantBoroAudit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field appropriated_balance_share_of_income; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2008; PDF pages 29.","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":"municipal_audit.utility_operating_income_excluding_appropriated_balance","period":"2008","period_start":2008,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_income_excluding_appropriated_balance","value":5521741.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2009; PDF pages 29.","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":"municipal_audit.utility_operating_result_excluding_appropriated_balance","period":"2008","period_start":2008,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_result_excluding_appropriated_balance","value":-56288.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field result_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2009; PDF pages 29.","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":"municipal_audit.utility_operating_net_statutory_adjustments","period":"2008","period_start":2008,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_net_statutory_adjustments","value":0.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field net_statutory_adjustments; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2009; PDF pages 29.","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":"municipal_audit.utility_operating_fund_balance_change","period":"2008","period_start":2008,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_fund_balance_change","value":-56288.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field fund_balance_change; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2009; PDF pages 29.","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":"municipal_audit.utility_operating_income_excluding_balance_to_expenditures","period":"2008","period_start":2008,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_income_excluding_balance_to_expenditures","value":0.9899089803943293,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_balance_to_expenditures; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2009; PDF pages 29.","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":"municipal_audit.utility_operating_appropriated_balance_share_of_income","period":"2008","period_start":2008,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_appropriated_balance_share_of_income","value":0.09801133370392508,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field appropriated_balance_share_of_income; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2009; PDF pages 29.","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":"municipal_audit.utility_operating_income_excluding_appropriated_balance","period":"2009","period_start":2009,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_income_excluding_appropriated_balance","value":5258996.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2010; PDF pages 34.","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":"municipal_audit.utility_operating_result_excluding_appropriated_balance","period":"2009","period_start":2009,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_result_excluding_appropriated_balance","value":-613710.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field result_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2010; PDF pages 34.","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":"municipal_audit.utility_operating_net_statutory_adjustments","period":"2009","period_start":2009,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_net_statutory_adjustments","value":17910.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field net_statutory_adjustments; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2010; PDF pages 34.","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":"municipal_audit.utility_operating_fund_balance_change","period":"2009","period_start":2009,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_fund_balance_change","value":-595800.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field fund_balance_change; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2010; PDF pages 34.","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":"municipal_audit.utility_operating_income_excluding_balance_to_expenditures","period":"2009","period_start":2009,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_income_excluding_balance_to_expenditures","value":0.8954979186766714,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_balance_to_expenditures; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2010; PDF pages 34.","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":"municipal_audit.utility_operating_appropriated_balance_share_of_income","period":"2009","period_start":2009,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_appropriated_balance_share_of_income","value":0.1017627258063304,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field appropriated_balance_share_of_income; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2010; PDF pages 34.","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":"municipal_audit.utility_operating_income_excluding_appropriated_balance","period":"2010","period_start":2010,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_income_excluding_appropriated_balance","value":5483160.32,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2011; PDF pages 36.","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":"municipal_audit.utility_operating_result_excluding_appropriated_balance","period":"2010","period_start":2010,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_result_excluding_appropriated_balance","value":-331639.29,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field result_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2011; PDF pages 36.","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":"municipal_audit.utility_operating_net_statutory_adjustments","period":"2010","period_start":2010,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_net_statutory_adjustments","value":610101.06,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field net_statutory_adjustments; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2011; PDF pages 36.","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":"municipal_audit.utility_operating_fund_balance_change","period":"2010","period_start":2010,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_fund_balance_change","value":278461.77,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field fund_balance_change; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2011; PDF pages 36.","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":"municipal_audit.utility_operating_income_excluding_balance_to_expenditures","period":"2010","period_start":2010,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_income_excluding_balance_to_expenditures","value":0.9429663423947295,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_balance_to_expenditures; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2011; PDF pages 36.","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":"municipal_audit.utility_operating_appropriated_balance_share_of_income","period":"2010","period_start":2010,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_appropriated_balance_share_of_income","value":0.01393577507467685,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field appropriated_balance_share_of_income; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2011; PDF pages 36.","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":"municipal_audit.utility_operating_income_excluding_appropriated_balance","period":"2011","period_start":2011,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_income_excluding_appropriated_balance","value":6482188.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2012; PDF pages 16.","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":"municipal_audit.utility_operating_result_excluding_appropriated_balance","period":"2011","period_start":2011,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_result_excluding_appropriated_balance","value":-106035.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field result_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2012; PDF pages 16.","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":"municipal_audit.utility_operating_net_statutory_adjustments","period":"2011","period_start":2011,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_net_statutory_adjustments","value":112866.