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OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":93,"line":7,"text":" Fund Balance  Capital Improvement Fund","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":93,"line":21,"text":" Reserve for Grants Receivable  Grants Receivable","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":93,"line":23,"text":" Grants Receivable  Improvement Authorizations:","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":94,"line":15,"text":"Decreased by: Budget Appropriation to Pay Bonds Budget Appropriation to Pay Green Acres Loan ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":94,"line":16,"text":"Budget Appropriation to Pay Bonds Budget Appropriation to Pay Green Acres Loan  Balance, December 31, 2010","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":96,"line":3,"text":" SCHEDULE OF RESERVE FOR GRANTS RECEIVABLE  COUNTY OF OCEAN, NEW JERSEY","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":96,"line":12,"text":"Decreased by: Reserve for Payment of Debt C-13 Balance, December 31, 2010 Cc ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":96,"line":22,"text":" SCHEDULE OF GRANTS RECEIVABLE  Ref.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":97,"line":94,"text":" Rate  4.400%","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":104,"line":16,"text":"Emergency Notes D-9 513,625.00 Customer Overpayments D-12 12,447.66 Interfunds D-24 1,355,659.56 $ 200,000.00 Interfund - General Capital Fund D 450.00","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":105,"line":18,"text":" Fund Balance Ordinance Number Improvement Description","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":108,"line":7,"text":"WATER/SEWER UTILITY OPERATING FUND SCHEDULE OF APPROPRIATION RESERVES  Transfer","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":108,"line":17,"text":" Salaries and Wages $ 11,767.46 $ 75,240.15 $ 87,007.61 $ 11,766.92 $ 75,240.69 Other Expenses 69,438.00 ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":125,"line":23,"text":" Balance Budget of  Year December 31 Succeeding Year","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":125,"line":34,"text":"Utilized in Year Balance Budget of Water-Sewer Utility Fund December 31 Succeeding Year 2010 $356,356.23 $345,000.00","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":126,"line":1,"text":"SUMMARY OF MUNICIPAL DEBT  Year 2010 Year 2009 Year 2008","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":126,"line":11,"text":"Bonds and Notes 6,930,000.00 5,817,450.00 6,170,450.00 Net Debt 28,827,631.30 19,547.352.00 21,207,690.00 Authorized but not Issued General:","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":126,"line":22,"text":" SUMMARY OF STATUTORY DEBT CONDITION - ANNUAL DEBT STATEMENT  The summarization statement of debt condition which follows is prepared in accordance with the required","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":126,"line":24,"text":" The summarization statement of debt condition which follows is prepared in accordance with the required method of setting up the Annual Debt Statement and indicates a Statutory Net Debt of .79%. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":126,"line":25,"text":"The summarization statement of debt condition which follows is prepared in accordance with the required method of setting up the Annual Debt Statement and indicates a Statutory Net Debt of .79%.  Gross Debt Deductions Net Debt","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":126,"line":27,"text":" Gross Debt Deductions Net Debt  Local District School $ 11,893,000.00 $ 11,893,000.00 $ None","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":126,"line":30,"text":"Local District School $ 11,893,000.00 $ 11,893,000.00 $ None General Debt 22,191,109.30 616,859.04 21,574,250.26 Water-Sewer Utility Debt 7.717,440.00 - 7.717,440.00 $ 41,801,549.30 $ 12,509,859.04 $ 29,291,690.26","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":126,"line":31,"text":"General Debt 22,191,109.30 616,859.04 21,574,250.26 Water-Sewer Utility Debt 7.717,440.00 - 7.717,440.00 $ 41,801,549.30 $ 12,509,859.04 $ 29,291,690.26 ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":126,"line":34,"text":" Net Debt $29,291,690.26 + Equalized Valuation Basis perN.J.S.A. 40A:2-2 as amended, $3,710,023,523.00 equals .79%, ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":126,"line":40,"text":"3-1/2% Equalized Valuation Basis Municipal $ \u2014 129,850,823.30 Net Debt 29,291,690.26 Remaining Borrowing Power $ __100,559,133.04 ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":127,"line":9,"text":"Operating and Maintenance Costs $ 5,188,759.06 Debt Service Per Water Account 568,080.00 Total Deductions 5.756,839.06 ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":127,"line":12,"text":" (Deficit) in Revenue $ ( 600,952.33) Gross Water-Sewer Utility Debt $ 7,717,440.00 Less: Debt Service Charges Capitalized at 5%","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":127,"line":13,"text":"(Deficit) in Revenue $ ( 600,952.33) Gross Water-Sewer Utility Debt $ 7,717,440.00 Less: Debt Service Charges Capitalized at 5% ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":127,"line":14,"text":"Gross Water-Sewer Utility Debt $ 7,717,440.00 Less: Debt Service Charges Capitalized at 5%  $568,080.00 times 20 11,361,600.00","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":127,"line":20,"text":" The Chief Financial Officer should file an amended annual debt statement.  31-","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":128,"line":14,"text":"David A. Maffei Administrator Judith Block Chief Financial Officer Bernadine E. Pearce Tax Collector James A. Liguori Municipal Court Judge","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":128,"line":20,"text":"There were Employee\u2019s Blanket Performance Bonds in the amount of $50,000 for Borough employees and court personnel carried by the Ocean County Joint Insurance Fund and $950,000 carried by the Municipal Excess Liability Joint Insurance Fund. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":128,"line":21,"text":"court personnel carried by the Ocean County Joint Insurance Fund and $950,000 carried by the Municipal Excess Liability Joint Insurance Fund.  -32-","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":130,"line":3,"text":" Contracts and Agreements Required To Be Advertised for N.J.S. 40A:11-4  N.J.S. 40-A:11-4 states, \u201cEvery contract awarded by the contracting agent for the provision or performance","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":130,"line":5,"text":" N.J.S. 40-A:11-4 states, \u201cEvery contract awarded by the contracting agent for the provision or performance of any goods or services, the cost of which in the aggregate exceeds the bid threshold, shall be awarded only by resolution of the governing body of the contracting unit to the lowest responsible bidder after public","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":130,"line":7,"text":"of any goods or services, the cost of which in the aggregate exceeds the bid threshold, shall be awarded only by resolution of the governing body of the contracting unit to the lowest responsible bidder after public advertising for bids and bidding therefor, except as is provided otherwise in this act or specifically by any other law\u201d.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":130,"line":11,"text":" The Governing Body of the Municipality has the responsibility of determining whether the expenditures in any category will exceed the bid threshold within the fiscal year. Where questions arise as to whether any contract or agreement might result in violation of the statute, the Borough Counsel\u2019s opinion should be","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":130,"line":13,"text":"any category will exceed the bid threshold within the fiscal year. Where questions arise as to whether any contract or agreement might result in violation of the statute, the Borough Counsel\u2019s opinion should be sought before a commitment is made. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":130,"line":18,"text":" Purchase One New Type III Ambulance  Computer Maintenance Services","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":130,"line":23,"text":"Demolition of Alber E Clifton Ave. Elevated Water Tank Purchase of Sodium Hypoclorite Solution  Improvements to West End Drive Sanitary Sewer System","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":130,"line":37,"text":" Inasmuch as the system of records did not provide for an accumulation of payments for categories for the performance of any work or the furnishing or hiring of any materials or supplies, the results of such an accumulation could not reasonably be ascertained. Disbursements were reviewed, however, to determine","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":130,"line":42,"text":" The minutes indicate that resolutions were adopted and advertised authorizing the awarding of contracts or agreements for \u201cProfessional Services\u201d per N.J.S. 40A:11-5. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":130,"line":43,"text":"The minutes indicate that resolutions were adopted and advertised authorizing the awarding of contracts or agreements for \u201cProfessional Services\u201d per N.J.S. 40A:11-5.  Our examination of expenditures did not reveal individual payments in excess of the bid threshold \u201cfor the","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":130,"line":45,"text":" Our examination of expenditures did not reveal individual payments in excess of the bid threshold \u201cfor the provision or performance of any goods or services\u201d other than those where bids had been previously sought by public advertisement or where a resolution had been previously adopted under the provision of N.J.S.