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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 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_reported_statutory_excess","period":"2018","period_start":2018,"period_kind":"calendar_year","entity":"Point Pleasant Borough","category":"Audited municipal operating fund","source_family":"municipal_audit","metric":"utility_operating_reported_statutory_excess","value":540101.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_utility_operating_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. 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Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. 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_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":"utility_operating_closing_balance","value":747937.0,"unit":"USD","scenario":"actual","basis":"NJ_regulatory_basis_utility_operating_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. 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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 33. 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Unassigned fund balance is an accounting classification, not cash on hand or an unconditional spending authorization. Restricted and assigned balances are separate. Absent classification lines stay unavailable; printed dashes in numeric cells are recorded explicitly as source zeros. Balance PDF page 33; operations PDF page 34. 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Unassigned fund balance is an accounting classification, not cash on hand or an unconditional spending authorization. Restricted and assigned balances are separate. Absent classification lines stay unavailable; printed dashes in numeric cells are recorded explicitly as source zeros. Balance PDF page 33; operations PDF page 34. 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Unassigned fund balance is an accounting classification, not cash on hand or an unconditional spending authorization. Restricted and assigned balances are separate. Absent classification lines stay unavailable; printed dashes in numeric cells are recorded explicitly as source zeros. Balance PDF page 33; operations PDF page 34. 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Restricted and assigned balances are separate. Absent classification lines stay unavailable; printed dashes in numeric cells are recorded explicitly as source zeros. Balance PDF page 33; operations PDF page 34. 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Restricted and assigned balances are separate. Absent classification lines stay unavailable; printed dashes in numeric cells are recorded explicitly as source zeros. Balance PDF page 33; operations PDF page 34. 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Restricted and assigned balances are separate. Absent classification lines stay unavailable; printed dashes in numeric cells are recorded explicitly as source zeros. Balance PDF page 33; operations PDF page 34. 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Restricted and assigned balances are separate. Absent classification lines stay unavailable; printed dashes in numeric cells are recorded explicitly as source zeros. Balance PDF page 33; operations PDF page 34. 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Restricted and assigned balances are separate. Absent classification lines stay unavailable; printed dashes in numeric cells are recorded explicitly as source zeros. Balance PDF page 33; operations PDF page 34. 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Restricted and assigned balances are separate. Absent classification lines stay unavailable; printed dashes in numeric cells are recorded explicitly as source zeros. Balance PDF page 33; operations PDF page 34. 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Restricted and assigned balances are separate. Absent classification lines stay unavailable; printed dashes in numeric cells are recorded explicitly as source zeros. Balance PDF page 33; operations PDF page 34. 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Restricted and assigned balances are separate. Absent classification lines stay unavailable; printed dashes in numeric cells are recorded explicitly as source zeros. Balance PDF page 33; operations PDF page 34. 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Restricted and assigned balances are separate. Absent classification lines stay unavailable; printed dashes in numeric cells are recorded explicitly as source zeros. Balance PDF page 33; operations PDF page 34. 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Restricted and assigned balances are separate. Absent classification lines stay unavailable; printed dashes in numeric cells are recorded explicitly as source zeros. Balance PDF page 33; operations PDF page 34. 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Restricted and assigned balances are separate. Absent classification lines stay unavailable; printed dashes in numeric cells are recorded explicitly as source zeros. Balance PDF page 33; operations PDF page 34. 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Restricted and assigned balances are separate. Absent classification lines stay unavailable; printed dashes in numeric cells are recorded explicitly as source zeros. Balance PDF page 33; operations PDF page 34. 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Restricted and assigned balances are separate. Absent classification lines stay unavailable; printed dashes in numeric cells are recorded explicitly as source zeros. Balance PDF page 33; operations PDF page 34. 