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field net_statutory_adjustments; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2012; PDF pages 16.","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":"municipal_audit.utility_operating_fund_balance_change","period":"2011","period_start":2011,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_fund_balance_change","value":6831.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field fund_balance_change; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2012; PDF pages 16.","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":"municipal_audit.utility_operating_income_excluding_balance_to_expenditures","period":"2011","period_start":2011,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_income_excluding_balance_to_expenditures","value":0.9839053717519883,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_balance_to_expenditures; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2012; PDF pages 16.","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":"municipal_audit.utility_operating_appropriated_balance_share_of_income","period":"2011","period_start":2011,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_appropriated_balance_share_of_income","value":0.050533250292799904,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field appropriated_balance_share_of_income; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2012; PDF pages 16.","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":"municipal_audit.utility_operating_income_excluding_appropriated_balance","period":"2012","period_start":2012,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_income_excluding_appropriated_balance","value":6192606.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2013; PDF pages 30.","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":"municipal_audit.utility_operating_result_excluding_appropriated_balance","period":"2012","period_start":2012,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_result_excluding_appropriated_balance","value":-413910.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field result_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2013; PDF pages 30.","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":"municipal_audit.utility_operating_net_statutory_adjustments","period":"2012","period_start":2012,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_net_statutory_adjustments","value":246390.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field net_statutory_adjustments; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2013; PDF pages 30.","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":"municipal_audit.utility_operating_fund_balance_change","period":"2012","period_start":2012,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_fund_balance_change","value":-167520.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field fund_balance_change; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2013; PDF pages 30.","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":"municipal_audit.utility_operating_income_excluding_balance_to_expenditures","period":"2012","period_start":2012,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_income_excluding_balance_to_expenditures","value":0.9373482180320156,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_balance_to_expenditures; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2013; PDF pages 30.","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":"municipal_audit.utility_operating_appropriated_balance_share_of_income","period":"2012","period_start":2012,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_appropriated_balance_share_of_income","value":0.02633910082913452,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field appropriated_balance_share_of_income; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2013; PDF pages 30.","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":"municipal_audit.utility_operating_income_excluding_appropriated_balance","period":"2013","period_start":2013,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_income_excluding_appropriated_balance","value":6842694.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/Audit-Report-20141.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2014; PDF pages 33.","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":"municipal_audit.utility_operating_result_excluding_appropriated_balance","period":"2013","period_start":2013,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_result_excluding_appropriated_balance","value":334889.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/Audit-Report-20141.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field result_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2014; PDF pages 33.","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":"municipal_audit.utility_operating_net_statutory_adjustments","period":"2013","period_start":2013,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_net_statutory_adjustments","value":0.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/Audit-Report-20141.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field net_statutory_adjustments; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2014; PDF pages 33.","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":"municipal_audit.utility_operating_fund_balance_change","period":"2013","period_start":2013,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_fund_balance_change","value":334889.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/Audit-Report-20141.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field fund_balance_change; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2014; PDF pages 33.","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":"municipal_audit.utility_operating_income_excluding_balance_to_expenditures","period":"2013","period_start":2013,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_income_excluding_balance_to_expenditures","value":1.0514595935188593,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/Audit-Report-20141.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_balance_to_expenditures; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2014; PDF pages 33.","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":"municipal_audit.utility_operating_appropriated_balance_share_of_income","period":"2013","period_start":2013,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_appropriated_balance_share_of_income","value":0.0,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/Audit-Report-20141.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field appropriated_balance_share_of_income; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2014; PDF pages 33.","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":"municipal_audit.utility_operating_income_excluding_appropriated_balance","period":"2014","period_start":2014,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_income_excluding_appropriated_balance","value":6911003.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2015-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2015; PDF pages 31.","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":"municipal_audit.utility_operating_result_excluding_appropriated_balance","period":"2014","period_start":2014,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_result_excluding_appropriated_balance","value":317819.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2015-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field result_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2015; PDF pages 31.","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":"municipal_audit.utility_operating_net_statutory_adjustments","period":"2014","period_start":2014,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_net_statutory_adjustments","value":122500.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2015-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field net_statutory_adjustments; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2015; PDF pages 31.","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":"municipal_audit.utility_operating_fund_balance_change","period":"2014","period_start":2014,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_fund_balance_change","value":440319.