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":131,"line":3,"text":" Purchases, Contracts or Agreements Not Required to be Advertised by N.J.S. 40A:11-6.1  N.J.S. 40A:11-6.1 states, \u201cFor all contracts that in the aggregate are less than the bid threshold but exceed","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":131,"line":5,"text":" N.J.S. 40A:11-6.1 states, \u201cFor all contracts that in the aggregate are less than the bid threshold but exceed 15 percent or more of that amount, and for those contracts that are for subject matter enumerated in subsection (1) of section 5 of P.L. 1971, c. 198 (C.40A:11-5), except for paragraph (a) of that subsection","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":131,"line":6,"text":"N.J.S. 40A:11-6.1 states, \u201cFor all contracts that in the aggregate are less than the bid threshold but exceed 15 percent or more of that amount, and for those contracts that are for subject matter enumerated in subsection (1) of section 5 of P.L. 1971, c. 198 (C.40A:11-5), except for paragraph (a) of that subsection concerning professional services and paragraph (b) of that subsection concerning work by employees of the","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":131,"line":9,"text":"concerning professional services and paragraph (b) of that subsection concerning work by employees of the contracting unit, the contracting agent shall award the contract after soliciting at least two competitive quotations, if practicable. The award shall be made to a vendor whose response is most advantageous, price and other factors considered\u201d","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":131,"line":16,"text":"N.J.S.A. 54:4-67 provides the method for authorizing interest and the maximum rates to be charged for the nonpayment of taxes, assessments, and other charges on or before the date when they would become delinquent. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":131,"line":23,"text":"WHEREAS, N.J.S.A. 54:4-67 as amended by Public Law 1979, Chapter 435 allows the Governing Body to fix by resolution the rate of interest charged for the non-payment of taxes or assessments, or other Municipal charges, said rate not to exceed 8% per annum on the first $1,500.00 of the delinquency and 18% per annum on any amount in excess of $1,500.00; and","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":131,"line":24,"text":"Body to fix by resolution the rate of interest charged for the non-payment of taxes or assessments, or other Municipal charges, said rate not to exceed 8% per annum on the first $1,500.00 of the delinquency and 18% per annum on any amount in excess of $1,500.00; and ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":131,"line":33,"text":" 1. The rate of interest to be charged for the non-payment of taxes and water/sewer rents on the date when they become delinquent is hereby fixed at 8% per annum on the first $1,500.00 of the delinquency and 18% per annum any amount in excess of $1,500.00. The same to be calculated","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":131,"line":36,"text":"delinquency and 18% per annum any amount in excess of $1,500.00. The same to be calculated from the date of actual payment provided, however, that no interst be charged if payment is made within ten (10) days after the date upon which same became payable. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":132,"line":28,"text":" Verification of delinquent charges and current payments was done for the period under audit in accordance with the regulations of the Division of Local Government Services, on December 31, 2010 and consisted of verification notices as follows:","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":132,"line":33,"text":"Type Number Mailed Number Returned Dates of Payments of Taxes 25 1 Delinquent Taxes 22 0 Dates of Payment of Water-Sewer Utility Charges 25 0","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":132,"line":35,"text":"Delinquent Taxes 22 0 Dates of Payment of Water-Sewer Utility Charges 25 0 Delinquent Water-Sewer Utility Charges 55 2 ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":133,"line":10,"text":" Revenues  Receipts from licenses, fees, fines and costs, etc. for all departments, including the Municipal Court, were","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":133,"line":15,"text":" Financial Administration  Finding 2010-1:","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":133,"line":22,"text":" Condition: General ledgers were not utilized to prepare the unaudited financial information provided for audit. In some cases bank statement activity and other subsidiary records were utilized to prepare a roll forward of the balance sheet from the prior year to year end. In other cases, the general ledger","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":133,"line":33,"text":"Effect: The condition of the records was such that we were not able to form an opinion on the financial statements.  Recommendation: That the Borough maintain general ledgers for all funds with clear audit trails","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":134,"line":5,"text":"Criteria: The activity of the tax collector and water-sewer collector\u2019s office are significant sources of revenue to the Borough. Recording of complete financial activity in the respective general ledgers including billings and collections as well as senior citizen and veteran deductions, and cancellations are critical to monitoring the financial status of the Borough. The ending balances of the tax collector and the","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":134,"line":7,"text":"including billings and collections as well as senior citizen and veteran deductions, and cancellations are critical to monitoring the financial status of the Borough. The ending balances of the tax collector and the water-sewer collector should be reconciled to the general ledger. All activity should be posted to the tax and water-sewer billing and collection system prior to close out of the records for the fiscal year.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":134,"line":13,"text":"cash collections. There are no reconciliation procedures in place to reconcile the ending balances such as receivable or overpayments. Some of the activity that should have been recorded in the billing and collections systems as of December 31, 2010 was not recorded until 2011. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":134,"line":17,"text":"Cause: The Borough has not implemented procedures for the tax office and water-sewer collector\u2019s office to report all financial activity to the finance office. Reconciliation procedures between the offices have not been implemented to reconcile month end balances and there is no control in place to determine that all activity is recorded in the proper period.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":134,"line":22,"text":"Effect: The condition of the records was such that we were not able to determine what the ending receivable and payable balances were nor were we able to satisfy ourselves as to the recognition of revenue for the Current Fund and the Water-Sewer Utility Operating Find. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":134,"line":33,"text":"Criteria: Bank reconciliations and general ledger review procedures are a critical component of internal control in monitoring the financial condition of the Borough. :  Condition: The bank reconciliation for the Payroll Fund was not prepared for the entire year. The","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":134,"line":35,"text":" Condition: The bank reconciliation for the Payroll Fund was not prepared for the entire year. The payroll general ledger is not in balance. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":134,"line":36,"text":"Condition: The bank reconciliation for the Payroll Fund was not prepared for the entire year. The payroll general ledger is not in balance.  Cause: Procedures have not been implemented to determine that all bank reconciliations are","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":134,"line":41,"text":" Effect: We were unable to form an opinion on the Payroll Fund.  Recommendation: That all bank reconciliations be completed in a timely manner and all general","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":135,"line":25,"text":"Condition: The Borough maintains detailed subsidiary records to support various reserves in the Trust Other Fund such as escrow accounts but the subsidiary records are not in agreement with the general ledger control accounts and have not been reconciled. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":136,"line":15,"text":" Effect: Deposit of funds from other departments is not verified and could result in misappropriation.  Recommendation: That proper segregation of duties be maintained over the cash receipt cycle.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":136,"line":25,"text":"under NJSA 40:12-1 and a dedication by rider approved for a recreation trust fund under PL 1999 C292. There is one balance in the financial statements and the balance is in excess of $110,000. The state requires that municipalities have only one recreation rider. These dedications are for two separate purposes and should not be combined. The recreation trust fund should have a minimal balance as the intent is to collect","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":137,"line":11,"text":"Recommendation: That all bank accounts be maintained in the finance office and recorded in the appropriate general ledger.  Finding 2010-10","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":137,"line":36,"text":" Comment: Several council members had foregone their salary contingent upon the funds being contributed to various organizations. IRS regulations require that the salaries be paid and all taxes withheld and then the contributions can be made by the individual.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":137,"line":37,"text":"Comment: Several council members had foregone their salary contingent upon the funds being contributed to various organizations. IRS regulations require that the salaries be paid and all taxes withheld and then the contributions can be made by the individual. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":138,"line":21,"text":"Comment: There is a reserve for recreation improvements in the amount of $68,651.00 on the current fund balance sheet. State accounting principles do not provide for this reserve in the current fund. In addition, we were unable to obtain an explanation as to how the reserve was created or the reason for its ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":138,"line":27,"text":"Recommendation: That the Borough determine the nature of the reserve for recreation improvements and determine the appropriate disposition.  Finding 2010-16","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":139,"line":14,"text":" Acres Loan of $113,000 and related grant of $503,000 in 2010 for a project permanently financed by the 2010 bonds. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":139,"line":22,"text":" Comment: The Borough committed overexpenditures of Water-Sewer appropriations in the amount of $96,476.06 and overexpenditures of Water-Sewer Improvement Authorizations of $8,310.40. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":139,"line":23,"text":"Comment: The Borough committed overexpenditures of Water-Sewer appropriations in the amount of $96,476.06 and overexpenditures of Water-Sewer Improvement Authorizations of $8,310.40.  Recommendation: That the Borough avoid overexpenditures of water-sewer appropriations and","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":139,"line":25,"text":" Recommendation: That the Borough avoid overexpenditures of water-sewer appropriations and improvement authorizations. Expenditures","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":139,"line":27,"text":"improvement authorizations. Expenditures  The vouchers for all funds were examined to the extent deemed necessary to determine that they carried the","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":139,"line":32,"text":" Payroll  An examination was made of the employees\u2019 compensation records for the year 2010 to determine that","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":139,"line":34,"text":" An examination was made of the employees\u2019 compensation records for the year 2010 to determine that salaries were paid in conformity with the amounts of salaries and wages authorized by ordinance. Vouchers for overtime and part-time wages were checked.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":139,"line":35,"text":"An examination was made of the employees\u2019 compensation records for the year 2010 to determine that salaries were paid in conformity with the amounts of salaries and wages authorized by ordinance. Vouchers for overtime and part-time wages were checked. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010","page":139,"line":36,"text":"salaries were paid in conformity with the amounts of salaries and wages authorized by ordinance. Vouchers for overtime and part-time wages were checked.  Miscellaneous Comments","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":8,"line":24,"text":"groups of the Borough of Point Pleasant (the \u201cBorough\u201d), as of December 31, 2011 and the related statements of operations and changes in fund balance \u2014 regulatory basis for the year then ended and the related statements of revenues \u2014 regulatory basis and statements of expenditures \u2014 regulatory basis for the year ended December 31, 2011. We were engaged to audit the accompanying balance sheets \u2014 regulatory","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":8,"line":25,"text":"statements of operations and changes in fund balance \u2014 regulatory basis for the year then ended and the related statements of revenues \u2014 regulatory basis and statements of expenditures \u2014 regulatory basis for the year ended December 31, 2011. We were engaged to audit the accompanying balance sheets \u2014 regulatory basis of the various funds and account groups of the Borough of Point Pleasant (the \u201cBorough\u201d), as of","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":8,"line":28,"text":"basis of the various funds and account groups of the Borough of Point Pleasant (the \u201cBorough\u201d), as of December 31, 2010, and the related statements of operations and changes in fund balance \u2014 regulatory basis for the year then ended and the related statements of revenues \u2014 regulatory basis and statements of expenditures \u2014 regulatory basis for the year ended December 31, 2010. These financial statements \u2014","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":8,"line":29,"text":"December 31, 2010, and the related statements of operations and changes in fund balance \u2014 regulatory basis for the year then ended and the related statements of revenues \u2014 regulatory basis and statements of expenditures \u2014 regulatory basis for the year ended December 31, 2010. These financial statements \u2014 regulatory basis are the responsibility of the Borough\u2019s management.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":8,"line":30,"text":"basis for the year then ended and the related statements of revenues \u2014 regulatory basis and statements of expenditures \u2014 regulatory basis for the year ended December 31, 2010. These financial statements \u2014 regulatory basis are the responsibility of the Borough\u2019s management. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":8,"line":33,"text":" The condition of the financial records provided for audit for the various funds and account groups as of and for the year ended December 31, 2010 were not sufficient to permit the application of auditing procedures that would be adequate for us to express an opinion on the accompanying 2010 financial","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":8,"line":35,"text":"and for the year ended December 31, 2010 were not sufficient to permit the application of auditing procedures that would be adequate for us to express an opinion on the accompanying 2010 financial statements \u2014 regulatory basis. The payroll bank account was not reconciled. A detailed listing to support the balances in the Fixed Asset Account Group was not provided. Detail to support ending balances was","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":8,"line":36,"text":"procedures that would be adequate for us to express an opinion on the accompanying 2010 financial statements \u2014 regulatory basis. The payroll bank account was not reconciled. A detailed listing to support the balances in the Fixed Asset Account Group was not provided. Detail to support ending balances was not available or was not able to be reconciled to the financial statements \u2014 regulatory basis.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":8,"line":38,"text":"the balances in the Fixed Asset Account Group was not provided. Detail to support ending balances was not available or was not able to be reconciled to the financial statements \u2014 regulatory basis.  Except as discussed in paragraphs four through nine we conducted our audits as of and for the year ended","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":8,"line":42,"text":"December 31, 2011 in accordance with auditing standards generally accepted in the United States of America, the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and the audit requirements prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey. Those standards","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":8,"line":45,"text":"Local Government Services, Department of Community Affairs, State of New Jersey. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":8,"line":47,"text":"statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":8,"line":49,"text":"accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation.  The financial statements of the Length of Service Award Program Fund (\u201cLOSAP\u201d) have not been","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":8,"line":51,"text":" The financial statements of the Length of Service Award Program Fund (\u201cLOSAP\u201d) have not been audited and we were not required by the Division of Local Government Services, Department of Community Affairs, State of New Jersey to audit the LOSAP Fund financial statements. The LOSAP","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":8,"line":53,"text":"audited and we were not required by the Division of Local Government Services, Department of Community Affairs, State of New Jersey to audit the LOSAP Fund financial statements. The LOSAP Fund financial activities are included in the Borough\u2019s Trust Fund and represent 34.11% and 32.14% of the assets and liabilities as of December 31, 2011 and 2010, respectively of the Borough\u2019s Trust Funds.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":8,"line":54,"text":"Community Affairs, State of New Jersey to audit the LOSAP Fund financial statements. The LOSAP Fund financial activities are included in the Borough\u2019s Trust Fund and represent 34.11% and 32.14% of the assets and liabilities as of December 31, 2011 and 2010, respectively of the Borough\u2019s Trust Funds.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":9,"line":3,"text":"Non-cash activity such as senior citizen and veteran adjustments and cancellations were not posted to the finance system. During 2010, tax revenue and interest on delinquent accounts was collected at the Borough tax sale and deposited to the Trust Other Fund. The revenue was not posted to the tax system until 2011. We were not able to apply sufficient auditing procedures to determine the fair presentation of","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":9,"line":4,"text":"finance system. During 2010, tax revenue and interest on delinquent accounts was collected at the Borough tax sale and deposited to the Trust Other Fund. The revenue was not posted to the tax system until 2011. We were not able to apply sufficient auditing procedures to determine the fair presentation of the receivables or activity for tax collections.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":9,"line":16,"text":"billing was to bill one cycle of the first quarter of the current year in December of the prior year and include the billing in the receivable balance and record the revenue for cash collections. During 2011, the Borough billed thirteen cycles. The first quarter cycle for 2011 that should have been billed in December 2010 was not billed until 2011 while the same cycle for the first quarter of 2012 was billed in 2011.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":9,"line":21,"text":"recorded in 2011. During 2011 the Borough implemented a surcharge in the Water/Sewer Utility Fund. The surcharge is a separate line item in the Borough\u2019s 2011 legally adopted budget and anticipated collections were $593,621.00. The surcharge was not segregated from Water/Sewer Rents in the financial system. We could not satisfy ourselves as to the classification of revenues or the ending","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":9,"line":23,"text":"collections were $593,621.00. The surcharge was not segregated from Water/Sewer Rents in the financial system. We could not satisfy ourselves as to the classification of revenues or the ending receivable balance. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":9,"line":26,"text":" The financial statements referred to above include a General Fixed Asset Account Group as required by the Division of Local Government Services. However, the Borough has not updated the financial statements of the General Fixed Asset Account Group. A detailed listing to support the balances in the","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":9,"line":27,"text":"The financial statements referred to above include a General Fixed Asset Account Group as required by the Division of Local Government Services. However, the Borough has not updated the financial statements of the General Fixed Asset Account Group. A detailed listing to support the balances in the financial statements presented was not provided for audit.