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Restricted and assigned balances are separate. Absent classification lines stay unavailable; printed dashes in numeric cells are recorded explicitly as source zeros. Balance PDF page 33; operations PDF page 34. 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Restricted and assigned balances are separate. Absent classification lines stay unavailable; printed dashes in numeric cells are recorded explicitly as source zeros. Balance PDF page 33; operations PDF page 34. 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Restricted and assigned balances are separate. Absent classification lines stay unavailable; printed dashes in numeric cells are recorded explicitly as source zeros. Balance PDF page 33; operations PDF page 34. Opening status: reported_restated_opening; financing: derived_from_reported_net_change_and_operating_excess.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.general_fund_net_change","period":"2021","period_start":2021,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School General Fund reserves and operations","source_family":"school_acfr","metric":"general_fund_net_change","value":731528.0,"unit":"USD","scenario":"actual","basis":"GAAP_modified_accrual_general_fund","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/21/4210.pdf","notes":"General Fund only, GAAP modified accrual. Unassigned fund balance is an accounting classification, not cash on hand or an unconditional spending authorization. Restricted and assigned balances are separate. Absent classification lines stay unavailable; printed dashes in numeric cells are recorded explicitly as source zeros. Balance PDF page 33; operations PDF page 34. 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Restricted and assigned balances are separate. Absent classification lines stay unavailable; printed dashes in numeric cells are recorded explicitly as source zeros. Balance PDF page 33; operations PDF page 34. 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Restricted and assigned balances are separate. Absent classification lines stay unavailable; printed dashes in numeric cells are recorded explicitly as source zeros. Balance PDF page 33; operations PDF page 34. Opening status: reported_restated_opening; financing: derived_from_reported_net_change_and_operating_excess.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.general_fund_operating_excess","period":"2021","period_start":2021,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School General Fund reserves and operations","source_family":"school_acfr","metric":"general_fund_operating_excess","value":731528.0,"unit":"USD","scenario":"actual","basis":"GAAP_modified_accrual_general_fund","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/21/4210.pdf","notes":"General Fund only, GAAP modified accrual. Unassigned fund balance is an accounting classification, not cash on hand or an unconditional spending authorization. Restricted and assigned balances are separate. Absent classification lines stay unavailable; printed dashes in numeric cells are recorded explicitly as source zeros. Balance PDF page 33; operations PDF page 34. 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Restricted and assigned balances are separate. Absent classification lines stay unavailable; printed dashes in numeric cells are recorded explicitly as source zeros. Balance PDF page 33; operations PDF page 34. 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Restricted and assigned balances are separate. Absent classification lines stay unavailable; printed dashes in numeric cells are recorded explicitly as source zeros. Balance PDF page 33; operations PDF page 34. 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Restricted and assigned balances are separate. Absent classification lines stay unavailable; printed dashes in numeric cells are recorded explicitly as source zeros. Balance PDF page 33; operations PDF page 34. Opening status: reported_opening; financing: derived_from_reported_net_change_and_operating_excess.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.general_fund_net_change","period":"2022","period_start":2022,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School General Fund reserves and operations","source_family":"school_acfr","metric":"general_fund_net_change","value":292648.0,"unit":"USD","scenario":"actual","basis":"GAAP_modified_accrual_general_fund","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/22/4210.pdf","notes":"General Fund only, GAAP modified accrual. Unassigned fund balance is an accounting classification, not cash on hand or an unconditional spending authorization. Restricted and assigned balances are separate. Absent classification lines stay unavailable; printed dashes in numeric cells are recorded explicitly as source zeros. Balance PDF page 33; operations PDF page 34. Opening status: reported_opening; financing: derived_from_reported_net_change_and_operating_excess.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.general_fund_opening_balance","period":"2022","period_start":2022,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School General Fund reserves and operations","source_family":"school_acfr","metric":"general_fund_opening_balance","value":7827226.0,"unit":"USD","scenario":"actual","basis":"GAAP_modified_accrual_general_fund","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/22/4210.pdf","notes":"General Fund only, GAAP modified accrual. Unassigned fund balance is an accounting classification, not cash on hand or an unconditional spending authorization. Restricted and assigned balances are separate. Absent classification lines stay unavailable; printed dashes in numeric cells are recorded explicitly as source zeros. Balance PDF page 33; operations PDF page 34. Opening status: reported_opening; financing: derived_from_reported_net_change_and_operating_excess.