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2015-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field fund_balance_change; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2015; PDF pages 31.","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":"municipal_audit.utility_operating_income_excluding_balance_to_expenditures","period":"2014","period_start":2014,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_income_excluding_balance_to_expenditures","value":1.0482041757063052,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2015-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_balance_to_expenditures; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2015; PDF pages 31.","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":"municipal_audit.utility_operating_appropriated_balance_share_of_income","period":"2014","period_start":2014,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_appropriated_balance_share_of_income","value":0.0,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2015-Audit-Report.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field appropriated_balance_share_of_income; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2015; PDF pages 31.","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":"municipal_audit.utility_operating_income_excluding_appropriated_balance","period":"2015","period_start":2015,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_income_excluding_appropriated_balance","value":6801636.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2016; PDF pages 35.","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":"municipal_audit.utility_operating_result_excluding_appropriated_balance","period":"2015","period_start":2015,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_result_excluding_appropriated_balance","value":-274689.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field result_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2016; PDF pages 35.","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":"municipal_audit.utility_operating_net_statutory_adjustments","period":"2015","period_start":2015,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_net_statutory_adjustments","value":0.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field net_statutory_adjustments; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2016; PDF pages 35.","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":"municipal_audit.utility_operating_fund_balance_change","period":"2015","period_start":2015,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_fund_balance_change","value":-274689.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field fund_balance_change; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2016; PDF pages 35.","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":"municipal_audit.utility_operating_income_excluding_balance_to_expenditures","period":"2015","period_start":2015,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_income_excluding_balance_to_expenditures","value":0.9611819694544838,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_balance_to_expenditures; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2016; PDF pages 35.","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":"municipal_audit.utility_operating_appropriated_balance_share_of_income","period":"2015","period_start":2015,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_appropriated_balance_share_of_income","value":0.09719132099844674,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field appropriated_balance_share_of_income; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2016; PDF pages 35.","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":"municipal_audit.utility_operating_income_excluding_appropriated_balance","period":"2016","period_start":2016,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_income_excluding_appropriated_balance","value":6802776.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2018/06/Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2017; PDF pages 31.","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":"municipal_audit.utility_operating_result_excluding_appropriated_balance","period":"2016","period_start":2016,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_result_excluding_appropriated_balance","value":231376.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2018/06/Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field result_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2017; PDF pages 31.","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":"municipal_audit.utility_operating_net_statutory_adjustments","period":"2016","period_start":2016,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_net_statutory_adjustments","value":0.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2018/06/Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field net_statutory_adjustments; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2017; PDF pages 31.","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":"municipal_audit.utility_operating_fund_balance_change","period":"2016","period_start":2016,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_fund_balance_change","value":231376.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2018/06/Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field fund_balance_change; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2017; PDF pages 31.","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":"municipal_audit.utility_operating_income_excluding_balance_to_expenditures","period":"2016","period_start":2016,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_income_excluding_balance_to_expenditures","value":1.0352095443893234,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2018/06/Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_balance_to_expenditures; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2017; PDF pages 31.","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":"municipal_audit.utility_operating_appropriated_balance_share_of_income","period":"2016","period_start":2016,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_appropriated_balance_share_of_income","value":0.027119977232456335,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2018/06/Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field appropriated_balance_share_of_income; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2017; PDF pages 31.","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":"municipal_audit.utility_operating_income_excluding_appropriated_balance","period":"2017","period_start":2017,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_income_excluding_appropriated_balance","value":6643393.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2019/08/2018-Audit-Final.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2018; PDF pages 31.","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":"municipal_audit.utility_operating_result_excluding_appropriated_balance","period":"2017","period_start":2017,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_result_excluding_appropriated_balance","value":-133745.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2019/08/2018-Audit-Final.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field result_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2018; PDF pages 31.","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":"municipal_audit.utility_operating_net_statutory_adjustments","period":"2017","period_start":2017,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_net_statutory_adjustments","value":0.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2019/08/2018-Audit-Final.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field net_statutory_adjustments; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2018; PDF pages 31.","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":"municipal_audit.utility_operating_fund_balance_change","period":"2017","period_start":2017,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_fund_balance_change","value":-133745.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2019/08/2018-Audit-Final.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field fund_balance_change; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2018; PDF pages 31.","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":"municipal_audit.utility_operating_income_excluding_balance_to_expenditures","period":"2017","period_start":2017,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_income_excluding_balance_to_expenditures","value":0.9802652683182783,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2019/08/2018-Audit-Final.