[{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/Audit-Report-20141.pdf","source_label":"2014","page":60,"line":3,"text":"COUNTY OF OCEAN, NEW JERSEY NOTES TO FINANCIAL STATEMENTS (continued): FOR THE YEAR ENDED DECEMBER 31, 2014 ","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/Audit-Report-20141.pdf","source_label":"2014","page":60,"line":9,"text":" Effective June 28, 2011, Chapter 78, P.L. 2011 reformed various pension and health benefits provisions. Employees hired after June 28, 2011 and enrolled in P.E.R.S. will be enrolled in a new tier, Tier 5. Full retirement for Tier 5 P.E.R.S. members will be age 65 and 30 years of service. Tier 3 was added to","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/Audit-Report-20141.pdf","source_label":"2014","page":60,"line":13,"text":" P.F.R.S. for enrollees after June 28, 2011. Tier 3 retirees will have a maximum retirement benefit of 65% of final compensation after 30 years of service. ","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/Audit-Report-20141.pdf","source_label":"2014","page":60,"line":14,"text":"P.F.R.S. for enrollees after June 28, 2011. Tier 3 retirees will have a maximum retirement benefit of 65% of final compensation after 30 years of service. All cost of living adjustments are frozen until the pension fund reaches a \u201ctarget funded ratio\u201d.","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/Audit-Report-20141.pdf","source_label":"2014","page":60,"line":16,"text":" All cost of living adjustments are frozen until the pension fund reaches a \u201ctarget funded ratio\u201d. Chapter 78 also requires all covered employees to contribute a prescribed percentage towards their health","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/Audit-Report-20141.pdf","source_label":"2014","page":60,"line":26,"text":"and employer contributions may be amended by State of New Jersey legislation. P.E.R.S. provide for employee contributions of 6.5%, effective October 1, 2011, of employees\u2019 annual compensation as defined. The rate will increase over the next seven years to 7.5%. Employers are required to contribute at an actuarially determined rate in both P.F.R.S. and P.E.R.S. The actuarially determined contribution","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/Audit-Report-20141.pdf","source_label":"2014","page":60,"line":27,"text":"employee contributions of 6.5%, effective October 1, 2011, of employees\u2019 annual compensation as defined. The rate will increase over the next seven years to 7.5%. Employers are required to contribute at an actuarially determined rate in both P.F.R.S. and P.E.R.S. The actuarially determined contribution includes funding for both cost-of-living adjustments, noncontributory death benefits and post-retirement","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/Audit-Report-20141.pdf","source_label":"2014","page":60,"line":28,"text":"defined. The rate will increase over the next seven years to 7.5%. Employers are required to contribute at an actuarially determined rate in both P.F.R.S. and P.E.R.S. The actuarially determined contribution includes funding for both cost-of-living adjustments, noncontributory death benefits and post-retirement medical premiums.","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/Audit-Report-20141.pdf","source_label":"2014","page":60,"line":29,"text":"an actuarially determined rate in both P.F.R.S. and P.E.R.S. The actuarially determined contribution includes funding for both cost-of-living adjustments, noncontributory death benefits and post-retirement medical premiums. ","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/Audit-Report-20141.pdf","source_label":"2014","page":60,"line":32,"text":" Plan members are required to contribute 10%, effective October 1, 2011, of their annual covered salary for P.F.R.S. and the Borough of Point Pleasant is required to contribute at an actuarially determined rate. The contribution requirements of plan members and are established and may be amended by the plan\u2019s","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/Audit-Report-20141.pdf","source_label":"2014","page":60,"line":33,"text":"Plan members are required to contribute 10%, effective October 1, 2011, of their annual covered salary for P.F.R.S. and the Borough of Point Pleasant is required to contribute at an actuarially determined rate. The contribution requirements of plan members and are established and may be amended by the plan\u2019s board of trustees. The Borough\u2019s contributions to P.E.R.S. for the years ending December 31, 2014, 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/Audit-Report-20141.pdf","source_label":"2014","page":60,"line":44,"text":"assets; error and omission, injuries to employees; and natural disaster. The Borough is a member of the Ocean County Municipal Joint Insurance Fund (JIF). The joint insurance 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 liability and workmen\u2019s compensation. The Joint","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/Audit-Report-20141.pdf","source_label":"2014","page":60,"line":46,"text":"administered group of municipalities established for the purpose of insuring against property damage, general liability, motor vehicles and equipment liability and workmen\u2019s compensation. The Joint Insurance Fund will be self-sustaining through member premiums. The Joint Insurance Fund participates in the Municipal Excess Liability Program, which has a contract for excess liability insurance for","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/Audit-Report-20141.pdf","source_label":"2014","page":60,"line":47,"text":"general liability, motor vehicles and equipment liability and workmen\u2019s compensation. The Joint Insurance Fund will be self-sustaining through member premiums. The Joint Insurance Fund participates in the Municipal Excess Liability Program, which has a contract for excess liability insurance for property.","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/Audit-Report-20141.pdf","source_label":"2014","page":60,"line":48,"text":"Insurance Fund will be self-sustaining through member premiums. The Joint Insurance Fund participates in the Municipal Excess Liability Program, which has a contract for excess liability insurance for property. ","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/Audit-Report-20141.pdf","source_label":"2014","page":61,"line":3,"text":"COUNTY OF OCEAN, NEW JERSEY NOTES TO FINANCIAL STATEMENTS (continued): FOR THE YEAR ENDED DECEMBER 31, 2014 ","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/Audit-Report-20141.pdf","source_label":"2014","page":61,"line":6,"text":" Note 15. Deferred Compensation The Borough\u2019s Deferred Compensation Program is offered to all Borough employees. The program was","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/Audit-Report-20141.pdf","source_label":"2014","page":61,"line":8,"text":" The Borough\u2019s Deferred Compensation Program is offered to all Borough employees. The program was created in accordance with Section 457 of the Internal Revenue Code. The plan permits participants to defer a portion of their salary until future years. Amounts deferred under the plan are not ordinarily","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/Audit-Report-20141.pdf","source_label":"2014","page":61,"line":9,"text":"The Borough\u2019s Deferred Compensation Program is offered to all Borough employees. The program was created in accordance with Section 457 of the Internal Revenue Code. 