[{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":22,"text":"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."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":25,"text":" Expenditures - unexpended or uncommitted appropriations, at December 31, are reported as expenditures through the establishment of appropriation reserves unless canceled by the governing body. GAAP requires expenditures to be recognized in the accounting period 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":45,"line":26,"text":"Expenditures - unexpended or uncommitted appropriations, at December 31, are reported as expenditures through the establishment of appropriation reserves unless canceled by the governing body. GAAP requires expenditures to be recognized in the accounting period in which the fund liability is incurred, if measurable, except for unmatured interest on 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":45,"line":27,"text":"as expenditures through the establishment of appropriation reserves unless canceled by the governing body. GAAP requires expenditures to be recognized in the accounting period in which the fund liability is incurred, if measurable, except for unmatured interest on general long-term debt, which should be recognized when due.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":29,"text":"which the fund liability is incurred, if measurable, except for unmatured interest on general long-term debt, which should be recognized when due.  Encumbrances - contractual orders at December 31 are reported as expenditures through 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":45,"line":31,"text":" Encumbrances - contractual orders at December 31 are reported as expenditures through the establishment of a reserve for encumbrances. Encumbrances do not constitute expenditures under GAAP.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":32,"text":"Encumbrances - contractual orders at December 31 are reported as expenditures through the establishment of a reserve for encumbrances. Encumbrances do not constitute expenditures under GAAP. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":35,"text":" Appropriation Reserves - are available until lapsed at the close of the succeeding year to meet specific claims, commitments or contracts incurred during the preceding year. Lapsed appropriation reserves are recorded as additions to income. Appropriation reserves do not","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":36,"text":"Appropriation Reserves - are available until lapsed at the close of the succeeding year to meet specific claims, commitments or contracts incurred during the preceding year. Lapsed appropriation reserves are recorded as additions to income. Appropriation reserves do not exist under GAAP.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":37,"text":"meet specific claims, commitments or contracts incurred during the preceding year. Lapsed appropriation reserves are recorded as additions to income. Appropriation reserves do not exist under GAAP. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":41,"text":"Deferred Charges - the regulatory basis of accounting utilized by the Borough requires that certain expenditures be deferred, and raised as items of appropriation in budgets of succeeding years. These deferred charges include the two general categories, overexpenditures and emergency appropriations.  Overexpenditures occur 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":43,"text":"succeeding years. These deferred charges include the two general categories, overexpenditures and emergency appropriations.  Overexpenditures occur when expenditures recorded as \u201cpaid or charged\u201d exceed available appropriation balances. Emergency appropriations occur when, subsequent to the adoption of a balanced budget, 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":45,"line":44,"text":"overexpenditures and emergency appropriations.  Overexpenditures occur when expenditures recorded as \u201cpaid or charged\u201d exceed available appropriation balances. Emergency appropriations occur when, subsequent to the adoption of a balanced budget, the governing body authorizes the establishment of additional appropriations based on","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":45,"text":"expenditures recorded as \u201cpaid or charged\u201d exceed available appropriation balances. Emergency appropriations occur when, subsequent to the adoption of a balanced budget, the governing body authorizes the establishment of additional appropriations based on unforeseen circumstances or for other special purposes as defined by statute.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":46,"text":"Emergency appropriations occur when, subsequent to the adoption of a balanced budget, the governing body authorizes the establishment of additional appropriations based on unforeseen circumstances or for other special purposes as defined by statute. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":46,"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":46,"line":11,"text":" Deferred Charges (continued) - Overexpenditures and emergency appropriations are deducted from total expenditures in the calculation of operating results and are established ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":46,"line":12,"text":"Deferred Charges (continued) - Overexpenditures and emergency appropriations are deducted from total expenditures in the calculation of operating results and are established  as assets for Deferred Charges on the respective balance sheet. GAAP does not permit 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":46,"line":15,"text":"as assets for Deferred Charges on the respective balance sheet. GAAP does not permit the deferral of overexpenditures to succeeding budgets. In addition, GAAP does not recognize expenditures based on the authorization of an appropriation. Instead, the authorization of special purpose expenditures, such as the preparation of tax maps or revaluation 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":46,"line":16,"text":"deferral of overexpenditures to succeeding budgets. In addition, GAAP does not recognize expenditures based on the authorization of an appropriation. Instead, the authorization of special purpose expenditures, such as the preparation of tax maps or revaluation of assessable real property, would represent the designation of fund balance. The status 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":46,"line":17,"text":"expenditures based on the authorization of an appropriation. Instead, the authorization of special purpose expenditures, such as the preparation of tax maps or revaluation of assessable real property, would represent the designation of fund balance. The status of deferred charges at December 31, 2011 is set forth in Note 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":46,"line":18,"text":"special purpose expenditures, such as the preparation of tax maps or revaluation of assessable real property, would represent the designation of fund balance. The status of deferred charges at December 31, 2011 is set forth in Note 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":46,"line":21,"text":" Compensated Absences - expenditures relating to obligations for unused vested accumulated vacation and sick pay are not recorded until paid. GAAP requires that the amount that would normally be liquidated with expendable available financial resources be recorded as","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":46,"line":23,"text":"vacation and sick pay are not recorded until paid. GAAP requires that the amount that would normally be liquidated with expendable available financial resources be recorded as an expenditure in the operating funds and the remaining obligations be recorded as a long- term obligation.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":46,"line":24,"text":"would normally be liquidated with expendable available financial resources be recorded as an expenditure in the operating funds and the remaining obligations be recorded as a long- term obligation. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":46,"line":37,"text":"Inventory of Supplies - the cost of inventories of supplies for all funds are recorded as expenditures at the time individual items are purchased. The inventories have offsetting reserve amounts. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":46,"line":40,"text":" Fixed Assets - Utility - property and equipment purchased by the Utility Funds are recorded in the Utility Capital Funds at cost and is adjusted for dispositions and abandonments. The amount reported for reserve for amortization of fixed capital acquired on the balance sheet","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":46,"line":43,"text":"amount reported for reserve for amortization of fixed capital acquired on the balance sheet of the Utility Capital Funds represents the aggregate charges (capital outlay and debt service) to the operating budget for the costs of acquisitions of property and equipment and proceeds from grants-in-aid. The utilities do not record depreciation of property 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":46,"line":44,"text":"of the Utility Capital Funds represents the aggregate charges (capital outlay and debt service) to the operating budget for the costs of acquisitions of property and equipment and proceeds from grants-in-aid. The utilities do not record depreciation of property and equipment. GAAP does not require the establishment of a reserve for amortization of fixed","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":46,"line":45,"text":"service) to the operating budget for the costs of acquisitions of property and equipment and proceeds from grants-in-aid. The utilities do not record depreciation of property and equipment. GAAP does not require the establishment of a reserve for amortization of fixed capital, whereas it does require the recognition of depreciation of property and equipment","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":47,"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":47,"line":12,"text":"Reserve for Sale of Municipal Assets - the proceeds of the sale of municipal assets can be held until made available through a future budget appropriation. GAAP requires such proceeds to be recorded as revenue in the year of sale. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":47,"line":13,"text":"held until made available through a future budget appropriation. GAAP requires such proceeds to be recorded as revenue in the year of sale.  General Fixed Assets - property and equipment purchased by the Current and the 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":47,"line":15,"text":" General Fixed Assets - property and equipment purchased by the Current and the General Capital Funds are recorded as expenditures at the time of purchase and are not capitalized. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":47,"line":16,"text":"General Fixed Assets - property and equipment purchased by the Current and the General Capital Funds are recorded as expenditures at the time of purchase and are not capitalized.  Accounting for Governmental Fixed Assets, as promulgated by Technical 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":47,"line":31,"text":" No depreciation on general fixed assets is recorded in the financial statements.  Fixed assets acquired through grants-in-aid or contributed capital are not accounted for","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":47,"line":33,"text":" Fixed assets acquired through grants-in-aid or contributed capital are not accounted for separately. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":47,"line":38,"text":"presented in the accompanying Balance Sheets and Statements of Operations and Changes in Fund Balance in order to provide an understanding of changes in the Borough\u2019s financial position. However, Comparative Statements of Revenue and Statements of Expenditures have not been presented since this inclusion would make the statements unduly complex 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":47,"line":39,"text":"in Fund Balance in order to provide an understanding of changes in the Borough\u2019s financial position. However, Comparative Statements of Revenue and Statements of Expenditures have not been presented since this inclusion would make the statements unduly complex and difficult to read.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":47,"line":43,"text":" Basic Financial Statements  The GASB Codification also defines the financial statements of a governmental unit to 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":47,"line":45,"text":" The GASB Codification also defines the financial statements of a governmental unit to be presented in the general purpose financial statements to be in accordance with GAAP. The Borough presents the financial statements listed in the table of contents which are 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":47,"line":46,"text":"The GASB Codification also defines the financial statements of a governmental unit to be presented in the general purpose financial statements to be in accordance with GAAP. The Borough presents the financial statements listed in the table of contents which are required by the Division and which differ from the financial statements required by GAAP. 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":47,"line":47,"text":"presented in the general purpose financial statements to be in accordance with GAAP. The Borough presents the financial statements listed in the table of contents which are required by the Division and which differ from the financial statements required by GAAP. In addition, the Division requires the financial statements listed in the table of contents to 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":47,"line":48,"text":"Borough presents the financial statements listed in the table of contents which are required by the Division and which differ from the financial statements required by GAAP. In addition, the Division requires the financial statements listed in the table of contents to be referenced to the supplementary schedules. This practice differs from GAAP.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":47,"line":49,"text":"by the Division and which differ from the financial statements required by GAAP. In addition, the Division requires the financial statements listed in the table of contents to be referenced to the supplementary schedules. This practice differs from GAAP. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":48,"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":48,"line":13,"text":"bank balance of $16,570,710.24. Of the bank balance $250,000.00 was covered by federal depository insurance, and the remainder was covered by the Governmental Unit Deposit Protection Act. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":48,"line":31,"text":"LOSAP $622,583.55 $622,583.55 Interest Rate Risk  LOSAP investment options are at the discretion of each individual participant and not 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":48,"line":42,"text":" During the year, the Borough had none of its idle funds invested in repurchase agreements  collateralized by eligible securities. At the close of the year, no such investments were held 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":49,"line":6,"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":49,"line":20,"text":" LONG-TERM DEBT  The Local Bond Law governs the issuance of bonds and notes to finance general municipal","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":49,"line":23,"text":"The Local Bond Law governs the issuance of bonds and notes to finance general municipal capital expenditures. Bonds are retired in serial installments within the statutory period of usefulness, Bonds issued by the Borough are general obligation bonds, backed by the full faith and credit of the Borough. Bond anticipation notes are issued to temporarily finance capital","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":49,"line":29,"text":"must be paid no later than the tenth anniversary of the date of the original note. The State of New Jersey also prescribes that on or before the third anniversary date of the original note a payment of at least equal to the first legally payable installment of the bonds in anticipation of which such notes were issued be paid. A second legal installment must be paid if the notes are to be renewed","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":50,"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":50,"line":5,"text":" NOTES LONG-TERM DEBT (continued) Bonds Payable (continued) ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":50,"line":10,"text":" Schedule of Annual Debt Service Requirements for Principal and Interest for the Next Five (5) Years and  Five-Year Increments Thereafter for General Capital Fund Bonds Issued and Outstanding","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":51,"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":51,"line":5,"text":" NOTES LONG-TERM DEBT (continued) Bonds Payable (continued) ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":51,"line":8,"text":" Schedule of Annual Debt Service Requirements for Principal and Interest for the Next Five (5) Years and Five-Year Increments Thereafter for Water-Sewer Utility Capital Fund Bonds Issued and Outstanding ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":51,"line":34,"text":" rate at 2.00%. $ 75,883.60  On October 24, 2000, the Borough received a $305,000.00","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":51,"line":44,"text":" rate at 2.00%. 155,503.74  On November 1, 2010 the Borough received a $113,000.00","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":51,"line":50,"text":" $2,407.18 to $3,478.57 through 2030, interest rate at 2.00% 110,616.65 Total General Capital Loans $ __ 342,003.99 ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":52,"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":52,"line":5,"text":" NOTE5 LONG-TERM DEBT (continued) Loans Payable (continued) General Capital Fund Loans Payable (continued)","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":52,"line":9,"text":" Schedule of Annual Debt Service Requirements for Principal and Interest for the Next Five (5) Years and  Five-Year Increments Thereafter for General Capital Fund Loans Issued and Outstanding","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":52,"line":25,"text":" Changes in Outstanding Long-Term Debt  Transactions for the year ended December 31, 2011 are summarized 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":53,"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":53,"line":5,"text":" NOTES LONG-TERM DEBT (continued)  NOTE 6","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":53,"line":11,"text":" New Jersey statutes limit the debt of a municipality to 3.50% of the average of the last three preceding years equalized valuations of the taxable real estate and improvements. The Borough\u2019s statutory net debt at December 31, 2011 was .58%. The Borough\u2019s remaining","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":53,"line":13,"text":"preceding years equalized valuations of the taxable real estate and improvements. The Borough\u2019s statutory net debt at December 31, 2011 was .58%. The Borough\u2019s remaining borrowing power is 2.92%. ","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":53,"line":16,"text":" The summary of municipal debt for the last three years and the calculation of statutory net debt is presented in the Supplementary Data section of this report. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":53,"line":19,"text":" SHORT-TERM DEBT  The Borough issues bond anticipation notes to temporarily fund various capital projects prior","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":53,"line":30,"text":" The Borough issues special emergency notes to fund special emergency appropriations prior to the funds being raised in the budget. The term of the notes cannot exceed one year but the notes may be renewed from time to time, but at least 1/5 of all such notes, and the renewals thereof,","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":53,"line":31,"text":"The Borough issues special emergency notes to fund special emergency appropriations prior to the funds being raised in the budget. The term of the notes cannot exceed one year but the notes may be renewed from time to time, but at least 1/5 of all such notes, and the renewals thereof, shall mature and be paid not later than the last day of the fifth year following the date 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":53,"line":38,"text":"emergency notes. The notes were issued on December 21, 2011 and mature on December 21, 2012 at an interest rate of 2.25%.  Emergency Notes (40A:4-51)","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":53,"line":43,"text":"Any local unit may borrow money and issue negotiable notes to meet an emergency appropriation. All such notes, and any renewals thereof, shall mature not later than the last day of the fiscal year next succeeding the fiscal year in which such notes were issued and the emergency appropriation authorized.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":53,"line":45,"text":"of the fiscal year next succeeding the fiscal year in which such notes were issued and the emergency appropriation authorized.  -18-","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":54,"line":6,"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":54,"line":9,"text":" SHORT-TERM DEBT (continued) Changes in Special Emergency Notes and Emergency Notes ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":54,"line":27,"text":"of the capital projects to be raised by future taxation. Funded deferred charges relate to permanent debt issued, whereas unfunded deferred charges relate to temporary or non-funding of the authorized cost of capital projects. According to the New Jersey Statutes Annotated 40A:2-4, the Borough may levy taxes on all taxable property within the local unit to repay 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":54,"line":29,"text":"of the authorized cost of capital projects. According to the New Jersey Statutes Annotated 40A:2-4, the Borough may levy taxes on all taxable property within the local unit to repay the debt. Annually, the Borough raises the debt requirements for the particular year in the current budget. As funds are raised, the deferred charges are reduced.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":54,"line":30,"text":"40A:2-4, the Borough may levy taxes on all taxable property within the local unit to repay the debt. Annually, the Borough raises the debt requirements for the particular year in the current budget. As funds are raised, the deferred charges are reduced. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":54,"line":31,"text":"debt. Annually, the Borough raises the debt requirements for the particular year in the current budget. As funds are raised, the deferred charges are reduced.  -19-","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":55,"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":55,"line":5,"text":" NOTE8 DEFERRED CHARGES TO BE RAISED IN SUCCEEDING BUDGETS  Certain expenditures are required to be deferred to budgets of succeeding years. At December","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":55,"line":7,"text":" Certain expenditures are required to be deferred to budgets of succeeding years. At December 31, 2011 the following deferred charges are shown on the Balance Sheets of the various 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":55,"line":11,"text":"Balance Balance December 2012 Budget Succeeding  31,2011 _ Appropriation Budgets","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":55,"line":13,"text":" 31,2011 _ Appropriation Budgets  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":55,"line":19,"text":"Deficit in Operations 32,541.79 32,541.79 - Overexpenditure of Appropriation Reserves 13,462.87 13,462.87  638,083.24 225,946.79 412,136.45","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":55,"line":25,"text":" Emergency Appropriation 100,000.00 100,000.00 - Overexpenditure of Appropriation 92,047.18 92,047.18 - Expenditure Without Appropriation 3,620.00 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":55,"line":26,"text":"Emergency Appropriation 100,000.00 100,000.00 - Overexpenditure of Appropriation 92,047.18 92,047.18 - Expenditure Without Appropriation 3,620.00 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":55,"line":27,"text":"Overexpenditure of Appropriation 92,047.18 92,047.18 - Expenditure Without Appropriation 3,620.00 3,620.00 -  195,667.18 195,667.18 -","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":55,"line":32,"text":"Water-Sewer Utility Capital Fund: Overexpenditure of Improvement  Authorization 8,310.40 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":55,"line":38,"text":" The appropriations in the 2012 budget are not as required by statute.  NOTE9 TAXES COLLECTED IN ADVANCE","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":55,"line":42,"text":" Taxes collected in advance and set forth as cash liabilities in the financial statements, are as follows: Balance 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":56,"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":56,"line":11,"text":"Tax Assessor as of October 1* in each year and filed with the County Board of Taxation (\u201cBoard\u201d) by January 10\" of the following year. Upon the filing of certified adopted budgets by the Borough, Regional High School District, Local School District, and County, the tax rate is struck by the Board based on the certified amounts in each of the taxing districts for collection","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":56,"line":12,"text":"(\u201cBoard\u201d) by January 10\" of the following year. Upon the filing of certified adopted budgets by the Borough, Regional High School District, Local School District, and County, the tax rate is struck by the Board based on the certified amounts in each of the taxing districts for collection to fund the budgets. Pursuant to statute, this process is to be completed on or before May 20\u00b0,","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":56,"line":14,"text":"struck by the Board based on the certified amounts in each of the taxing districts for collection to fund the budgets. Pursuant to statute, this process is to be completed on or before May 20\u00b0, with a completed duplicate of the tax rolls to be delivered to the Borough Tax Collector (\u201cCollector\u201d) on or before June 3\".","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":56,"line":22,"text":"the property owner receives a preliminary bill for the succeeding year based on one half of the prior year\u2019s tax. The preliminary payments are due and payable on February 1* and May 1*. The N.J. Statutes allow a grace period of 10 days for each payment period and the Borough granted this option to taxpayers. Taxes become delinquent if not paid on the installment dates 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":56,"line":23,"text":"prior year\u2019s tax. The preliminary payments are due and payable on February 1* and May 1*. The N.J. Statutes allow a grace period of 10 days for each payment period and the Borough granted this option to taxpayers. Taxes become delinquent if not paid on the installment dates and become subject to interest penalties of 8% or 18% of the amount delinquent. If taxes 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":56,"line":35,"text":"C. 63 provides that any municipality that levies school taxes on a school year basis may defer from the municipal purposes tax levy 50% (fifty percent) of the levy. The amounts so deferred shall be regarded as fund balance and shall be used to offset the local property tax levy for local purposes. At year end taxes due consisted of the following:","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":56,"line":36,"text":"from the municipal purposes tax levy 50% (fifty percent) of the levy. The amounts so deferred shall be regarded as fund balance and shall be used to offset the local property tax levy for local purposes. At year end taxes due consisted of the following: ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":57,"line":6,"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":57,"line":9,"text":" FUND BALANCES APPROPRIATED  Fund Balances at December 31, 2011, which are appropriated and included as anticipated","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":57,"line":11,"text":" Fund Balances at December 31, 2011, which are appropriated and included as anticipated revenue in the 2012 municipal budgets for the year ended December 31, 2012, are 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":57,"line":12,"text":"Fund Balances at December 31, 2011, which are appropriated and included as anticipated revenue in the 2012 municipal budgets for the year ended December 31, 2012, are as follows:  Current Fund $1,221,000.00","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":57,"line":17,"text":" PENSIONS AND RETIREMENT PLANS  Plan 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":57,"line":23,"text":"and the Police and Firemen\u2019s Retirement System (PFRS), cost-sharing multiple-employer defined benefit pension plans administered by the Division of Pensions in the Department of the Treasury, State of New Jersey. The plans provide retirement, death, disability benefits and medical benefits to certain qualifying plan members and beneficiaries. The Public Employees\u2019","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":57,"line":24,"text":"defined benefit pension plans administered by the Division of Pensions in the Department of the Treasury, State of New Jersey. The plans provide retirement, death, disability benefits and medical benefits to certain qualifying plan members and beneficiaries. The Public Employees\u2019 Retirement System was established January 1, 1955 under the provisions of N.J.S.A. 43:15A.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":57,"line":25,"text":"Treasury, State of New Jersey. The plans provide retirement, death, disability benefits and medical benefits to certain qualifying plan members and beneficiaries. The Public Employees\u2019 Retirement System was established January 1, 1955 under the provisions of N.J.S.A. 43:15A. The Police and Firemen\u2019s Retirement System was established July 1, 1944 under the provisions","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":57,"line":29,"text":"of N.J.S.A. 43:16A. The Public Employees\u2019 Retirement System and the Police and Firemen\u2019s Retirement System issue publicly available financial reports that include financial statements and required supplementary information. These reports may be obtained by writing to the State of New Jersey, Division of Pensions.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":57,"line":31,"text":"and required supplementary information. These reports may be obtained by writing to the State of New Jersey, Division of Pensions.  Funding Policy","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":57,"line":36,"text":"Employee contributions at December 31, 2011 were six and one-half (6 %%) and ten percent (10%) of their base wages for PERS and PFRS, respectively. Employer\u2019s contributions are actuarially determined annually by the Division of Pensions. The Borough\u2019s contributions to the plan for the past three (3) years are 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":57,"line":37,"text":"(10%) of their base wages for PERS and PFRS, respectively. Employer\u2019s contributions are actuarially determined annually by the Division of Pensions. The Borough\u2019s contributions to the plan for the past three (3) years are 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":58,"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":58,"line":5,"text":" NOTE 14 POST EMPLOYMENT BENEFITS OTHER THAN PENSIONS (\u201cOPEB\u201d)  A. Plan 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":58,"line":9,"text":" In addition to the pension benefits described in Note 13, the Borough contributes to the New Jersey State Health Benefits Program (SHBP), a cost-sharing, multiple-employer defined benefit post-employment healthcare plan administered by the State of New Jersey Division of Pensions.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":58,"line":10,"text":"In addition to the pension benefits described in Note 13, the Borough contributes to the New Jersey State Health Benefits Program (SHBP), a cost-sharing, multiple-employer defined benefit post-employment healthcare plan administered by the State of New Jersey Division of Pensions. SHBP was established in 1961 under N.J.S.A. 52:14-17.25 et seq., governing the operation 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":58,"line":11,"text":"Jersey State Health Benefits Program (SHBP), a cost-sharing, multiple-employer defined benefit post-employment healthcare plan administered by the State of New Jersey Division of Pensions. SHBP was established in 1961 under N.J.S.A. 52:14-17.25 et seq., governing the operation and administration of the program are found in Title 17, Chapter 9 of the New J lersey Administrative","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":58,"line":19,"text":"employers in 1964. Local employers must adopt a resolution to participate in the SHBP. The Borough provides post-employment health care benefits to employees upon retirement after twenty-five years of service to the Borough of Point Pleasant and remains in effect until the employee becomes Medicare eligible. The plan can be amended by the Borough subject 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":58,"line":22,"text":"employee becomes Medicare eligible. The plan can be amended by the Borough subject to applicable collective bargaining and employment agreements.  The State Health Benefits Commission is the executive body established by statute to 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":58,"line":24,"text":" The State Health Benefits Commission is the executive body established by statute to be responsible for the operation of the SHBP. The State of New Jersey Division of Pensions and Benefits issues a publicly available financial report that includes the financial statements 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":58,"line":25,"text":"The State Health Benefits Commission is the executive body established by statute to be responsible for the operation of the SHBP. The State of New Jersey Division of Pensions and Benefits issues a publicly available financial report that includes the financial statements and required supplementary information for the SHBP. That report may be obtained by writing 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":58,"line":26,"text":"responsible for the operation of the SHBP. The State of New Jersey Division of Pensions and Benefits issues a publicly available financial report that includes the financial statements and required supplementary information for the SHBP. That report may be obtained by writing to: State of New Jersey Division of Pensions and Benefits, P.O. Box 295, Trenton, NJ 08625-0295","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":58,"line":28,"text":"required supplementary information for the SHBP. That report may be obtained by writing to: State of New Jersey Division of Pensions and Benefits, P.O. Box 295, Trenton, NJ 08625-0295 or by visiting their website. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":58,"line":33,"text":" Participating employers are contractually required to contribute based on the amount of premiums attributable to their retirees. Post employment health benefits under the plan have been funded on a pay-as-you-go basis since 1994. Prior to 1994, medical benefits were funded","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":58,"line":34,"text":"Participating employers are contractually required to contribute based on the amount of premiums attributable to their retirees. Post employment health benefits under the plan have been funded on a pay-as-you-go basis since 1994. Prior to 1994, medical benefits were funded on an actuarial 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":58,"line":35,"text":"premiums attributable to their retirees. Post employment health benefits under the plan have been funded on a pay-as-you-go basis since 1994. Prior to 1994, medical benefits were funded on an actuarial 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":58,"line":40,"text":"Borough on a monthly basis. The Borough currently contributes on a pay-as-you-go basis based upon monthly invoices from the State of New Jersey Division of Pensions. Contributions to the plan and the number of former employees eligible for and participating in the post employment health care benefits program with the SHBP for the year ending December 31, 2011 and for 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":58,"line":42,"text":"plan and the number of former employees eligible for and participating in the post employment health care benefits program with the SHBP for the year ending December 31, 2011 and for the period July 1, 2010 to December 31, 2010 was 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":59,"line":6,"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":59,"line":9,"text":" POST EMPLOYMENT BENEFITS OTHER THAN PENSIONS (\u201cOPEB\u201d) (continued)  B. Funding Policy (continued)","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":59,"line":15,"text":" Prior to July 1, 2010, the Borough administered a single employer defined benefit healthcare plan. Contributions to the prior plan for the period January 1, 2010 to June 30, 2010 was $93,014.68 for 17 retired employees. Actuarial data for prior years has not been provided.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":59,"line":19,"text":" DEFERRED COMPENSATION PLAN  The Borough offers its employees a deferred compensation plan created in accordance with","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":59,"line":21,"text":" The Borough offers its employees a deferred compensation plan created in accordance with Internal Revenue Code 457. The plan permits participants to defer a portion of their salary until future years. Amounts deferred under the plan are not ordinarily available to employees until","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":59,"line":22,"text":"The Borough offers its employees a deferred compensation plan created in accordance with Internal Revenue Code 457. The plan permits participants to defer a portion of their salary until future years. Amounts deferred under the plan are not ordinarily available to employees until termination, retirement, death or unforeseeable emergency.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":59,"line":26,"text":" All amounts of compensation deferred under the Plan, all property and rights purchased with the amounts, and all income attributable to these amounts are for the exclusive benefit of the Plan participants and their beneficiaries and the assets cannot be diverted to any other purpose. 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":59,"line":27,"text":"All amounts of compensation deferred under the Plan, all property and rights purchased with the amounts, and all income attributable to these amounts are for the exclusive benefit of the Plan participants and their beneficiaries and the assets cannot be diverted to any other purpose. The Borough serves as Trustee under the Plan.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":59,"line":36,"text":"under the laws of the State of New Jersey and is established with the intent that it meets the requirements of a \u201clength of service award plan under Section 457(e)11 of the Internal Revenue Code\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":59,"line":42,"text":" Appropriations - Appropriations for the purpose of funding the Borough\u2019s LOSAP shall be included as a separate line item in the Borough\u2019s budget. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":59,"line":43,"text":"Appropriations - Appropriations for the purpose of funding the Borough\u2019s LOSAP shall be included as a separate line item in the Borough\u2019s budget.  Periodic Increases - Notwithstanding the provisions above, the annual contribution to be 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":60,"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":60,"line":21,"text":"eligibility shall be binding upon the Plan Administrator, participant, beneficiaries and any and all other persons having an interest hereunder, subject to appropriate judicial review.  Terms of Participation - The Plan Administrator shall have the right to require any active","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":61,"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":61,"line":5,"text":" NOTE 17 INTERFUND BALANCES  The composition of interfund balances as of December 31, 2011 is 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":61,"line":7,"text":" The composition of interfund balances as of December 31, 2011 is as follows:  Receivable Fund Payable Fund Amount","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":61,"line":11,"text":"Current Fund General Capital Fund $ 2.00 Current Fund Payroll Fund 1,305.63 Current Fund Water-Sewer Utility Operating Fund 1,34 Current Fund Federal and State Grant Fund 207,880.44","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":61,"line":13,"text":"Current Fund Water-Sewer Utility Operating Fund 1,34 Current Fund Federal and State Grant Fund 207,880.44 209,189.41 Open Space Trust Fund Current Fund 205.15","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":61,"line":16,"text":"Open Space Trust Fund Current Fund 205.15 Payroll Fund Water-Sewer Utility Operating Fund 3,311.18 Trust Other Fund Current Fund 52,437.13 ","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":61,"line":20,"text":"Water-Sewer Utility Capital Fund Water-Sewer Utility Operating Fund 662,896.14 General Capital Fund Payroll Fund 15,935.00 $ _ 943,974.01 ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":61,"line":23,"text":" All balances resulted the time lag between the dates that (1) reimbursable expenditures occur, (2) revenues/receipts are collected, and (3) payments between funds are 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":61,"line":24,"text":"All balances resulted the time lag between the dates that (1) reimbursable expenditures occur, (2) revenues/receipts are collected, and (3) payments between funds are made.  NOTE 18 INTERFUND TRANSFERS","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":61,"line":35,"text":"Current Fund Animal Control Trust Fund 1.00 Current Fund Federal and State Grant Fund 72,481.03 Payroll Fund Current Fund 18,649.47 Payroll Fund Water/Sewer Utility Operating Fund 2,215.46","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":61,"line":36,"text":"Current Fund Federal and State Grant Fund 72,481.03 Payroll Fund Current Fund 18,649.47 Payroll Fund Water/Sewer Utility Operating Fund 2,215.46 Water/Sewer Utility Operating Fund Trust Other Fund 6,322.14","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":61,"line":37,"text":"Payroll Fund Current Fund 18,649.47 Payroll Fund Water/Sewer Utility Operating Fund 2,215.46 Water/Sewer Utility Operating Fund Trust Other Fund 6,322.14 ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":62,"line":6,"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":62,"line":13,"text":"* The Current Fund to finance various programs accounted for in other funds in accordance with budgetary authorizations or requirements as prescribed by the Division of Local Government Services, Department of Community Affairs, State of 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":62,"line":18,"text":" accounted for in the Utility Capital Funds in accordance with budgetary authorizations.  FIXED ASSETS AND FIXED CAPITAL","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":63,"line":8,"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":63,"line":15,"text":"destruction of assets; error and omission; injuries to employees; and natural disaster. The Borough is a member of the Ocean County Municipal Joint Insurance Fund (JIF). This public entity risk pool is both an insured and self-administered group of municipalities established for the purpose of insuring against property damage, general liability, motor vehicles and equipment","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":63,"line":18,"text":"the purpose of insuring against property damage, general liability, motor vehicles and equipment liability and workmen\u2019s compensation. The JIF will be self-sustaining through member premiums. The JIF participates in the Municipal Excess Liability Insurance program. There were no settlements in excess of insurance coverage in 2011, 2010 and 2009.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":63,"line":19,"text":"liability and workmen\u2019s compensation. The JIF will be self-sustaining through member premiums. The JIF participates in the Municipal Excess Liability Insurance program. There were no settlements in excess of insurance coverage in 2011, 2010 and 2009. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":63,"line":20,"text":"premiums. The JIF participates in the Municipal Excess Liability Insurance program. There were no settlements in excess of insurance coverage in 2011, 2010 and 2009.  CONTINGENT LIABILITIES","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":63,"line":30,"text":"accumulate unused vacation and sick pay, which may be taken as time off or paid ata later date at an agreed upon rate. The total amount of the liability upon retirement, based upon the above data and limitations, is approximately $1,702,000.00 at December 31, 2011. In accordance with New Jersey accounting principles, this amount is not reported as an expenditure or liability 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":63,"line":32,"text":"data and limitations, is approximately $1,702,000.00 at December 31, 2011. In accordance with New Jersey accounting principles, this amount is not reported as an expenditure or liability in the accompanying 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":63,"line":33,"text":"New Jersey accounting principles, this amount is not reported as an expenditure or liability in the accompanying financial statements.  Unemployment Compensation Insurance","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":63,"line":35,"text":" Unemployment Compensation Insurance  Effective January 1, 1978, most municipal employees were eligible for unemployment","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":63,"line":38,"text":"Effective January 1, 1978, most municipal employees were eligible for unemployment compensation insurance (N.J.S.A. 43:21-3 et. seq.). The Borough has elected to provide a self- insured plan whereby the municipal cost and employee contributions are deposited in a trust fund from which claims, if any, will be paid. The Borough has not established a reserve 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":63,"line":41,"text":"fund from which claims, if any, will be paid. The Borough has not established a reserve in the trust fund. The amount in the payroll fund can not be determined.  