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_balance_to_expenditures; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2018; PDF pages 31.","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":"municipal_audit.utility_operating_appropriated_balance_share_of_income","period":"2017","period_start":2017,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_appropriated_balance_share_of_income","value":0.0700301595889505,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2019/08/2018-Audit-Final.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field appropriated_balance_share_of_income; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2018; PDF pages 31.","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":"municipal_audit.utility_operating_income_excluding_appropriated_balance","period":"2018","period_start":2018,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_income_excluding_appropriated_balance","value":6767358.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2019; PDF pages 31.","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":"municipal_audit.utility_operating_result_excluding_appropriated_balance","period":"2018","period_start":2018,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_result_excluding_appropriated_balance","value":16449.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field result_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2019; PDF pages 31.","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":"municipal_audit.utility_operating_net_statutory_adjustments","period":"2018","period_start":2018,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_net_statutory_adjustments","value":145000.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field net_statutory_adjustments; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2019; PDF pages 31.","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":"municipal_audit.utility_operating_fund_balance_change","period":"2018","period_start":2018,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_fund_balance_change","value":161449.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field fund_balance_change; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2019; PDF pages 31.","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":"municipal_audit.utility_operating_income_excluding_balance_to_expenditures","period":"2018","period_start":2018,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_income_excluding_balance_to_expenditures","value":1.0024365607653725,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_balance_to_expenditures; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2019; PDF pages 31.","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":"municipal_audit.utility_operating_appropriated_balance_share_of_income","period":"2018","period_start":2018,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_appropriated_balance_share_of_income","value":0.05298789114484866,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field appropriated_balance_share_of_income; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2019; PDF pages 31.","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":"municipal_audit.utility_operating_income_excluding_appropriated_balance","period":"2019","period_start":2019,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_income_excluding_appropriated_balance","value":6863449.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2021/10/2020-AUDIT-REPORT.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2020; PDF pages 31.","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":"municipal_audit.utility_operating_result_excluding_appropriated_balance","period":"2019","period_start":2019,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_result_excluding_appropriated_balance","value":-275079.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2021/10/2020-AUDIT-REPORT.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field result_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2020; PDF pages 31.","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":"municipal_audit.utility_operating_net_statutory_adjustments","period":"2019","period_start":2019,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_net_statutory_adjustments","value":67750.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2021/10/2020-AUDIT-REPORT.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field net_statutory_adjustments; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2020; PDF pages 31.","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":"municipal_audit.utility_operating_fund_balance_change","period":"2019","period_start":2019,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_fund_balance_change","value":-207329.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2021/10/2020-AUDIT-REPORT.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field fund_balance_change; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2020; PDF pages 31.","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":"municipal_audit.utility_operating_income_excluding_balance_to_expenditures","period":"2019","period_start":2019,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_income_excluding_balance_to_expenditures","value":0.9614655850617942,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2021/10/2020-AUDIT-REPORT.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_balance_to_expenditures; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2020; PDF pages 31.","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":"municipal_audit.utility_operating_appropriated_balance_share_of_income","period":"2019","period_start":2019,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_appropriated_balance_share_of_income","value":0.07683503853689204,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2021/10/2020-AUDIT-REPORT.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field appropriated_balance_share_of_income; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2020; PDF pages 31.","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":"municipal_audit.utility_operating_income_excluding_appropriated_balance","period":"2020","period_start":2020,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_income_excluding_appropriated_balance","value":7295013.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2021; PDF pages 33.","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":"municipal_audit.utility_operating_result_excluding_appropriated_balance","period":"2020","period_start":2020,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_result_excluding_appropriated_balance","value":-57367.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field result_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2021; PDF pages 33.","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":"municipal_audit.utility_operating_net_statutory_adjustments","period":"2020","period_start":2020,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_net_statutory_adjustments","value":0.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field net_statutory_adjustments; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2021; PDF pages 33.","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":"municipal_audit.utility_operating_fund_balance_change","period":"2020","period_start":2020,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_fund_balance_change","value":-57367.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field fund_balance_change; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2021; PDF pages 33.","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":"municipal_audit.utility_operating_income_excluding_balance_to_expenditures","period":"2020","period_start":2020,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_income_excluding_balance_to_expenditures","value":0.9921974925126286,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_balance_to_expenditures; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2021; PDF pages 33.","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":"municipal_audit.utility_operating_appropriated_balance_share_of_income","period":"2020","period_start":2020,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_appropriated_balance_share_of_income","value":0.07261966236042601,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field appropriated_balance_share_of_income; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2021; PDF pages 33.","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":"municipal_audit.utility_operating_income_excluding_appropriated_balance","period":"2021","period_start":2021,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_income_excluding_appropriated_balance","value":7766062.