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":9,"line":29,"text":"statements of the General Fixed Asset Account Group. A detailed listing to support the balances in the financial statements presented was not provided for audit.  The Payroll Fund has an unidentified liability of $111,301.39.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":9,"line":31,"text":" The Payroll Fund has an unidentified liability of $111,301.39.  As described more fully in Note 2, the Borough has prepared these financial statements using accounting","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":9,"line":33,"text":" As described more fully in Note 2, the Borough has prepared these financial statements using accounting practices prescribed or permitted by the Division of Local Government Services, Department of Community Affairs, State of New Jersey, which practices differ from accounting principles generally","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":9,"line":36,"text":"Community Affairs, State of New Jersey, which practices differ from accounting principles generally accepted in the United States of America. The effects on the financial statements of the variances between these regulatory accounting practices and accounting principles generally accepted in the United States of America, although not reasonably determinable, are presumed to be material.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":9,"line":40,"text":" In our opinion, because of the effects of the matter discussed in the preceding paragraph, the financial statements referred to above do not present fairly, in conformity with accounting principles generally accepted in the United States of America, the financial position of the Borough as of December 31, 2011","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":9,"line":42,"text":"statements referred to above do not present fairly, in conformity with accounting principles generally accepted in the United States of America, the financial position of the Borough as of December 31, 2011 or 2010 or the results of its operations and changes in fund balances for the years then ended. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":9,"line":43,"text":"accepted in the United States of America, the financial position of the Borough as of December 31, 2011 or 2010 or the results of its operations and changes in fund balances for the years then ended.  Further, in our opinion, except for the effects of such adjustments, if any, as might have been determined","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":9,"line":47,"text":"to be necessary had we been able to apply sufficient audit procedures to determine balances as well as 2011 activity as outlined in paragraphs four through nine, the financial statements \u2014 regulatory basis present fairly, in all material respects, the financial position \u2014 regulatory basis of the various funds and account groups of the Borough, as of December 31, 2011, and the results of its operations and changes in","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":9,"line":48,"text":"2011 activity as outlined in paragraphs four through nine, the financial statements \u2014 regulatory basis present fairly, in all material respects, the financial position \u2014 regulatory basis of the various funds and account groups of the Borough, as of December 31, 2011, and the results of its operations and changes in fund balance \u2014 regulatory basis of the individual funds for the year then ended and the statements of","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":9,"line":50,"text":"account groups of the Borough, as of December 31, 2011, and the results of its operations and changes in fund balance \u2014 regulatory basis of the individual funds for the year then ended and the statements of revenues \u2014 regulatory basis, and statements of expenditures \u2014 regulatory basis for the year ended December 31, 2011, on the basis of accounting described in Note 2 to the financial statements.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":9,"line":51,"text":"fund balance \u2014 regulatory basis of the individual funds for the year then ended and the statements of revenues \u2014 regulatory basis, and statements of expenditures \u2014 regulatory basis for the year ended December 31, 2011, on the basis of accounting described in Note 2 to the financial statements.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":9,"line":52,"text":"revenues \u2014 regulatory basis, and statements of expenditures \u2014 regulatory basis for the year ended December 31, 2011, on the basis of accounting described in Note 2 to the financial statements.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":10,"line":2,"text":"In accordance with Government Auditing Standards, we have also issued our report dated October 30, 2012 on our consideration of the Borough\u2019s internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":10,"line":3,"text":"2012 on our consideration of the Borough\u2019s internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":10,"line":4,"text":"compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":10,"line":6,"text":"reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in assessing the results of our audit.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":10,"line":10,"text":" Our audit was conducted for the purpose of forming opinions on the financial statements \u2014 regulatory basis of the Borough taken as a whole. The accompanying financial information listed as supplementary schedules and comments section in the table of contents are not a required part of the financial statements","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":10,"line":11,"text":"Our audit was conducted for the purpose of forming opinions on the financial statements \u2014 regulatory basis of the Borough taken as a whole. The accompanying financial information listed as supplementary schedules and comments section in the table of contents are not a required part of the financial statements \u2014 regulatory basis. The accompanying financial information listed as supplementary schedules and","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":10,"line":12,"text":"basis of the Borough taken as a whole. The accompanying financial information listed as supplementary schedules and comments section in the table of contents are not a required part of the financial statements \u2014 regulatory basis. The accompanying financial information listed as supplementary schedules and comments section in the table of contents are the responsibility of management and were derived from","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":10,"line":13,"text":"schedules and comments section in the table of contents are not a required part of the financial statements \u2014 regulatory basis. The accompanying financial information listed as supplementary schedules and comments section in the table of contents are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the financial statements","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":10,"line":15,"text":"comments section in the table of contents are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the financial statements \u2014 regulatory basis. Except for the supplementary schedules and comments related to the items described in paragraphs four through nine, such information has been subjected to the auditing procedures applied","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":10,"line":18,"text":"in paragraphs four through nine, such information has been subjected to the auditing procedures applied in the audit of the financial statements - regulatory basis and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements \u2014 regulatory basis or to the financial statements \u2014 regulatory basis","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":10,"line":20,"text":"comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements \u2014 regulatory basis or to the financial statements \u2014 regulatory basis themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. Except for the effects of such adjustments, if any, as might have been","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":10,"line":25,"text":"and 2011 activity as outlined in paragraphs four through nine, in our opinion, is fairly presented in all material respects in relation to the financial statements \u2014 regulatory basis taken as a whole, on the basis of accounting described in Note 2 to the financial statements \u2014 regulatory basis. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":10,"line":26,"text":"material respects in relation to the financial statements \u2014 regulatory basis taken as a whole, on the basis of accounting described in Note 2 to the financial statements \u2014 regulatory basis.  Thomas P. Fallon","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":11,"line":11,"text":" REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":11,"line":12,"text":"REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":11,"line":25,"text":" We have audited the accompanying financial statements \u2014 regulatory basis of the Borough of Point Pleasant (the \u201cBorough\u201d) as of and for the year ended December 31, 2011, and have issued our report dated October 30, 2012 in which we expressed an adverse opinion on the conformity of the statements","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":11,"line":29,"text":"with accounting principles generally accepted in the United States of America. As described in Note 2 to the financial statements, the Borough prepares its financial statements on a basis of accounting prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey, that demonstrates compliance with a modified accrual basis, with certain exceptions, and the budget laws","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":11,"line":31,"text":"by the Division of Local Government Services, Department of Community Affairs, State of New Jersey, that demonstrates compliance with a modified accrual basis, with certain exceptions, and the budget laws of the State of New Jersey, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America. Our opinion was also qualified as described in","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":11,"line":36,"text":" The financial statements of the Length of Service Award Program Fund (\u201cLOSAP\u201d) have not been audited and we were not required by the Division of Local Government Services, Department of Community Affairs, State of New Jersey to audit the LOSAP Fund financial statements.