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.net_other_financing","period":"2022","period_start":2022,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School General Fund reserves and operations","source_family":"school_acfr","metric":"net_other_financing","value":0.0,"unit":"USD","scenario":"actual","basis":"GAAP_modified_accrual_general_fund","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/22/4210.pdf","notes":"General Fund only, GAAP modified accrual. Unassigned fund balance is an accounting classification, not cash on hand or an unconditional spending authorization. Restricted and assigned balances are separate. Absent classification lines stay unavailable; printed dashes in numeric cells are recorded explicitly as source zeros. Balance PDF page 33; operations PDF page 34. Opening status: reported_opening; financing: derived_from_reported_net_change_and_operating_excess.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.general_fund_operating_excess","period":"2022","period_start":2022,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School General Fund reserves and operations","source_family":"school_acfr","metric":"general_fund_operating_excess","value":292648.0,"unit":"USD","scenario":"actual","basis":"GAAP_modified_accrual_general_fund","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/22/4210.pdf","notes":"General Fund only, GAAP modified accrual. Unassigned fund balance is an accounting classification, not cash on hand or an unconditional spending authorization. Restricted and assigned balances are separate. Absent classification lines stay unavailable; printed dashes in numeric cells are recorded explicitly as source zeros. Balance PDF page 33; operations PDF page 34. 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Restricted and assigned balances are separate. Absent classification lines stay unavailable; printed dashes in numeric cells are recorded explicitly as source zeros. Balance PDF page 33; operations PDF page 34. 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Restricted and assigned balances are separate. Absent classification lines stay unavailable; printed dashes in numeric cells are recorded explicitly as source zeros. Balance PDF page 33; operations PDF page 34. 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Restricted and assigned balances are separate. Absent classification lines stay unavailable; printed dashes in numeric cells are recorded explicitly as source zeros. Balance PDF page 33; operations PDF page 34. Opening status: reported_opening; financing: derived_from_reported_net_change_and_operating_excess.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.general_fund_net_change","period":"2023","period_start":2023,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School General Fund reserves and operations","source_family":"school_acfr","metric":"general_fund_net_change","value":1081262.0,"unit":"USD","scenario":"actual","basis":"GAAP_modified_accrual_general_fund","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/23/4210.pdf","notes":"General Fund only, GAAP modified accrual. Unassigned fund balance is an accounting classification, not cash on hand or an unconditional spending authorization. Restricted and assigned balances are separate. Absent classification lines stay unavailable; printed dashes in numeric cells are recorded explicitly as source zeros. Balance PDF page 33; operations PDF page 34. 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Restricted and assigned balances are separate. Absent classification lines stay unavailable; printed dashes in numeric cells are recorded explicitly as source zeros. Balance PDF page 33; operations PDF page 34. 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Restricted and assigned balances are separate. Absent classification lines stay unavailable; printed dashes in numeric cells are recorded explicitly as source zeros. Balance PDF page 33; operations PDF page 34. 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Restricted and assigned balances are separate. Absent classification lines stay unavailable; printed dashes in numeric cells are recorded explicitly as source zeros. Balance PDF page 33; operations PDF page 34. 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Restricted and assigned balances are separate. Absent classification lines stay unavailable; printed dashes in numeric cells are recorded explicitly as source zeros. Balance PDF page 31; operations PDF page 32. 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Absent classification lines stay unavailable; printed dashes in numeric cells are recorded explicitly as source zeros. Balance PDF page 31; operations PDF page 32. Opening status: reported_opening; financing: reported_aggregate.","fiscal_year_start":null,"fiscal_year_end":null,"period_key_convention":null,"source_report_period":null,"source_column":null,"source_period_label":null,"source_page":null,"enrollment_as_of":null,"enrollment_observation_state":null},{"metric_id":"school_acfr.general_fund_unassigned_balance","period":"2024","period_start":2024,"period_kind":"fiscal_year_ended","entity":"Point Pleasant Borough School District","category":"School General Fund reserves and operations","source_family":"school_acfr","metric":"general_fund_unassigned_balance","value":635747.0,"unit":"USD","scenario":"actual","basis":"GAAP_modified_accrual_general_fund","source_url":"https://www.nj.gov/education/finance/fp/acfr/search/24/4210.pdf","notes":"General Fund only, GAAP modified accrual. 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