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2024/02/2022-Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2022; PDF pages 33.","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":"municipal_audit.utility_operating_result_excluding_appropriated_balance","period":"2021","period_start":2021,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_result_excluding_appropriated_balance","value":269334.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2024/02/2022-Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field result_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2022; PDF pages 33.","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":"municipal_audit.utility_operating_net_statutory_adjustments","period":"2021","period_start":2021,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_net_statutory_adjustments","value":0.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2024/02/2022-Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field net_statutory_adjustments; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2022; PDF pages 33.","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":"municipal_audit.utility_operating_fund_balance_change","period":"2021","period_start":2021,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_fund_balance_change","value":269334.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2024/02/2022-Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field fund_balance_change; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2022; PDF pages 33.","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":"municipal_audit.utility_operating_income_excluding_balance_to_expenditures","period":"2021","period_start":2021,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_income_excluding_balance_to_expenditures","value":1.0359268736974316,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2024/02/2022-Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_balance_to_expenditures; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2022; PDF pages 33.","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":"municipal_audit.utility_operating_appropriated_balance_share_of_income","period":"2021","period_start":2021,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_appropriated_balance_share_of_income","value":0.05718058210560999,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2024/02/2022-Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field appropriated_balance_share_of_income; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2022; PDF pages 33.","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":"municipal_audit.utility_operating_income_excluding_appropriated_balance","period":"2022","period_start":2022,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_income_excluding_appropriated_balance","value":7235892.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2023; PDF pages 33.","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":"municipal_audit.utility_operating_result_excluding_appropriated_balance","period":"2022","period_start":2022,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_result_excluding_appropriated_balance","value":-275338.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field result_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2023; PDF pages 33.","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":"municipal_audit.utility_operating_net_statutory_adjustments","period":"2022","period_start":2022,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_net_statutory_adjustments","value":108000.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field net_statutory_adjustments; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2023; PDF pages 33.","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":"municipal_audit.utility_operating_fund_balance_change","period":"2022","period_start":2022,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_fund_balance_change","value":-167338.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field fund_balance_change; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2023; PDF pages 33.","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":"municipal_audit.utility_operating_income_excluding_balance_to_expenditures","period":"2022","period_start":2022,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_income_excluding_balance_to_expenditures","value":0.9633431541838021,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_balance_to_expenditures; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2023; PDF pages 33.","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":"municipal_audit.utility_operating_appropriated_balance_share_of_income","period":"2022","period_start":2022,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_appropriated_balance_share_of_income","value":0.061961139773117214,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field appropriated_balance_share_of_income; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2023; PDF pages 33.","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":"municipal_audit.utility_operating_income_excluding_appropriated_balance","period":"2023","period_start":2023,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_income_excluding_appropriated_balance","value":7410843.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2023; PDF pages 33.","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":"municipal_audit.utility_operating_result_excluding_appropriated_balance","period":"2023","period_start":2023,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_result_excluding_appropriated_balance","value":-7975.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field result_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2023; PDF pages 33.","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":"municipal_audit.utility_operating_net_statutory_adjustments","period":"2023","period_start":2023,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_net_statutory_adjustments","value":17350.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field net_statutory_adjustments; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2023; PDF pages 33.","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":"municipal_audit.utility_operating_fund_balance_change","period":"2023","period_start":2023,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_fund_balance_change","value":9375.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field fund_balance_change; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2023; PDF pages 33.","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":"municipal_audit.utility_operating_income_excluding_balance_to_expenditures","period":"2023","period_start":2023,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_income_excluding_balance_to_expenditures","value":0.9989250309146281,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_balance_to_expenditures; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2023; PDF pages 33.","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":"municipal_audit.utility_operating_appropriated_balance_share_of_income","period":"2023","period_start":2023,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_appropriated_balance_share_of_income","value":0.06982345977274644,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field appropriated_balance_share_of_income; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2023; PDF pages 33.","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":"municipal_audit.utility_operating_income_excluding_appropriated_balance","period":"2024","period_start":2024,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_income_excluding_appropriated_balance","value":7769079.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2026/05/2025-Audit-Synopsis.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2025; PDF pages 3.","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":"municipal_audit.utility_operating_result_excluding_appropriated_balance","period":"2024","period_start":2024,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_result_excluding_appropriated_balance","value":214388.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2026/05/2025-Audit-Synopsis.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field result_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2025; PDF pages 3.","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":"municipal_audit.utility_operating_net_statutory_adjustments","period":"2024","period_start":2024,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_net_statutory_adjustments","value":0.