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":11,"line":38,"text":"audited and we were not required by the Division of Local Government Services, Department of Community Affairs, State of New Jersey to audit the LOSAP Fund financial statements.  The Borough did not properly monitor the activity over tax billings and collections in the Current Fund.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":11,"line":42,"text":"Non-cash activity such as senior citizen and veteran adjustments and cancellations were not posted to the finance system. During 2010, tax revenue and interest on delinquent accounts was collected at the Borough tax sale and deposited to the Trust Other Fund. The revenue was not posted to the tax system until 2011. We were not able to apply sufficient auditing procedures to determine the fair presentation of","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":11,"line":43,"text":"finance system. During 2010, tax revenue and interest on delinquent accounts was collected at the Borough tax sale and deposited to the Trust Other Fund. The revenue was not posted to the tax system until 2011. We were not able to apply sufficient auditing procedures to determine the fair presentation of the receivables or activity for tax collections.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":12,"line":5,"text":"billing was to bill one cycle of the first quarter of the current year in December of the prior year and include the billing in the receivable balance and record the revenue for cash collections. During 2011, the Borough billed thirteen cycles. The first quarter cycle for 2011 that should have been billed in December 2010 was not billed until 2011 while the same cycle for the first quarter of 2012 was billed in 2011.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":12,"line":10,"text":"recorded in 2011. During 2011 the Borough implemented a surcharge in the Water/Sewer Utility Fund. The surcharge is a separate line item in the Borough\u2019s 2011 legally adopted budget and anticipated collections were $593,621.00. The surcharge was not segregated from Water/Sewer Rents in the financial system. We could not satisfy ourselves as to the classification of revenues or the ending","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":12,"line":12,"text":"collections were $593,621.00. The surcharge was not segregated from Water/Sewer Rents in the financial system. We could not satisfy ourselves as to the classification of revenues or the ending receivable balance. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":12,"line":15,"text":" The financial statements referred to above include a General Fixed Asset Account Group as required by the Division of Local Government Services. However, the Borough has not updated the financial statements of the General Fixed Asset Account Group. A detailed listing to support the balances in the","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":12,"line":16,"text":"The financial statements referred to above include a General Fixed Asset Account Group as required by the Division of Local Government Services. However, the Borough has not updated the financial statements of the General Fixed Asset Account Group. A detailed listing to support the balances in the financial statements presented was not provided for audit.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":12,"line":18,"text":"statements of the General Fixed Asset Account Group. A detailed listing to support the balances in the financial statements presented was not provided for audit.  The Payroll Fund has an unidentified liability of $111,301.39.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":12,"line":20,"text":" The Payroll Fund has an unidentified liability of $111,301.39.  Except as discussed in paragraphs two through seven, we conducted our audit in accordance with auditing","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":12,"line":23,"text":"Except as discussed in paragraphs two through seven, we conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and the audit requirements prescribed by the Division of Local Government Services, Department","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":12,"line":28,"text":" Internal Control Over Financial Reporting Management of the Borough is responsible for establishing and maintaining effective internal control ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":12,"line":31,"text":" over financial reporting. In planning and performing our audit, we considered the Borough\u2019s internal control over financial reporting as a basis for designing our audit procedures for the purpose of expressing our opinions on the financial statements \u2014 regulatory basis, but not for the purpose of expressing an","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":12,"line":32,"text":"over financial reporting. In planning and performing our audit, we considered the Borough\u2019s internal control over financial reporting as a basis for designing our audit procedures for the purpose of expressing our opinions on the financial statements \u2014 regulatory basis, but not for the purpose of expressing an opinion on the effectiveness of the Borough\u2019s internal control over financial reporting. Accordingly, we","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":12,"line":33,"text":"control over financial reporting as a basis for designing our audit procedures for the purpose of expressing our opinions on the financial statements \u2014 regulatory basis, but not for the purpose of expressing an opinion on the effectiveness of the Borough\u2019s internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Borough\u2019s internal control over financial reporting.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":12,"line":34,"text":"our opinions on the financial statements \u2014 regulatory basis, but not for the purpose of expressing an opinion on the effectiveness of the Borough\u2019s internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Borough\u2019s internal control over financial reporting. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":12,"line":35,"text":"opinion on the effectiveness of the Borough\u2019s internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Borough\u2019s internal control over financial reporting.  Our consideration of internal control over financial reporting was for the limited purpose described in the","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":12,"line":37,"text":" Our consideration of internal control over financial reporting was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control over financial reporting that might be significant deficiencies, or material weaknesses and therefore, there can be no","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":12,"line":38,"text":"Our consideration of internal control over financial reporting was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control over financial reporting that might be significant deficiencies, or material weaknesses and therefore, there can be no assurance that all deficiencies, significant deficiencies, or material weaknesses have been identified.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":12,"line":42,"text":"However, as described in the accompanying Comments and Recommendations, we identified certain deficiencies in internal control over financial reporting that we consider to be material weaknesses and other deficiencies that we consider to be significant deficiencies. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":12,"line":49,"text":"of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity\u2019s financial statements \u2014 regulatory basis will not be prevented, or detected and corrected on a timely basis. We consider the following deficiencies described in the accompanying Comments and Recommendations to be material weaknesses: 2011-1, 2011-2, 2011-3, and 2010-4.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":13,"line":3,"text":" As part of obtaining reasonable assurance about whether the Borough\u2019s financial statements \u2014 regulatory basis are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":13,"line":5,"text":"basis are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":13,"line":6,"text":"laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed an instance of noncompliance or other matter that is","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":14,"line":20,"text":"Tax Title Liens Receivable Revenue Accounts Receivable Interfund Receivable - Federal and State Grant Fund Interfunds Receivable","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":14,"line":21,"text":"Revenue Accounts Receivable Interfund Receivable - Federal and State Grant Fund Interfunds Receivable ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":14,"line":26,"text":"Deficit in Operations Overexpenditure of Appropriation Reserves Special Emergency Authorizations ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":14,"line":29,"text":" Federal and State Grant Fund: Grants Receivable ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":14,"line":30,"text":"Federal and State Grant Fund: Grants Receivable  Total Assets","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":15,"line":10,"text":"Ref. 2011 2010 LIABILITIES, RESERVES AND FUND BALANCE Appropriation Reserves A-3/A-10 $ 1,110,433.63 $ 657,795.64 Reserve for Encumbrances A-l1 218,800.73 315,266.12","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":15,"line":11,"text":"LIABILITIES, RESERVES AND FUND BALANCE Appropriation Reserves A-3/A-10 $ 1,110,433.63 $ 657,795.64 Reserve for Encumbrances A-l1 218,800.73 315,266.12 Tax Overpayments A-12 37,667.14 45,912.05","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":15,"line":13,"text":"Reserve for Encumbrances A-l1 218,800.73 315,266.12 Tax Overpayments A-12 37,667.14 45,912.05 Prepaid Taxes A-13 759,104.67 576,928.42 Reserve for Health Insurance A-14 0.10 662.69","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":15,"line":15,"text":"Prepaid Taxes A-13 759,104.67 576,928.42 Reserve for Health Insurance A-14 0.10 662.69 Reserve for Recreation Improvements A-15 68,851.00 68,851.00 County Taxes Payable A-16 14,588.09 22,998.71","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":15,"line":28,"text":"Reserve for Receivables and Other Assets A 1,787,214.89 