Litigation","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":63,"line":49,"text":"claim which is pending or known to be threatened, or all of them combined, will not have a material adverse effect on the Borough\u2019s financial position or adversely affect the Borough\u2019s ability to levy, collect, and enforce the collection of taxes or other revenue for the payment of its bonds or other obligations.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":63,"line":50,"text":"material adverse effect on the Borough\u2019s financial position or adversely affect the Borough\u2019s ability to levy, collect, and enforce the collection of taxes or other revenue for the payment of its bonds or other obligations. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":64,"line":8,"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":64,"line":13,"text":" Federal and State Grants  The Borough receives financial assistance from the U.S. government and the State of New","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":64,"line":15,"text":" The Borough receives financial assistance from the U.S. government and the State of New Jersey in the form of grants. Entitlement to the funds is generally conditional upon compliance with terms and conditions of the grant agreements and applicable regulations, including 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":64,"line":16,"text":"The Borough receives financial assistance from the U.S. government and the State of New Jersey in the form of grants. Entitlement to the funds is generally conditional upon compliance with terms and conditions of the grant agreements and applicable regulations, including the expenditure of the funds for eligible purposes. Substantially all grants, entitlements and cost","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":64,"line":17,"text":"Jersey in the form of grants. Entitlement to the funds is generally conditional upon compliance with terms and conditions of the grant agreements and applicable regulations, including the expenditure of the funds for eligible purposes. Substantially all grants, entitlements and cost reimbursements are subject to financial and compliance audits by grantors. As a result of these","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":64,"line":18,"text":"with terms and conditions of the grant agreements and applicable regulations, including the expenditure of the funds for eligible purposes. Substantially all grants, entitlements and cost reimbursements are subject to financial and compliance audits by grantors. As a result of these audits, cost previously reimbursed could be disallowed and require payments to the grantor","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":64,"line":19,"text":"expenditure of the funds for eligible purposes. 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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":65,"line":28,"text":"2010 Appropriation Reserves A-10 Tax Overpayments A-12 County Taxes Payable A-16 Local School District Tax A-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":65,"line":32,"text":"Reserve for Revaluation A-18 Interfund - Federal and State Grant Fund A-22 Due to State of New Jersey - Marriage License Fees Payable A-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":65,"line":35,"text":"Payable A-21 Reserve for Health Insurance A-14 Interfunds A-20 Refund Prior Year's Revenue A-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":65,"line":37,"text":"Interfunds A-20 Refund Prior Year's Revenue A-1 Due State of New Jersey - DCA Training Fees A Increase in Petty Cash 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":66,"line":8,"text":" SCHEDULE OF TAXES RECEIVABLE AND ANALYSIS OF PROPERTY TAX LEVY  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. 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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":81,"line":24,"text":" Grants Appropriated  Balance, 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":82,"line":5,"text":" FEDERAL AND STATE GRANT FUND SCHEDULE OF 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":82,"line":6,"text":"FEDERAL AND STATE GRANT FUND SCHEDULE OF GRANTS RECEIVABLE  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":82,"line":10,"text":"Balance Anticipated Cash Balance Grant Dec. 31,2010 Revenue Received Dec. 31,2011  Municipal Alliance on Alcoholism and Drug Abuse $ 12,834.00 $ 14,834.00 $ 13,347.46 $ 14,320.54","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":82,"line":18,"text":"Riverwood Avenue 250,000.00 235,000.00 485,000.00 Smart Future Growth Grant 6,000.00 6,000.00 Pedestrian Safety Education and Enforcement 613.42 613.42 Drunk Driving Enforcement Fund 8,151.66 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":83,"line":4,"text":" Grant  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":83,"line":12,"text":" Body Armor Replacement Grant  Municipal Alliance on Alcoholism and Drug Abuse","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":83,"line":25,"text":" FEDERAL AND STATE GRANT FUND SCHEDULE OF APPROPRIATED RESERVES ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":83,"line":26,"text":"FEDERAL AND STATE GRANT FUND SCHEDULE OF APPROPRIATED RESERVES  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":83,"line":42,"text":" 2011 Budget  Appropriation","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":83,"line":44,"text":" Appropriation  $ = 32,311.79","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":83,"line":65,"text":" Expended 17,674.87 8,614.00","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":84,"line":6,"text":" FEDERAL AND STATE GRANT FUND SCHEDULE OF UNAPPROPRIATED RESERVES ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":84,"line":7,"text":"FEDERAL AND STATE GRANT FUND SCHEDULE OF UNAPPROPRIATED RESERVES  Cash 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":84,"line":10,"text":"Cash Balance Grant Receipts Dec. 31, 2011 Alcohol Education and Rehabilitation Fund $ 2,481.00 $ 2,481.00 Recycling Tonnage Grant 56,547.34 56,547.34","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":84,"line":12,"text":"Alcohol Education and Rehabilitation Fund $ 2,481.00 $ 2,481.00 Recycling Tonnage Grant 56,547.34 56,547.34 Pedestrian Safety Grant 8,320.00 8,320.00 Body Armor Grant 3,056.22 3,056.22","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":84,"line":13,"text":"Recycling Tonnage Grant 56,547.34 56,547.34 Pedestrian Safety Grant 8,320.00 8,320.00 Body Armor Grant 3,056.22 3,056.22 $ 70,404.56 $ 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":84,"line":14,"text":"Pedestrian Safety Grant 8,320.00 8,320.00 Body Armor Grant 3,056.22 3,056.22 $ 70,404.56 $ 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":85,"line":5,"text":" FEDERAL AND STATE GRANT FUND  SCHEDULE OF RESERVE FOR ENCUMBRANCES","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":85,"line":12,"text":"Increased by: Charged to Appropriated Reserves  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":85,"line":15,"text":"Decreased by: Transfer to Appropriated Reserves  Balance, 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":86,"line":16,"text":" Trust Fund Expenditures B-2 $ 11,815.24 Due to State of New Jersey B-3 2,212.20 Interfund - Current Fund B-4/B-6/B-7 32.35 $ 120.00 $ 65,180.00","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":86,"line":29,"text":"Animal Control Trust Fund Expenditures (R.S. 4:19-15.11) B-2 11,775.51 Various Reserves B-9 2,476,214.30 Interfund - Current Fund B-4/B-7 33.35 338,791.32","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":87,"line":7,"text":"ANIMAL CONTROL TRUST FUND SCHEDULE OF RESERVE FOR ANIMAL CONTROL FUND EXPENDITURES  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":87,"line":17,"text":"Decreased by: Expenditures Under R.S. 4:19-15.11 B-1 11,775.51 Balance, December 31, 2011 B $ 658.02 ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":89,"line":19,"text":"Increased by: Open Space Tax Levy B-10 $ 65,180.00 Open Space Added and Omitted Levy B-10 76.60 65,256.60","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":89,"line":20,"text":"Open Space Tax Levy B-10 $ 65,180.00 Open Space Added and Omitted Levy B-10 76.60 65,256.60 65,385.15","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":92,"line":12,"text":"Increased by: Open Space Tax Levy B-6 $ 65,180.00 Open Space Added and Omitted Levy B-6 76.60 Interest Income B-1 476.32","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":92,"line":13,"text":"Open Space Tax Levy B-6 $ 65,180.00 Open Space Added and Omitted Levy B-6 76.60 Interest Income B-1 476.32 65,732.92","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":94,"line":13,"text":" Budget Appropriation:  Capital Improvement Fund C-14 $","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":94,"line":20,"text":" Capital Fund Balance C-1  Reserve for Payment of Debt C-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":94,"line":22,"text":" Reserve for Payment of Debt C-13  Interfund - Current Fund C-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":95,"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. OCR 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":95,"line":13,"text":"Reserve for Encumbrances Reserve for Payment of Debt Interfund - Payroll Fund Interfund - 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":95,"line":14,"text":"Reserve for Payment of Debt Interfund - Payroll Fund Interfund - Current Fund Reserve for 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":95,"line":16,"text":"Interfund - Current Fund 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":95,"line":17,"text":"Reserve for Grants Receivable 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":96,"line":11,"text":"Decreased by: Budget Appropriation to Pay Bonds C-8 \u2014 $ 2,060,000.00 Budget Appropriation to Pay Green Acres Loan C-10 25,627.31 ","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":96,"line":12,"text":"Budget Appropriation to Pay Bonds C-8 \u2014 $ 2,060,000.00 Budget Appropriation to Pay Green Acres Loan C-10 25,627.31  2,085,627.31","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":97,"line":12,"text":"December 31, 2011 Unexpended Improvement ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":97,"line":22,"text":" Dec. 31, 2010 Authorizations Dec, 31, 2011 Expenditures  09-18 Various Capital Improvements $ 10,414.00 $ 10,414.00 $ 10,414.00","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":98,"line":3,"text":" SCHEDULE OF RESERVE FOR GRANTS RECEIVABLE  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. OCR 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":98,"line":25,"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":99,"line":80,"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. OCR 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":99,"line":118,"text":"Paid by Budget Appropriation ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":99,"line":119,"text":"Budget Appropriation  470,000.00","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":101,"line":11,"text":"Decreased by: Paid by Budget Appropriation Cc-4 25,627.31  Balance, December 31, 2011 Cc $_ 342,003.99","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":103,"line":18,"text":"Exhibit C-13 SCHEDULE OF RESERVE FOR PAYMENT OF DEBT Ref. Balance, December 31, 2010 Cc $ 616,859.04","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":103,"line":21,"text":"Balance, December 31, 2010 Cc $ 616,859.04 Anticipated as Current Fund Budget Revenue C-2 517,612.00  Balance, December 31, 2011 Cc $ 99,247.04","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":104,"line":10,"text":"Increased by: Budget Appropriation  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":104,"line":13,"text":"Decreased by: Appropriated to Finance 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":106,"line":5,"text":"Consumer Accounts Receivable Miscellaneous Revenue Interest on Delinquent Accounts Customer Overpayments","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":106,"line":7,"text":"Interest