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2026/05/2025-Audit-Synopsis.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field net_statutory_adjustments; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2025; PDF pages 3.","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":"municipal_audit.utility_operating_fund_balance_change","period":"2024","period_start":2024,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_fund_balance_change","value":214388.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2026/05/2025-Audit-Synopsis.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field fund_balance_change; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2025; PDF pages 3.","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":"municipal_audit.utility_operating_income_excluding_balance_to_expenditures","period":"2024","period_start":2024,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_income_excluding_balance_to_expenditures","value":1.0283781295621488,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2026/05/2025-Audit-Synopsis.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_balance_to_expenditures; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2025; PDF pages 3.","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":"municipal_audit.utility_operating_appropriated_balance_share_of_income","period":"2024","period_start":2024,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_appropriated_balance_share_of_income","value":0.05974884935681376,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2026/05/2025-Audit-Synopsis.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field appropriated_balance_share_of_income; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2025; PDF pages 3.","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":"municipal_audit.utility_operating_income_excluding_appropriated_balance","period":"2025","period_start":2025,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_income_excluding_appropriated_balance","value":8181234.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2026/05/2025-Audit-Synopsis.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2025; PDF pages 3.","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":"municipal_audit.utility_operating_result_excluding_appropriated_balance","period":"2025","period_start":2025,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_result_excluding_appropriated_balance","value":-198812.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2026/05/2025-Audit-Synopsis.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field result_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2025; PDF pages 3.","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":"municipal_audit.utility_operating_net_statutory_adjustments","period":"2025","period_start":2025,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_net_statutory_adjustments","value":360000.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2026/05/2025-Audit-Synopsis.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field net_statutory_adjustments; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2025; PDF pages 3.","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":"municipal_audit.utility_operating_fund_balance_change","period":"2025","period_start":2025,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_fund_balance_change","value":161188.0,"unit":"USD","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2026/05/2025-Audit-Synopsis.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field fund_balance_change; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2025; PDF pages 3.","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":"municipal_audit.utility_operating_income_excluding_balance_to_expenditures","period":"2025","period_start":2025,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_income_excluding_balance_to_expenditures","value":0.9762755478907872,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2026/05/2025-Audit-Synopsis.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_balance_to_expenditures; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2025; PDF pages 3.","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":"municipal_audit.utility_operating_appropriated_balance_share_of_income","period":"2025","period_start":2025,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Operating-fund income excluding appropriated balance","source_family":"municipal_audit","metric":"utility_operating_appropriated_balance_share_of_income","value":0.0717207667065343,"unit":"fraction","scenario":"derived","basis":"derived_NJ_regulatory_basis_same_operating_fund","source_url":"https://ptboro.com/wp-content/uploads/2026/05/2025-Audit-Synopsis.pdf","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field appropriated_balance_share_of_income; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2025; PDF pages 3.","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":"municipal_audit.current_fund_opening_balance","period":"2006","period_start":2006,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_opening_balance","value":744774.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2007; PDF pages 17. ","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":"municipal_audit.current_fund_closing_balance","period":"2006","period_start":2006,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_closing_balance","value":1675704.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2007; PDF pages 17. ","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":"municipal_audit.current_fund_utilized_balance","period":"2006","period_start":2006,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_utilized_balance","value":700000.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2007; PDF pages 17. ","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":"municipal_audit.current_fund_revenue_total","period":"2006","period_start":2006,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_revenue_total","value":51823133.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2007; PDF pages 17. ","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":"municipal_audit.current_fund_expenditure_total","period":"2006","period_start":2006,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_expenditure_total","value":50192203.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2007; PDF pages 17. ","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":"municipal_audit.current_fund_operating_excess","period":"2006","period_start":2006,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_operating_excess","value":1630930.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2007; PDF pages 17. ","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":"municipal_audit.current_fund_opening_balance","period":"2007","period_start":2007,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_opening_balance","value":1675704.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008PointPleasantBoroAudit.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2008; PDF pages 17. ","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":"municipal_audit.current_fund_closing_balance","period":"2007","period_start":2007,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_closing_balance","value":1480292.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008PointPleasantBoroAudit.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2008; PDF pages 17. ","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":"municipal_audit.current_fund_utilized_balance","period":"2007","period_start":2007,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_utilized_balance","value":1400000.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008PointPleasantBoroAudit.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2008; PDF pages 17. ","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":"municipal_audit.current_fund_revenue_total","period":"2007","period_start":2007,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_revenue_total","value":54327335.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008PointPleasantBoroAudit.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2008; PDF pages 17. ","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":"municipal_audit.current_fund_expenditure_total","period":"2007","period_start":2007,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_expenditure_total","value":53122747.