3,076,599.23 Fund Balance A-l 1,251,472.29 326,101.62 14,179,205.03 12,980,718.97 Federal and State Grant Fund:","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":15,"line":30,"text":"14,179,205.03 12,980,718.97 Federal and State Grant Fund: Appropriated Reserves A-24 126,965.25 308,368.41 Unappropriated Reserves A-25 70,404.56","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":15,"line":31,"text":"Federal and State Grant Fund: Appropriated Reserves A-24 126,965.25 308,368.41 Unappropriated Reserves A-25 70,404.56 Reserve for Encumbrances A-26 99,597.17 3,848.92","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":15,"line":32,"text":"Appropriated Reserves A-24 126,965.25 308,368.41 Unappropriated Reserves A-25 70,404.56 Reserve for Encumbrances A-26 99,597.17 3,848.92 Due to State of New Jersey A 1,645.42 1,645.42","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":15,"line":39,"text":" Total Liabilities, Reserves and Fund Balance  $_14,685,921.07","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":16,"line":7,"text":"CURRENT FUND COMPARATIVE STATEMENT OF OPERATIONS AND CHANGE IN FUND BALANCE REGULATORY BASIS For the Years Ended December 31,","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":16,"line":11,"text":"Ref. 2011 2010 Revenue and Other Income Realized: Fund Balance Utilized $  1,414,809.00 Miscellaneous Revenue Anticipated A-2 $  3,770,275.72 2,893,299.77","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":16,"line":12,"text":"Revenue and Other Income Realized: Fund Balance Utilized $  1,414,809.00 Miscellaneous Revenue Anticipated A-2 $  3,770,275.72 2,893,299.77 Receipts from Delinquent Taxes A2 2,365,919.34 1,710,116.54","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":16,"line":13,"text":"Fund Balance Utilized $  1,414,809.00 Miscellaneous Revenue Anticipated A-2 $  3,770,275.72 2,893,299.77 Receipts from Delinquent Taxes A2 2,365,919.34 1,710,116.54 Receipts from Current Taxes A-2 53,822,115.34 51,467,882.22","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":16,"line":16,"text":"Receipts from Current Taxes A-2 53,822,115.34 51,467,882.22 Non-Budget Revenues A-2 290,118.58 375,877.17 Other Credits to Income: Unexpended Balance of Appropriation Reserves A-10 281,622.32 220,509.95","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":16,"line":18,"text":"Other Credits to Income: Unexpended Balance of Appropriation Reserves A-10 281,622.32 220,509.95 Interfunds Returned A-20 26,429.27 Accounts Payable Canceled. 57,495.17","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":16,"line":21,"text":"Accounts Payable Canceled. 57,495.17 Tax Overpayments Canceled A-12 0.01 Grants Unappropriated Canceled 20,312.72 Unidentified 36,215.36","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":16,"line":22,"text":"Tax Overpayments Canceled A-12 0.01 Grants Unappropriated Canceled 20,312.72 Unidentified 36,215.36 Grants Appropriated Canceled 583,926.41","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":26,"line":7,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS  For the Year Ended December 31, 2011","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":26,"line":11,"text":" Appropriated Expended Unexpended Budget After Paid or Balance Budget Modification Charged Reserved Canceled","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":26,"line":12,"text":"Appropriated Expended Unexpended Budget After Paid or Balance Budget Modification Charged Reserved Canceled ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":26,"line":13,"text":"Budget After Paid or Balance Budget Modification Charged Reserved Canceled  Contingent $ 1,000.00 $ 1,000.00 $ 1,000.00","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":26,"line":19,"text":"Detail: Salaries and Wages 6,209,496.00 6,181,346.00 6,009,768.78 171,577.22 Other Expenses 5,107,149.00 5,648,417.58 4,745,202.35 903,215.23 ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":26,"line":22,"text":" Deferred Charges and Statutory Expenditures Within CAPS  Statutory Expenditures:","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":26,"line":24,"text":" Statutory Expenditures: Public Employees\u2019 Retirement System 264,613.00 264,613.00 264,613.00 Social Security System (O.A.S.I.) 480,000.00 465,000.00 454,279.66 10,720.34","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":26,"line":28,"text":"Police and Firemen's Retirement System 977,077.00 977,077.00 977,007.00 70.00 Deferred Charges and Statutory Expenditures Within CAPS 1,721,690.00 1,706,690.00 1,695,899.66 10,790.34 Total Appropriations Within CAPS 13,038,335.00 13,536,453.58 12,450,870.79 1,085,582.79","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":26,"line":30,"text":"Within CAPS 1,721,690.00 1,706,690.00 1,695,899.66 10,790.34 Total Appropriations Within CAPS 13,038,335.00 13,536,453.58 12,450,870.79 1,085,582.79  Relocation Assistance 750.00 750.00 750.00","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":26,"line":35,"text":" Shared Service Agreements: Municipal Court - Borough of Point Pleasant Beach 45,000.00 45,000.00 27,190.66 17,809.34 ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":27,"line":6,"text":" STATEMENT OF EXPENDITURES - REGULATORY BASIS  Public and Private Programs Offset by Revenues:","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":27,"line":8,"text":" Public and Private Programs Offset by Revenues:  Clean Communities Program","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":27,"line":22,"text":" Matching Funds for Grants  Total Operations - Excluded from CAPS","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":27,"line":27,"text":" Salaries and Wages  Other Expenses","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":27,"line":39,"text":" Appropriated  Budget After","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":27,"line":41,"text":" Budget After  Budget Modification","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":27,"line":43,"text":" Budget Modification $ 32,311.79 \u00a7$ 32,311.79 8,151.66","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":27,"line":54,"text":" Expended Reserved ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":27,"line":71,"text":" Unexpended Balance ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":28,"line":1,"text":"Payment of Bond Principal Interest on Bonds ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":28,"line":8,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS  For the Year Ended December 31, 2011","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":28,"line":11,"text":"For the Year Ended December 31, 2011 Appropriated xpend Budget After Paid or Budget Modification Charged Reserved","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":28,"line":12,"text":"Appropriated xpend Budget After Paid or Budget Modification Charged Reserved ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":28,"line":13,"text":"Budget After Paid or Budget Modification Charged Reserved  $ \u2014 2,060,000.00 $ 2,060,000.00 $  2,060,000.00","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":28,"line":21,"text":" Unexpended Balance Canceled","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":28,"line":27,"text":" Total Municipal Debt Service Excluded from CAPS 2,756,428.00 2,756,428.00 2,756,427.50  0.50","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":28,"line":37,"text":" Subtotal General Appropriations Reserve for Uncollected Taxes ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":28,"line":40,"text":" Total General Appropriations  0.50","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":29,"line":7,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS For the Year Ended December 31, 2011 Budget After","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":29,"line":9,"text":"For the Year Ended December 31, 2011 Budget After Ref. Modification Budget A-3 $  18,411,903.00","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":29,"line":11,"text":"Ref. Modification Budget A-3 $  18,411,903.00 Added by N.J.S. 40A:4-87 A-2 27,118.38 Special Emergency Appropriation A-8 498,118.58","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":29,"line":13,"text":"Added by N.J.S. 40A:4-87 A-2 27,118.38 Special Emergency Appropriation A-8 498,118.58 A-3 $__18,937,139.96 Paid or","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":29,"line":19,"text":"Reserve for Encumbrances A-11 218,800.73 Appropriated Reserves for Federal and State Grants A-24 312,972.67 Deferred Charges A-8 93,780.00","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":29,"line":20,"text":"Appropriated Reserves for Federal and State Grants A-24 312,972.67 Deferred Charges A-8 93,780.00 Reserve for Uncollected Taxes A-2 2,013,864.21","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":31,"line":13,"text":"Due to State of New Jersey B-3 $ 1.20 Reserve for Animal Control Trust Fund Expenditures B2 $ 658.02 618.29 658.02 619.49 Open Space Trust Fund:","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":32,"line":21,"text":"Cash C-2 Grants Receivable C-7 Interfund - Water/Sewer Capital Fund C-2 ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":32,"line":24,"text":" Interfund - Payroll Fund Cc  Deferred Charges to Future Taxation:","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":32,"line":31,"text":" LIABILITIES, RESERVES AND FUND BALANCE  General Serial Bonds C-8","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":32,"line":42,"text":"Capital Improvement Fund C-14 Reserve for Payment of Debt C-13 Various Reserves C-15 Interfund - Current Fund Cc-9","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":32,"line":45,"text":"Interfund - Current Fund Cc-9 Reserve for Grants Receivable C-6 Fund Balance C-1 ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":32,"line":46,"text":"Reserve for Grants Receivable C-6 Fund Balance C-1  1,347,478.00","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":33,"line":6,"text":"GENERAL CAPITAL FUND STATEMENT OF FUND BALANCE - REGULATORY BASIS  Ref.