on Delinquent Accounts Customer Overpayments Interfunds Capital 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":106,"line":9,"text":"Interfunds Capital Fund Balance Reserve for Repayment of 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":106,"line":10,"text":"Capital Fund Balance Reserve for Repayment of Debt  Decreased by Disbursements:","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":106,"line":13,"text":"Decreased by Disbursements: 2011 Appropriations Appropriation Reserves Accrued Interest Bonds and Notes","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":106,"line":14,"text":"2011 Appropriations Appropriation Reserves Accrued Interest Bonds and Notes Interfunds","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":106,"line":18,"text":"Emergency Note Payable Customer Overpayments Expenditure Without Appropriation 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":106,"line":19,"text":"Customer Overpayments Expenditure Without Appropriation Fund Balance Interfund - General 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":106,"line":20,"text":"Expenditure Without Appropriation Fund Balance Interfund - General Capital Fund 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":107,"line":15,"text":" Down Payment on Improvements  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":107,"line":17,"text":" Fund Balance  Ordinance","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":107,"line":35,"text":"10-15 Various Water and Sewer Improvements 11-21 Purchase of Various Equipment and Improvements to the 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":108,"line":15,"text":"Collections D-5 $ 6,322,592.58 Customer Overpayments Applied D-12 12,447.66 D-1/D-3 6,335,040.24 ","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. 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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":112,"line":11,"text":"Increased by: Transferred from Budget Appropriations D-4 28,197.96 226,464.02 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. 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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":113,"line":22,"text":"Outstanding Interest Dec. 31, 2011 Rate  Serial 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":115,"line":24,"text":"10-15 Various Water and Sewer Improvements 810,100.00 810,100.00 11-21 Purchase of Various Equipment and  Improvements to the Water/Sewer Utility $ 473,400.00 473,400.00","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":116,"line":17,"text":"Maturities of Bonds Paid by Date of Original Outstanding Interest Balance Budget Balance Issue Issue Dec 31,201 Rate Dec. 31, 2010 Appropriation D 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":116,"line":18,"text":"Date of Original Outstanding Interest Balance Budget Balance Issue Issue Dec 31,201 Rate Dec. 31, 2010 Appropriation D 2011  09/15/98 $ 2,225,000.00 09/01/12 $ 170,000.00 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. OCR 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":118,"line":17,"text":"Various Water and Sewer Improvements Purchase of Various Equipment and Improvements to the 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":118,"line":22,"text":"Capital Improvement Fund Deferred Charge to Future Revenue  BOROUGH OF POINT PLEASANT","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":119,"line":10,"text":"Decreased by: Appropriated to Finance Improvement Authorizations  Balance, 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":119,"line":19,"text":"Increased by: Serial Bonds Paid by Operating Budget  Balance, 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":120,"line":47,"text":" Purchase of Various Equipment and Improvements to the 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":120,"line":55,"text":"Balance Capital Operating Dec. 31, 2010 Authorized Budget  $ 28,780.00","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":121,"line":25,"text":"Utility Trust Total Current Payroll Capital Other Ref. (MEMO ONLY) Fund Fund Fund 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":122,"line":20,"text":" Purchase of Various Equipment and Improvements to the 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":125,"line":1,"text":"COMPARATIVE SCHEDULE OF TAX RATE INFORMATION  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":125,"line":4,"text":"2011 Tax Rate (Per $100 $1.705 Assessed Valuation) ceanGe Apportionment of Tax Rate","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":125,"line":6,"text":"Assessed Valuation) ceanGe Apportionment of Tax Rate Municipality 382 County 381","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":125,"line":38,"text":" Year Tax Levy  2011 $ 55,635,545.08 $","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":125,"line":68,"text":"Total of Delinquent Tax Levy $ 1,566,232.16 2.82% 2,370,43 1.37 4.39%","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":126,"line":14,"text":"Prior Year Cash Year Levy Delinquent Collections 2011 $6,762,813.61 $810,565.25 $6,335,040.24 2010 4,886,932.96 658,021.38 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":126,"line":19,"text":" COMPARATIVE SCHEDULE OF FUND BALANCES  Utilized 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":126,"line":22,"text":"Utilized In 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":126,"line":33,"text":"Utilized in Year Balance Budget of Water-Sewer Utility Fund December 31 Succeeding Year 2011 $363,187.28 $167,520.10","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":127,"line":1,"text":"SUMMARY OF MUNICIPAL DEBT  Year 2011 Year 2010 Year 2009","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":127,"line":11,"text":"Bonds and Notes 6.345,000.00 6,930,000.00 5,817,450.00 Net Debt 26,157,003.99 28,827,631.30 19,547,352.00 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":127,"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":127,"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 .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":127,"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 .58%.  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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":127,"line":27,"text":" Gross Debt Deductions Net Debt Local District School $ 10,150,000.00 $ 10,150,000.00 $ None General Debt 21,159,481.99 99,247.04 21,060,234.95","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":127,"line":29,"text":"Local District School $ 10,150,000.00 $ 10,150,000.00 $ None General Debt 21,159,481.99 99,247.04 21,060,234.95 Water-Sewer Utility Debt 7,582,440.00 7,582,440.00 - $ 38,891,921.99 $ 17,831,687.04 $ 21,060,234.95","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":127,"line":30,"text":"General Debt 21,159,481.99 99,247.04 21,060,234.95 Water-Sewer Utility Debt 7,582,440.00 7,582,440.00 - $ 38,891,921.99 $ 17,831,687.04 $ 21,060,234.95 ","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":127,"line":33,"text":" Net Debt $21,060,234.95 + Equalized Valuation Basis perN.J.S.A. 40A:2-2 as amended, $3,620,069,884.00 equals .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":127,"line":39,"text":"3-1/2% Equalized Valuation Basis Municipal $  126,702,445.94 Net Debt 28.741,921.99 Remaining Borrowing Power $ ___97,960,523.95 ","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":128,"line":8,"text":"Operating and Maintenance Costs $ 5,217,201.00 Debt Service Per Water Account 827,236.14 Total Deductions 6,044,437.14 Excess Revenue $ 779,371.05","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":128,"line":10,"text":"Total Deductions 6,044,437.14 Excess Revenue $ 779,371.05  The Chief Financial Officer should file an amended annual debt statement.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":128,"line":12,"text":" The Chief Financial Officer should file an amended annual debt statement.  -33-","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":129,"line":14,"text":"David A. Maffei Administrator Michelle Swisher 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":129,"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":129,"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.  -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":131,"line":3,"text":" Contracts and Agreements Required To Be Advertised for N.J.S. 40A:11-4  N.J.S. 40-A:1 1-4 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":131,"line":5,"text":" N.J.S. 40-A:1 1-4 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":131,"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":131,"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":131,"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":131,"line":18,"text":" Lease/Purchase of Six Police Vehicles  Robo Can Waste Collection Trucks","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":131,"line":35,"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":131,"line":40,"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":131,"line":41,"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":131,"line":43,"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":132,"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":132,"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":132,"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 concern ing 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":132,"line":9,"text":"concerning professional services and paragraph (b) of that subsection concern ing 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":132,"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":132,"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":132,"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":132,"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":132,"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 interest 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":133,"line":17,"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, 2011 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":133,"line":22,"text":"Type Number Mailed Number Returned Dates of Payments of Taxes 25 6 Delinquent Taxes 40 12 Dates of Payment of Water-Sewer Utility Charges 25 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":133,"line":24,"text":"Delinquent Taxes 40 12 Dates of Payment of Water-Sewer Utility Charges 25 5 Delinquent Water-Sewer Utility Charges 77 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":134,"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":134,"line":16,"text":"Material Weaknesses Financial Administration  Finding 2011-1:","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":134,"line":23,"text":" Condition: The payroll fund general ledger was not adjusted to reflect the prior year audit balances. After analyzing activity subsequent to December 31, 201 1, there was $111,301.39 that could not be identified to a liability or reserve. The general ledger was out of balance by $20,651.70.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":134,"line":27,"text":" Cause: Bank reconciliations for the payroll fund were not prepared for the entire year of 2010. The general ledger balances were not reconciled to subsequent liabilities or reserves for potential subsequent liabilities. Bank reconciliations were prepared during 2011 but an analysis and reconciliation of 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":134,"line":32,"text":" Effect: The condition of the records related to the payroll fund was such that we were not able to form an opinion on the financial statements of the payroll 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":134,"line":33,"text":"Effect: The condition of the records related to the payroll fund was such that we were not able to form an opinion on the financial statements of the payroll fund.  