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008PointPleasantBoroAudit.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2008; PDF pages 17. ","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":"municipal_audit.current_fund_operating_excess","period":"2007","period_start":2007,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_operating_excess","value":1204588.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008PointPleasantBoroAudit.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2008; PDF pages 17. ","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":"municipal_audit.current_fund_opening_balance","period":"2008","period_start":2008,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_opening_balance","value":1480292.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2009; PDF pages 17. ","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":"municipal_audit.current_fund_closing_balance","period":"2008","period_start":2008,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_closing_balance","value":1376476.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2009; PDF pages 17. 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Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2016; PDF pages 21. ","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":"municipal_audit.current_fund_reported_statutory_excess","period":"2015","period_start":2015,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_reported_statutory_excess","value":2354394.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2016; PDF pages 21. 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Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2017; PDF pages 19. ","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":"municipal_audit.current_fund_closing_balance","period":"2016","period_start":2016,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_closing_balance","value":4410349.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2018/06/Issued-Financial-Statements.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2017; PDF pages 19. 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Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2017; PDF pages 19. ","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":"municipal_audit.current_fund_revenue_total","period":"2016","period_start":2016,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_revenue_total","value":69395640.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2018/06/Issued-Financial-Statements.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2017; PDF pages 19. 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Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2017; PDF pages 19. ","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":"municipal_audit.current_fund_operating_excess","period":"2016","period_start":2016,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_operating_excess","value":2860544.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2018/06/Issued-Financial-Statements.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2017; PDF pages 19. 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Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2018; PDF pages 19. ","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":"municipal_audit.current_fund_closing_balance","period":"2017","period_start":2017,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_closing_balance","value":4478312.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2019/08/2018-Audit-Final.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2018; PDF pages 19. 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Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2018; PDF pages 19. ","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":"municipal_audit.current_fund_revenue_total","period":"2017","period_start":2017,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_revenue_total","value":70011748.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2019/08/2018-Audit-Final.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2018; PDF pages 19. 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Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2018; PDF pages 19. ","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":"municipal_audit.current_fund_operating_excess","period":"2017","period_start":2017,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_operating_excess","value":2567963.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2019/08/2018-Audit-Final.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2018; PDF pages 19. 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Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2019; PDF pages 19. ","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":"municipal_audit.current_fund_closing_balance","period":"2018","period_start":2018,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_closing_balance","value":5400145.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2019; PDF pages 19. 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Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2019; PDF pages 19. ","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":"municipal_audit.current_fund_revenue_total","period":"2018","period_start":2018,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_revenue_total","value":73095021.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2019; PDF pages 19. ","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":"municipal_audit.current_fund_expenditure_total","period":"2018","period_start":2018,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_expenditure_total","value":69773188.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2019; PDF pages 19. ","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":"municipal_audit.current_fund_operating_excess","period":"2018","period_start":2018,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_operating_excess","value":3321833.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2019; PDF pages 19. ","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":"municipal_audit.current_fund_opening_balance","period":"2019","period_start":2019,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_opening_balance","value":5400145.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2021/10/2020-AUDIT-REPORT.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2020; PDF pages 19. Visually confirmed in 2020 audit Exhibit A-1, PDF page 19: the 2019 comparative prints statutory excess 3,321,833, while its operating excess, zero deferred adjustment, total and closing balance imply 2,667,060. Printed values are retained.","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":"municipal_audit.current_fund_closing_balance","period":"2019","period_start":2019,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_closing_balance","value":5417205.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2021/10/2020-AUDIT-REPORT.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2020; PDF pages 19. Visually confirmed in 2020 audit Exhibit A-1, PDF page 19: the 2019 comparative prints statutory excess 3,321,833, while its operating excess, zero deferred adjustment, total and closing balance imply 2,667,060. Printed values are retained.","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":"municipal_audit.current_fund_utilized_balance","period":"2019","period_start":2019,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_utilized_balance","value":2650000.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2021/10/2020-AUDIT-REPORT.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2020; PDF pages 19. Visually confirmed in 2020 audit Exhibit A-1, PDF page 19: the 2019 comparative prints statutory excess 3,321,833, while its operating excess, zero deferred adjustment, total and closing balance imply 2,667,060. Printed values are retained.","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":"municipal_audit.current_fund_revenue_total","period":"2019","period_start":2019,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_revenue_total","value":75408057.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2021/10/2020-AUDIT-REPORT.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2020; PDF pages 19. Visually confirmed in 2020 audit Exhibit A-1, PDF page 19: the 2019 comparative prints statutory excess 3,321,833, while its operating excess, zero deferred adjustment, total and closing balance imply 2,667,060. Printed values are retained.","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":"municipal_audit.current_fund_expenditure_total","period":"2019","period_start":2019,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_expenditure_total","value":72740997.