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":33,"line":11,"text":"Decreased by: Appropriated to 2011 Budget Revenue C-2 375,000.00. Balance, December 31, 2011 (o $ 14,339.61 ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":34,"line":23,"text":" Overexpenditure of Appropriation D-8 92,047.18 96,476.06  Expenditure Without Appropriation D-8 3,620.00","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":34,"line":25,"text":" Expenditure Without Appropriation D-8 3,620.00  195,667.18 610,101.06","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":34,"line":34,"text":" Overexpenditure of Improvement Authorization D 8,310.40 8,310.40 Fixed Capital D-14 30,197,184.00 28,916,180.00 Fixed Capital Authorized and Uncompleted D-15 6,221,436.00 7,029,040.00","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":35,"line":10,"text":"Ref. 2011 2010 LIABILITIES, RESERVES AND FUND BALANCE Operating Fund Appropriation Reserves D-4/D-10 $ 41,169.27 $ 3,380.00","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":35,"line":12,"text":"Operating Fund Appropriation Reserves D-4/D-10 $ 41,169.27 $ 3,380.00 Reserve for Encumbrances D-11 28,197.96 198,266.06 Customer Overpayments D-12 9,698.80 12,447.66","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":35,"line":14,"text":"Reserve for Encumbrances D-11 28,197.96 198,266.06 Customer Overpayments D-12 9,698.80 12,447.66 Interfund - Water/Sewer Utility Capital Fund D-22 662,896.14 662,896.14 Interfund - Current Fund D-22 1.34 7,439.34","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":35,"line":17,"text":"Interfund - Current Fund D-22 1.34 7,439.34 Interfund - Payroll Fund D-22 3,311.18 1,095.72 Accrued Interest on Bonds D-13 84,958.55 89,446.04 Emergency Note Payable D-9 513,625.00","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":35,"line":23,"text":"Reserve for Receivables and Other Assets D 1,238,338.62 810,565.25 Fund Balance D-1 363,187.28 356,356.23 Total Operating Fund 2,431,759.14 2,655,517.44 Capital Fund","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":35,"line":34,"text":"Capital Improvement Fund D-19 259,680.98 283,080.98 Down Payment on Improvements D 600.00 600.00 Reserve for Amortization D-20 28,580,585.27 28,158,495.00 Deferred Reserve for Amortization D-21 255,594.73 69,285.00","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":35,"line":38,"text":"Interfund - General Capital Fund D-5 450.00 Fund Balance D-2 425.55 35,225.55 Total Capital Fund 37,695,175.26 38,627,240.93 ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":35,"line":41,"text":" Total Liabilities, Reserves and Fund Balance  $_40,126,934.40","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":36,"line":6,"text":"WATER/SEWER UTILITY OPERATING FUND COMPARATIVE STATEMENT OF OPERATIONS AND CHANGE IN FUND BALANCE REGULATORY BASIS ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":36,"line":12,"text":"Ref. 2011 2\u00a2 Revenue and Other Income Realized: Fund Balance Utilized D-3 $ 345,000.00 $ 77,492.00 Water/Sewer Rents D-3 6,335,040.24 4,734,389.09","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":36,"line":13,"text":"Revenue and Other Income Realized: Fund Balance Utilized D-3 $ 345,000.00 $ 77,492.00 Water/Sewer Rents D-3 6,335,040.24 4,734,389.09 Interest on Delinquents D-3 51,545.09 32,546.35","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":36,"line":16,"text":"Interest on Delinquents D-3 51,545.09 32,546.35 Miscellaneous Revenue D-3 57,422.86 67,785.29 Reserve for Repayment of Debt D-3 7,800.00 99,796.00 Capital Surplus D-3 27,000.00 145,000.00","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":36,"line":17,"text":"Miscellaneous Revenue D-3 57,422.86 67,785.29 Reserve for Repayment of Debt D-3 7,800.00 99,796.00 Capital Surplus D-3 27,000.00 145,000.00 Other Credits to Income:","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":36,"line":18,"text":"Reserve for Repayment of Debt D-3 7,800.00 99,796.00 Capital Surplus D-3 27,000.00 145,000.00 Other Credits to Income: Unexpended Balance of Appropriation Reserves D-10 3,380.00 382,199.69","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":36,"line":20,"text":"Other Credits to Income: Unexpended Balance of Appropriation Reserves D-10 3,380.00 382,199.69 Cancel Accounts Payable 21,443.90 Total Revenue 6,827,188.19 5,560,652.32","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":36,"line":22,"text":"Cancel Accounts Payable 21,443.90 Total Revenue 6,827,188.19 5,560,652.32 Expenditures: Budget Appropriations:","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":36,"line":23,"text":"Total Revenue 6,827,188.19 5,560,652.32 Expenditures: Budget Appropriations: Operating D-4 4,962,885.12 4,964,113.06","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":36,"line":24,"text":"Expenditures: Budget Appropriations: Operating D-4 4,962,885.12 4,964,113.06 Debt Service D-4 827,236.14 568,080.00","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":36,"line":26,"text":"Operating D-4 4,962,885.12 4,964,113.06 Debt Service D-4 827,236.14 568,080.00 Deferred Charges D-4 530,920.00 Statutory Expenditures D-4 267,182.00 224,646.00","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":36,"line":28,"text":"Deferred Charges D-4 530,920.00 Statutory Expenditures D-4 267,182.00 224,646.00 Deficit in Operations in Prior Years 17,910.00 Miscellaneous Unidentified Charges 40,050.55","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":36,"line":31,"text":"Miscellaneous Unidentified Charges 40,050.55 Total Expenditures 6,588,223.26 5,814,799.61 Excess/(Deficit) in Revenue 238,964.93 (254,147.29) Adjustments to Income Before Fund Balance:","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":36,"line":32,"text":"Total Expenditures 6,588,223.26 5,814,799.61 Excess/(Deficit) in Revenue 238,964.93 (254,147.29) Adjustments to Income Before Fund Balance: Add:","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":36,"line":33,"text":"Excess/(Deficit) in Revenue 238,964.93 (254,147.29) Adjustments to Income Before Fund Balance: Add: Overexpenditure of Appropriations D-4/D-8 12,866.12 96,476.06","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":36,"line":35,"text":"Add: Overexpenditure of Appropriations D-4/D-8 12,866.12 96,476.06 Emergency Authorization D/D-4 100,000.00 513,625.00 Statutory Excess to Fund Balance 351,831.05 355,953.77","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":36,"line":37,"text":"Emergency Authorization D/D-4 100,000.00 513,625.00 Statutory Excess to Fund Balance 351,831.05 355,953.77 Fund Balance January 1 D 356,356.23 77,894.46 708,187.28 433,848.23","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":36,"line":38,"text":"Statutory Excess to Fund Balance 351,831.05 355,953.77 Fund Balance January 1 D 356,356.23 77,894.46 708,187.28 433,848.23 Decreased by:","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":36,"line":41,"text":"Decreased by: Utilization as Anticipated Revenue D-1 345,000.00 77,492.00 Fund Balance December 31 D $ 363,187.28 $ 356,356.23 ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":36,"line":42,"text":"Utilization as Anticipated Revenue D-1 345,000.00 77,492.00 Fund Balance December 31 D $ 363,187.28 $ 356,356.23  The accompanying notes are an integral part of these statements.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":37,"line":5,"text":"WATER/SEWER UTILITY CAPITAL FUND STATEMENT OF FUND BALANCE - REGULATORY BASIS  Ref.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":37,"line":10,"text":"Decreased by: Appropriated to 2011 Budget Revenue D-3/D-5 Balance, December 31, 2011 D ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":38,"line":7,"text":"WATER/SEWER UTILITY OPERATING FUND STATEMENT OF REVENUES - REGULATORY BASIS  For the Year Ended December 31, 2011","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":38,"line":12,"text":"Anticipated Excess or Ref. Budget Realized (Deficit Fund Balance Anticipated D-1 $ 345,000.00 $ 345,000.00 Water/Sewer Rents D-1/D-7 4,746,000.00 5,672,040.24 $ 926,040.24","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":38,"line":13,"text":"Ref. Budget Realized (Deficit Fund Balance Anticipated D-1 $ 345,000.00 $ 345,000.00 Water/Sewer Rents D-1/D-7 4,746,000.00 5,672,040.24 $ 926,040.24 Interest on Delinquents D-1/D-5 32,000.00 51,545.09 19,545.09","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":38,"line":18,"text":"Increased Rents D-1/D-7 663,000.00 663,000.00 Reserve for Repayment of Debt D-1/D-2/D-5 7,800.00 7,800.00 Capital Surplus D-1/D-2/D-5 27,000.00 27,000.00 Surcharge 593,621.00 (593,621.00)","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":38,"line":19,"text":"Reserve for Repayment of Debt D-1/D-2/D-5 7,800.00 7,800.00 Capital Surplus D-1/D-2/D-5 27,000.00 27,000.00 Surcharge 593,621.00 (593,621.00) ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":38,"line":25,"text":"Ref. D-4 Analysis of Miscellaneous Revenue:  Connection Fees $ 9,455.00","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":39,"line":5,"text":"WATER/SEWER UTILITY OPERATING FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS  For the Year Ended December 31, 2011","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":39,"line":9,"text":" Appropriated Budget After Budget Modification","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":39,"line":10,"text":"Appropriated Budget After Budget Modification Operating:","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":39,"line":11,"text":"Budget After Budget Modification Operating: Salaries and Wages $ \u2014 1,007,663.00  \u00a7 977,663.00","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":39,"line":13,"text":"Operating: Salaries and Wages $ \u2014 1,007,663.00  \u00a7 977,663.00 Other Expenses 1,642,981.00 1,672,981.00 Ocean County Utilities Authority 2,199,375.00 2,299,375.00","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":39,"line":16,"text":"Ocean County Utilities Authority 2,199,375.00 2,299,375.00 Debt Service: Payment of Bond Principal 585,000.00 585,000.00 Interest on Bonds 236,000.00 236,000.00","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":39,"line":17,"text":"Debt Service: Payment of Bond Principal 585,000.00 585,000.00 Interest on Bonds 236,000.00 236,000.00 Interest on Notes 6,300.00 6,300.00","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":39,"line":22,"text":"Emergency Authorizations 513,625.00 513,625.00 Overexpenditure of Appropriations 17,295.00 17,295.00 Statutory Expenditures: Contribution to:","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":39,"line":23,"text":"Overexpenditure of Appropriations 17,295.00 17,295.00 Statutory Expenditures: Contribution to: Public Employees\u2019 Retirement System 162,182.00 162,182.00","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":39,"line":27,"text":"Social Security System (O.A.S.L) 80,000.00 80,000.00 Unemployment Compensation Insurance 25,000.00 25,000.00  xpend","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":39,"line":64,"text":" Canceled expended  $ 12,866.12","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":39,"line":84,"text":"Ref. D-3 Analysis of Budget After Modification: Budget Appropriations D3 $  6,475,421.00 Emergency Appropriation D-1/D-8 