Recommendation: That the Borough review the payroll fund balances and determine what 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":134,"line":35,"text":" Recommendation: That the Borough review the payroll fund balances and determine what the unidentified balance of $111,301.39 is and take appropriated action. The general ledger should be reviewed and reconciled to subsidiary records on a timely 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":134,"line":36,"text":"Recommendation: That the Borough review the payroll fund balances and determine what the unidentified balance of $111,301.39 is and take appropriated action. The general ledger should be reviewed and reconciled to subsidiary records on a timely 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":135,"line":6,"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":135,"line":8,"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":135,"line":14,"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. There was no audit trail to determine when the revenue should have been recorded. Lien transfers were not recorded in the tax 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":135,"line":16,"text":"collections systems as of December 31, 2010 was not recorded until 2011. There was no audit trail to determine when the revenue should have been recorded. Lien transfers were not recorded in the tax system. Funds are in the tax collector\u2019s third party lien bank account in the trust fund that should have been applied to a tax receivable balance in the current fund. Transfers of payments between tax years or tax account 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":135,"line":18,"text":"Funds are in the tax collector\u2019s third party lien bank account in the trust fund that should have been applied to a tax receivable balance in the current fund. Transfers of payments between tax years or tax account are not being reconciled. Transfers should zero out. The collector\u2019s records for transfers do not zero out. Refunds were given to taxpayers for overpayments while the collector\u2019s records indicated that 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":135,"line":20,"text":"not being reconciled. Transfers should zero out. The collector\u2019s records for transfers do not zero out. Refunds were given to taxpayers for overpayments while the collector\u2019s records indicated that the overpayments were applied to subsequent year\u2019s taxes. There were thirteen billings in the water/sewer operating fund. Cycle 1 for the first quarter of 2011 should have been billed in December 2010 but was not","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":135,"line":21,"text":"Refunds were given to taxpayers for overpayments while the collector\u2019s records indicated that the overpayments were applied to subsequent year\u2019s taxes. There were thirteen billings in the water/sewer operating fund. Cycle 1 for the first quarter of 2011 should have been billed in December 2010 but was not billed until 2011. A surcharge is a separate line item in the Borough\u2019s 2011 legally adopted budget 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":135,"line":23,"text":"operating fund. Cycle 1 for the first quarter of 2011 should have been billed in December 2010 but was not billed until 2011. A 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. Discrepancies provided by the billing exception report for the water/sewer utility showing","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":135,"line":25,"text":"anticipated collections were $593,621.00. The surcharge was not segregated from water/sewer rents in the financial system. Discrepancies provided by the billing exception report for the water/sewer utility showing discrepancies that were in excess of $196,000.00 were not posted as cancellations in the water/sewer utility records until 2012.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":135,"line":30,"text":"Cause: The Borough has not implemented procedures for the tax office and water-sewer collector\u2019s office to report all financial activity as budgeted 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":135,"line":35,"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 Fund for tax and water/sewer revenue items. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":135,"line":36,"text":"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 Fund for tax and water/sewer revenue items.  Recommendation: That the Borough implement procedures where all activity of the tax collector","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":136,"line":24,"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":137,"line":14,"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":137,"line":24,"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 $138,000. 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":138,"line":10,"text":"Recommendation: That all bank accounts be maintained in the finance office and recorded in the appropriate general ledger.  Finding 2011-8","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":139,"line":5,"text":" current fund balance sheet. State accounting principles do not provide for this reserve in the current fund,  Recommendation: That the Borough determine the nature of the reserve for recreation","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":139,"line":8,"text":"Recommendation: That the Borough determine the nature of the reserve for recreation improvements and determine the appropriate disposition.  Finding 2011-13","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":139,"line":25,"text":" 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":139,"line":30,"text":" Payroll An examination was made of the employees\u2019 compensation records for the year 2011 to determine that salaries were paid in conformity with the amounts of salaries and wages authorized by ordinance. Vouchers","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR 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":139,"line":31,"text":"Payroll An examination was made of the employees\u2019 compensation records for the year 2011 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":139,"line":32,"text":"An examination was made of the employees\u2019 compensation records for the year 2011 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":139,"line":33,"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. OCR 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":140,"line":24,"text":" That the Borough review the payroll fund balances and determine what the unidentified balance of $111,301.39 is and take appropriate action. The general ledger should be reviewed and reconciled to subsidiary records on a timely 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":140,"line":25,"text":"That the Borough review the payroll fund balances and determine what the unidentified balance of $111,301.39 is and take appropriate action. The general ledger should be reviewed and reconciled to subsidiary records on a timely 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":140,"line":44,"text":" That all bank accounts be maintained in the finance office and recorded in the appropriate 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011","page":140,"line":58,"text":"That the Borough determine the nature of the reserve for recreation improvements and determine the appropriate disposition.  That all interfunds be liquidated prior to year end.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":3,"line":13,"text":"Independent Auditor\u2019s Report                                                    1 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                   5","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":3,"line":14,"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                   5 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":3,"line":17,"text":" Financial Statements \u2013 Regulatory Basis:                  EXHIBITS Current Fund: Statements of Assets, Liabilities, Reserves &","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":3,"line":20,"text":"Statements of Assets, Liabilities, Reserves & Fund Balance \u2013 Regulatory Basis                          A                  9 Comparative Statement of Operations and Changes in Fund Balance \u2013 Regulatory Basis                         A-1                11","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":3,"line":22,"text":"Comparative Statement of Operations and Changes in Fund Balance \u2013 Regulatory Basis                         A-1                11 Statement of Revenues \u2013 Regulatory Basis                  A-2                12 Statement of Expenditures \u2013 Regulatory Basis              A-3                14","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":3,"line":23,"text":"Fund Balance \u2013 Regulatory Basis                         A-1                11 Statement of Revenues \u2013 Regulatory Basis                  A-2                12 Statement of Expenditures \u2013 Regulatory Basis              A-3                14 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":3,"line":24,"text":"Statement of Revenues \u2013 Regulatory Basis                  A-2                12 Statement of Expenditures \u2013 Regulatory Basis              A-3                14  Trust Fund:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":3,"line":28,"text":"Statements of Assets, Liabilities, Reserves & Fund Balance \u2013 Regulatory Basis                          B                 18  General Capital Fund:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":3,"line":32,"text":"Statements of Assets, Liabilities, Reserves & Fund Balance \u2013 Regulatory Basis                          C                 19  Water-Sewer Utility Fund:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":3,"line":36,"text":"Statements of Assets, Liabilities, Reserves & Fund Balance \u2013 Regulatory Basis                          D                 20 Comparative Statements of Operations & Changes in Operating Fund Balance \u2013 Regulatory Basis            D-1                22","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":3,"line":38,"text":"Comparative Statements of Operations & Changes in Operating Fund Balance \u2013 Regulatory Basis            D-1                22 Statement of Capital Surplus \u2013 Regulatory Basis           D-2                22 Statement of Revenues \u2013 Regulatory Basis                  D-3                23","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":3,"line":39,"text":"in Operating Fund Balance \u2013 Regulatory Basis            D-1                22 Statement of Capital Surplus \u2013 Regulatory Basis           D-2                22 Statement of Revenues \u2013 Regulatory Basis                  D-3                23 Schedule of Expenditures \u2013 Regulatory Basis               D-4                24","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":3,"line":40,"text":"Statement of Capital Surplus \u2013 Regulatory Basis           D-2                22 Statement of Revenues \u2013 Regulatory Basis                  D-3                23 Schedule of Expenditures \u2013 Regulatory Basis               D-4                24 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":3,"line":41,"text":"Statement of Revenues \u2013 Regulatory Basis                  D-3                23 Schedule of Expenditures \u2013 Regulatory Basis               D-4                24  General Fixed Assets Account Group:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":3,"line":45,"text":"Statements of Assets, Liabilities, Reserves & Fund Balance \u2013 Regulatory Basis                          E                 25  Payroll Fund:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":3,"line":47,"text":" Payroll Fund: Statements of Assets, Liabilities, Reserves & Fund Balance \u2013 Regulatory Basis                          F                 26","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","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/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":7,"line":10,"text":"INDEPENDENT AUDITOR'S REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2013 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":9,"line":10,"text":" Report on the Financial Statements  We have audited the accompanying comparative statements of assets, liabilities, reserves and fund","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":9,"line":15,"text":"New Jersey as of December 31, 2013 and 2012, and the related comparative statements of operations and changes in fund balance--regulatory basis for the years then ended, the related statements of revenues-- regulatory basis, statements of expenditures--regulatory basis, and the related notes to the financial statements for the year ended December 31, 2013.