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2021/10/2020-AUDIT-REPORT.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2020; PDF pages 19. Visually confirmed in 2020 audit Exhibit A-1, PDF page 19: the 2019 comparative prints statutory excess 3,321,833, while its operating excess, zero deferred adjustment, total and closing balance imply 2,667,060. Printed values are retained.","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":"municipal_audit.current_fund_operating_excess","period":"2019","period_start":2019,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_operating_excess","value":2667060.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2021/10/2020-AUDIT-REPORT.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2020; PDF pages 19. Visually confirmed in 2020 audit Exhibit A-1, PDF page 19: the 2019 comparative prints statutory excess 3,321,833, while its operating excess, zero deferred adjustment, total and closing balance imply 2,667,060. Printed values are retained.","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":"municipal_audit.current_fund_reported_statutory_excess","period":"2019","period_start":2019,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_reported_statutory_excess","value":3321833.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2021/10/2020-AUDIT-REPORT.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2020; PDF pages 19. Visually confirmed in 2020 audit Exhibit A-1, PDF page 19: the 2019 comparative prints statutory excess 3,321,833, while its operating excess, zero deferred adjustment, total and closing balance imply 2,667,060. Printed values are retained.","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":"municipal_audit.current_fund_opening_balance","period":"2020","period_start":2020,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_opening_balance","value":5417205.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2021; PDF pages 21. ","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":"municipal_audit.current_fund_closing_balance","period":"2020","period_start":2020,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_closing_balance","value":5481893.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2021; PDF pages 21. ","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":"municipal_audit.current_fund_utilized_balance","period":"2020","period_start":2020,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_utilized_balance","value":2944000.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2021; PDF pages 21. ","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":"municipal_audit.current_fund_revenue_total","period":"2020","period_start":2020,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_revenue_total","value":77543788.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2021; PDF pages 21. ","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":"municipal_audit.current_fund_expenditure_total","period":"2020","period_start":2020,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_expenditure_total","value":74561800.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2021; PDF pages 21. ","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":"municipal_audit.current_fund_operating_excess","period":"2020","period_start":2020,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_operating_excess","value":2981988.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2021; PDF pages 21. ","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":"municipal_audit.current_fund_reported_statutory_excess","period":"2020","period_start":2020,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_reported_statutory_excess","value":3008688.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2021; PDF pages 21. ","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":"municipal_audit.current_fund_opening_balance","period":"2021","period_start":2021,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_opening_balance","value":5481893.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2024/02/2022-Issued-Financial-Statements.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2022; PDF pages 21. ","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":"municipal_audit.current_fund_closing_balance","period":"2021","period_start":2021,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_closing_balance","value":5028893.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2024/02/2022-Issued-Financial-Statements.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2022; PDF pages 21. 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Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2022; PDF pages 21. ","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":"municipal_audit.current_fund_revenue_total","period":"2021","period_start":2021,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_revenue_total","value":77703842.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2024/02/2022-Issued-Financial-Statements.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2022; PDF pages 21. 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Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2022; PDF pages 21. ","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":"municipal_audit.current_fund_operating_excess","period":"2021","period_start":2021,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_operating_excess","value":2372000.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2024/02/2022-Issued-Financial-Statements.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2022; PDF pages 21. 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Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2022; PDF pages 21. ","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":"municipal_audit.current_fund_opening_balance","period":"2022","period_start":2022,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_opening_balance","value":5028893.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2023; PDF pages 21. 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Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2023; PDF pages 21. ","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":"municipal_audit.current_fund_utilized_balance","period":"2022","period_start":2022,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_utilized_balance","value":2770000.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2023; PDF pages 21. 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Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2023; PDF pages 21. ","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":"municipal_audit.current_fund_expenditure_total","period":"2022","period_start":2022,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_expenditure_total","value":77417732.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2023; PDF pages 21. 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Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2023; PDF pages 21. ","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":"municipal_audit.current_fund_reported_statutory_excess","period":"2022","period_start":2022,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_reported_statutory_excess","value":2585971.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2023; PDF pages 21. 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Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2023; PDF pages 21. ","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":"municipal_audit.current_fund_closing_balance","period":"2023","period_start":2023,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_closing_balance","value":4550751.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2023; PDF pages 21. 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Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2023; PDF pages 21. ","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":"municipal_audit.current_fund_revenue_total","period":"2023","period_start":2023,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"current_fund_revenue_total","value":83316089.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_current_fund_latest_report_vintage","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2023; PDF pages 21. 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