100,000.00","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":39,"line":85,"text":"Analysis of Budget After Modification: Budget Appropriations D3 $  6,475,421.00 Emergency Appropriation D-1/D-8 100,000.00 ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":39,"line":86,"text":"Budget Appropriations D3 $  6,475,421.00 Emergency Appropriation D-1/D-8 100,000.00  $___6,575,421.00","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":39,"line":94,"text":"Deferred Charges - Emergency Authorizations D-8 Deferred Charges - Overexpenditure of Appropriations D-8 Accrued Interest Bonds D-13 ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":40,"line":5,"text":" PAYROLL FUND COMPARATIVE BALANCE SHEET - REGULATORY BASIS As of December 31,","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":40,"line":14,"text":"LIABILITIES Payroll Taxes Payable $ 71,828.58 $ 67,692.36 Interfund - General Capital Fund 15,935.00 15,935.00 Interfund - Current Fund 1,305.63","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":42,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2011 ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":42,"line":7,"text":" This report includes the financial statements of the Borough of Point Pleasant (the \u201cBorough\u201d), within the County of Ocean, in the State of New Jersey and reflects the activities of the Municipality which is under the control of the Mayor and Borough Council. The financial","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":42,"line":9,"text":"within the County of Ocean, in the State of New Jersey and reflects the activities of the Municipality which is under the control of the Mayor and Borough Council. The financial statements of the Board of Education, the first aid organization and volunteer fire companies are reported separately since their activities are administered by separate boards.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":42,"line":20,"text":"The Governmental Accounting Standards Board (\u201cGASB\u201d) is the recognized standard- setting body for establishing governmental accounting and financial reporting principles generally accepted in the United States of America. The GASB Codification established certain fund types and account groups to be used by general purpose governmental units","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":42,"line":23,"text":"certain fund types and account groups to be used by general purpose governmental units when reporting financial position and results of operations in accordance with accounting principles generally accepted in the United States of America (\u201cGAAP\u201d). ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":42,"line":29,"text":"Affairs, State of New Jersey (the \u201cDivision\u201d). Such principles and practices are designed primarily for determining compliance with legal provisions and budgetary restrictions and as a means of reporting on the stewardship of public officials with respect to public funds. Under this method of accounting, the Borough accounts for its financial activities through","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":42,"line":31,"text":"as a means of reporting on the stewardship of public officials with respect to public funds. Under this method of accounting, the Borough accounts for its financial activities through the following separate funds which differ from the fund structure required by accounting principles generally accepted in the United States of America:","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":42,"line":35,"text":" Current Fund - resources and expenditures for governmental operations of a general nature. Grant Fund - accounts for receipts and disbursements of Federal and State grants. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":42,"line":36,"text":"Current Fund - resources and expenditures for governmental operations of a general nature. Grant Fund - accounts for receipts and disbursements of Federal and State grants.  Trust Funds - receipts, custodianship, and disbursement of monies in accordance with the","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":42,"line":41,"text":" Animal Control Trust Fund - animal license revenue and expenditures.  Length of Service Award Program Fund - Receipt and disbursement of funds held in trust","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":43,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2011 ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":43,"line":19,"text":" Payroll Fund - receipts and disbursements to account for the payroll and payroll tax liabilities of the Borough. Amounts are received from the Current and Water - Sewer Utility.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":43,"line":35,"text":" Budgets and Budgetary Accounting - the Borough of Point Pleasant must adopt an annual budget in accordance with N.J.S.A. 40A:4-4 et al. N.J.S.A. 40A:4-5 which requires the governing body to introduce and approve the annual municipal budget no later than February","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":43,"line":36,"text":"Budgets and Budgetary Accounting - the Borough of Point Pleasant must adopt an annual budget in accordance with N.J.S.A. 40A:4-4 et al. N.J.S.A. 40A:4-5 which requires the governing body to introduce and approve the annual municipal budget no later than February 10 of each year. At introduction, the governing body shall fix the time and place for a","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":43,"line":37,"text":"budget in accordance with N.J.S.A. 40A:4-4 et al. N.J.S.A. 40A:4-5 which requires the governing body to introduce and approve the annual municipal budget no later than February 10 of each year. At introduction, the governing body shall fix the time and place for a public hearing on the budget and must advertise the time and place at least ten days prior to","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":43,"line":39,"text":"10 of each year. At introduction, the governing body shall fix the time and place for a public hearing on the budget and must advertise the time and place at least ten days prior to the hearing in a newspaper published and circulated in the municipality. The public hearing must not be held less than twenty-eight days after the date the budget was introduced. After","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":43,"line":41,"text":"the hearing in a newspaper published and circulated in the municipality. The public hearing must not be held less than twenty-eight days after the date the budget was introduced. After the hearing has been held, the governing body may, by majority vote, adopt the budget or may amend the budget in accordance with N.J.S.A. 40A:4-9.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":43,"line":42,"text":"must not be held less than twenty-eight days after the date the budget was introduced. After the hearing has been held, the governing body may, by majority vote, adopt the budget or may amend the budget in accordance with N.J.S.A. 40A:4-9.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":43,"line":43,"text":"the hearing has been held, the governing body may, by majority vote, adopt the budget or may amend the budget in accordance with N.J.S.A. 40A:4-9.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":44,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2011 ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":44,"line":12,"text":"An extension of the statutory dates for introduction, approval and adoption of the municipal budget may be granted by the Director of the Division of Local Government Services, with the permission of the Local Finance Board. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":44,"line":15,"text":" Budgets are adopted on the same basis of accounting utilized for the preparation of the Borough\u2019s financial statements. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":44,"line":16,"text":"Budgets are adopted on the same basis of accounting utilized for the preparation of the Borough\u2019s financial statements.  Cash, Cash Equivalents and Investments - New Jersey municipal units are required by","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":44,"line":23,"text":"the State of New Jersey or the New Jersey Cash Management Fund. N.J.S.A. 40A:5-15.1 provides a list of securities which may be purchased by New Jersey municipal units.  The Borough of Point Pleasant is required to deposit funds in public depositories protected","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":44,"line":42,"text":"The Borough considers highly liquid investments with an original maturity of three months or less at the time of purchase to be cash equivalents.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":45,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2011 ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":45,"line":11,"text":" Property Taxes and Other Revenues - property taxes and other revenues are recognized on a cash basis. Receivables for property taxes and other items that are susceptible to accrual ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":45,"line":15,"text":"are recorded with offsetting reserves on the balance sheet of the Borough\u2019s Current Fund. GAAP requires such revenues to be recognized in the accounting period when they become susceptible to accrual, reduced by an allowance for doubtful accounts. Property taxes are payable quarterly on the first day of February, May, August and November.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":45,"line":19,"text":" Grant Revenues and Expenditures - Federal and State grants, entitlements or shared revenues received for purposes normally financed through the Current Fund are recognized when anticipated in the Borough budget. GAAP requires such revenues to be recognized","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":45,"line":20,"text":"Grant Revenues and Expenditures - Federal and State grants, entitlements or shared revenues received for purposes normally financed through the Current Fund are recognized when anticipated in the Borough budget. GAAP requires such revenues to be recognized in the accounting period when they are earned and the expenditures to be recognized when","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":45,"line":21,"text":"revenues received for purposes normally financed through the Current Fund are recognized when anticipated in the Borough budget. GAAP requires such revenues to be recognized in the accounting period when they are earned and the expenditures to be recognized when the liability is incurred.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."}]