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":9,"line":16,"text":"changes in fund balance--regulatory basis for the years then ended, the related statements of revenues-- regulatory basis, statements of expenditures--regulatory basis, and the related notes to the financial statements for the year ended December 31, 2013. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":9,"line":19,"text":" Management\u2019s Responsibility for the Financial Statements  Management is responsible for the preparation and fair presentation of these financial statements in","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":9,"line":21,"text":" Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles and practices prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey. Management is also responsible for the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":9,"line":25,"text":"design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor\u2019s Responsibility","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":9,"line":29,"text":" Our responsibility is to express opinions on these financial statements based on our audit. 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","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":9,"line":31,"text":"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 in compliance with audit requirements prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey. Those","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":9,"line":35,"text":"standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.  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The procedures selected depend on the auditor\u2019s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity\u2019s preparation","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":9,"line":39,"text":"the financial statements. The procedures selected depend on the auditor\u2019s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity\u2019s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","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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An audit also includes evaluating the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":9,"line":44,"text":"internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":9,"line":45,"text":"appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":10,"line":1,"text":"We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":10,"line":6,"text":" As discussed in Note 1 to the financial statements, the Borough of Point Pleasant prepares its financial statements using accounting practices that demonstrate compliance with regulatory basis of accounting and budget laws of the Division of Local Government Services, Department of Community Affairs, State","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":10,"line":8,"text":"statements using accounting practices that demonstrate compliance with regulatory basis of accounting and budget laws of the Division of Local Government Services, Department of Community Affairs, State of New Jersey, which is a basis of accounting other than accounting principles generally accepted in the United States of America, to meet the requirements of the State of New Jersey.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":10,"line":12,"text":" The effects on the financial statements of the variances between these regulatory basis of accounting described in Note 1 and accounting principles generally accepted in the United States of America, although not reasonably determinable, are presumed to be material.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":10,"line":19,"text":"In our opinion, because of the significance of the matter discussed in the \u201cBasis for Adverse Opinion on U.S. Generally Accepted Accounting Principles\u201d paragraph, the financial statements referred to above do not present fairly, in accordance with accounting principles generally accepted in the United States of America, the financial position of the Borough of Point Pleasant, County of Ocean, State of New Jersey,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":10,"line":21,"text":"not present fairly, in accordance with accounting principles generally accepted in the United States of America, the financial position of the Borough of Point Pleasant, County of Ocean, State of New Jersey, as of December 31, 2013 and 2012, or the results of its operations and changes in fund balance for the years then ended.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":10,"line":22,"text":"America, the financial position of the Borough of Point Pleasant, County of Ocean, State of New Jersey, as of December 31, 2013 and 2012, or the results of its operations and changes in fund balance for the years then ended. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":10,"line":27,"text":" As discussed in Note 1, the financial statements of the Length of Service Award Program Fund (\u201cLOSAP\u201d) Trust Fund has 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 nor were we","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":10,"line":30,"text":"Government Services, Department of Community Affairs, State of New Jersey, to audit nor were we engaged to audit the LOSAP Trust Fund financial statements as part of our audit of the Township\u2019s financial statements as of and for the years ended December 31, 2013 and 2012. The LOSAP Trust Fund financial activities are included in the Township\u2019s Trust Fund, and represent 30.80% and 40.44% of the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":10,"line":31,"text":"engaged to audit the LOSAP Trust Fund financial statements as part of our audit of the Township\u2019s financial statements as of and for the years ended December 31, 2013 and 2012. The LOSAP Trust Fund financial activities are included in the Township\u2019s Trust Fund, and represent 30.80% and 40.44% of the assets and liabilities, respectively, of the Township\u2019s Trust Funds as of December 31, 2013 and 2012.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":10,"line":32,"text":"financial statements as of and for the years ended December 31, 2013 and 2012. The LOSAP Trust Fund financial activities are included in the Township\u2019s Trust Fund, and represent 30.80% and 40.44% of the assets and liabilities, respectively, of the Township\u2019s Trust Funds as of December 31, 2013 and 2012. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":10,"line":37,"text":" In our opinion, except for the LOSAP Trust Fund financial statements as described in the \u201cBasis for Qualified Opinion on Regulatory Basis of Accounting\u201d paragraphs, the financial statements referred to above present fairly, in all material respects, the assets, liabilities, reserves and fund balance--regulatory","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":10,"line":38,"text":"In our opinion, except for the LOSAP Trust Fund financial statements as described in the \u201cBasis for Qualified Opinion on Regulatory Basis of Accounting\u201d paragraphs, the financial statements referred to above present fairly, in all material respects, the assets, liabilities, reserves and fund balance--regulatory basis of the various funds of the Borough of Point Pleasant, County of Ocean, State of New Jersey, as of","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":10,"line":39,"text":"Qualified Opinion on Regulatory Basis of Accounting\u201d paragraphs, the financial statements referred to above present fairly, in all material respects, the assets, liabilities, reserves and fund balance--regulatory basis of the various funds of the Borough of Point Pleasant, County of Ocean, State of New Jersey, as of December 31, 2013 and 2012, and the results of its operations and changes in fund balance --regulatory","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":10,"line":41,"text":"basis of the various funds of the Borough of Point Pleasant, County of Ocean, State of New Jersey, as of December 31, 2013 and 2012, and the results of its operations and changes in fund balance --regulatory basis of such funds for the years then ended, and the related statements of revenues--regulatory basis, statements of expenditures--regulatory basis of the various funds, and the related notes to financial","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":10,"line":42,"text":"December 31, 2013 and 2012, and the results of its operations and changes in fund balance --regulatory basis of such funds for the years then ended, and the related statements of revenues--regulatory basis, statements of expenditures--regulatory basis of the various funds, and the related notes to financial statements, for the year ended December 31, 2013 in conformity with accounting principles and practices","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":10,"line":43,"text":"basis of such funds for the years then ended, and the related statements of revenues--regulatory basis, statements of expenditures--regulatory basis of the various funds, and the related notes to financial statements, for the year ended December 31, 2013 in conformity with accounting principles and practices prescribed by the Division of Local Government Services, Department of Community Affairs, State of","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":11,"line":5,"text":" Our audit was made for the purpose of forming an opinion on the financial statements referred to in the first paragraph as a whole. The supplemental financial statements presented for the various funds are presented for purposes of additional analysis as required by the Division of Local Government Services,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":11,"line":6,"text":"Our audit was made for the purpose of forming an opinion on the financial statements referred to in the first paragraph as a whole. The supplemental financial statements presented for the various funds are presented for purposes of additional analysis as required by the Division of Local Government Services, Department of Community Affairs, State of New Jersey and is not a required part of the above financial","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":11,"line":8,"text":"presented for purposes of additional analysis as required by the Division of Local Government Services, Department of Community Affairs, State of New Jersey and is not a required part of the above financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. Such","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":11,"line":10,"text":"statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. Such information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":11,"line":11,"text":"directly to the underlying accounting and other records used to prepare the financial statements. Such information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":11,"line":13,"text":"and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013","page":11,"line":16,"text":"accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the basic financial statements taken as a whole.  Other Reporting Required by Government Auditing Standards","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."}]