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":"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/Audit-Report-20141.pdf","source_label":"2014","page":61,"line":10,"text":"created in accordance with Section 457 of the Internal Revenue Code. 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":"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/Audit-Report-20141.pdf","source_label":"2014","page":61,"line":13,"text":" All compensation deferred under the program and all income attributable to these amounts are (until paid or made available to the employee or other beneficiary) solely the property and right of the Borough. The program balances are recorded in the Trust Fund of the Borough.","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/Audit-Report-20141.pdf","source_label":"2014","page":61,"line":21,"text":"provides that any municipality that levies school taxes on a school year basis may defer from the municipal purposes tax levy 50% 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. ","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/Audit-Report-20141.pdf","source_label":"2014","page":61,"line":22,"text":"municipal purposes tax levy 50% 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":"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/Audit-Report-20141.pdf","source_label":"2014","page":61,"line":39,"text":" State and Federal Financial Assistance The Borough receives financial assistance from the State of New Jersey and the U. S. Government in 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/Audit-Report-20141.pdf","source_label":"2014","page":61,"line":41,"text":" The Borough receives financial assistance from the State of New Jersey and the U. S. Government in the form of grants. Entitlement to the funds is generally conditional upon compliance with terms and conditions of the financial assistance agreements and applicable regulations, including the expenditure 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/Audit-Report-20141.pdf","source_label":"2014","page":61,"line":42,"text":"The Borough receives financial assistance from the State of New Jersey and the U. S. Government in the form of grants. Entitlement to the funds is generally conditional upon compliance with terms and conditions of the financial assistance agreements and applicable regulations, including the expenditure of the funds for eligible purposes. Substantially all grants, entitlements and cost reimbursements are subject","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/Audit-Report-20141.pdf","source_label":"2014","page":61,"line":43,"text":"form of grants. Entitlement to the funds is generally conditional upon compliance with terms and conditions of the financial assistance 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.","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/Audit-Report-20141.pdf","source_label":"2014","page":61,"line":44,"text":"conditions of the financial assistance 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. ","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/Audit-Report-20141.pdf","source_label":"2014","page":61,"line":45,"text":"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, costs previously reimbursed could be disallowed and require repayment 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/Audit-Report-20141.pdf","source_label":"2014","page":61,"line":47,"text":" As a result of these audits, costs previously reimbursed could be disallowed and require repayment to the grantor agency. As of December 31, 2014, the Borough estimates that no material liabilities will result from such audits.","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/Audit-Report-20141.pdf","source_label":"2014","page":61,"line":48,"text":"As a result of these audits, costs previously reimbursed could be disallowed and require repayment to the grantor agency. As of December 31, 2014, the Borough estimates that no material liabilities will result from such audits. ","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/Audit-Report-20141.pdf","source_label":"2014","page":62,"line":3,"text":"COUNTY OF OCEAN, NEW JERSEY NOTES TO FINANCIAL STATEMENTS (continued): FOR THE YEAR ENDED DECEMBER 31, 2014 ","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/Audit-Report-20141.pdf","source_label":"2014","page":62,"line":12,"text":"or whose final outcome cannot be determined at the present time. In the opinion of the administration, the amount of ultimate liability with respect to these actions will not materially affect the financial position of the Borough. ","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/Audit-Report-20141.pdf","source_label":"2014","page":62,"line":16,"text":"It is the opinion of the Borough officials that there is no litigation threatened or pending that would materially affect the financial position of the Borough 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":"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/Audit-Report-20141.pdf","source_label":"2014","page":62,"line":17,"text":"materially affect the financial position of the Borough 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":"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/Audit-Report-20141.pdf","source_label":"2014","page":62,"line":29,"text":"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. Annual Contributions \u2013 The annual contribution to be made by the Borough for each active volunteer","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/Audit-Report-20141.pdf","source_label":"2014","page":62,"line":34,"text":" Appropriations \u2013 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":"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/Audit-Report-20141.pdf","source_label":"2014","page":62,"line":35,"text":"Appropriations \u2013 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 \u2013 Notwithstanding the provisions above, the annual contribution to be made 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/Audit-Report-20141.pdf","source_label":"2014","page":63,"line":3,"text":"COUNTY OF OCEAN, NEW JERSEY NOTES TO FINANCIAL STATEMENTS (continued): FOR THE YEAR ENDED DECEMBER 31, 2014 ","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/Audit-Report-20141.pdf","source_label":"2014","page":63,"line":9,"text":"participants, beneficiaries and any and all other persons having an interest hereunder, subject to appropriate judicial review. Terms of Participation \u2013 The Plan Administrator shall have the right to require any active volunteer","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/Audit-Report-20141.pdf","source_label":"2014","page":63,"line":32,"text":" Note 19. Other Post Employment Benefits The financial statements of the Borough are not prepared in accordance with Governmental Accounting","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/Audit-Report-20141.pdf","source_label":"2014","page":63,"line":34,"text":" The financial statements of the Borough are not prepared in accordance with Governmental Accounting Standards Board Statement No. 45. The following information is provided in accordance with the requirements of the Statement.","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/Audit-Report-20141.pdf","source_label":"2014","page":63,"line":40,"text":" In addition to the pension benefits described in Note 12, the Borough contributes to the State Health Benefits Program (S.H.B.P.), a cost-sharing, multiple employer defined benefit post-employment healthcare plan administered by the State of New Jersey Division of Pensions and Benefits. S.H.B.P. was","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/Audit-Report-20141.pdf","source_label":"2014","page":63,"line":41,"text":"In addition to the pension benefits described in Note 12, the Borough contributes to the State Health Benefits Program (S.H.B.P.), a cost-sharing, multiple employer defined benefit post-employment healthcare plan administered by the State of New Jersey Division of Pensions and Benefits. S.H.B.P. was established in 1961 under N.J.S.A.52:14-17.25 et seq., to provide health benefits to State employees,","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/Audit-Report-20141.pdf","source_label":"2014","page":63,"line":42,"text":"Benefits Program (S.H.B.P.), a cost-sharing, multiple employer defined benefit post-employment healthcare plan administered by the State of New Jersey Division of Pensions and Benefits. S.H.B.P. was established in 1961 under N.J.S.A.52:14-17.25 et seq., to provide health benefits to State employees, retirees, and their dependents. Rules governing the operation and administration of the program are found","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/Audit-Report-20141.pdf","source_label":"2014","page":63,"line":43,"text":"healthcare plan administered by the State of New Jersey Division of Pensions and Benefits. S.H.B.P. was established in 1961 under N.J.S.A.52:14-17.25 et seq., to provide health benefits to State employees, retirees, and their dependents. Rules governing the operation and administration of the program are found in Title 17, Chapter 9 of the New Jersey Administrative Code. S.H.B.P. provides medical, prescription","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/Audit-Report-20141.pdf","source_label":"2014","page":63,"line":51,"text":"in 1964. Local employers must adopt a resolution to participate in the S.H.B.P. The Borough's defined benefit postemployment healthcare plan provides post employment health care benefits, at its cost, to certain retired employees. The Borough will cover the entire cost of post-retirement health benefits for the retires and his/her dependents only when the employee has worked twenty-five (25) or","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/Audit-Report-20141.pdf","source_label":"2014","page":63,"line":52,"text":"benefit postemployment healthcare plan provides post employment health care benefits, at its cost, to certain retired employees. The Borough will cover the entire cost of post-retirement health benefits for the retires and his/her dependents only when the employee has worked twenty-five (25) or ","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/Audit-Report-20141.pdf","source_label":"2014","page":64,"line":3,"text":"COUNTY OF OCEAN, NEW JERSEY NOTES TO FINANCIAL STATEMENTS (continued): FOR THE YEAR ENDED DECEMBER 31, 2014 ","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/Audit-Report-20141.pdf","source_label":"2014","page":64,"line":6,"text":" Note 19. Other Post Employment Benefits (continued): more years in a State or locally administered retirement system and twenty (20) continuous years or more","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/Audit-Report-20141.pdf","source_label":"2014","page":64,"line":11,"text":"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 responsible for","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/Audit-Report-20141.pdf","source_label":"2014","page":64,"line":13,"text":" The State Health Benefits Commission is the executive body established by statute to be responsible for the operation of the S.H.B.P. The State of New Jersey Division of Pensions and Benefits issues a publicly available financial report that includes financial statements and required supplementary","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/Audit-Report-20141.pdf","source_label":"2014","page":64,"line":14,"text":"The State Health Benefits Commission is the executive body established by statute to be responsible for the operation of the S.H.B.P. The State of New Jersey Division of Pensions and Benefits issues a publicly available financial report that includes financial statements and required supplementary information for the S.H.B.P. That report may be obtained by writing to: State of New Jersey Division 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/Audit-Report-20141.pdf","source_label":"2014","page":64,"line":15,"text":"the operation of the S.H.B.P. The State of New Jersey Division of Pensions and Benefits issues a publicly available financial report that includes financial statements and required supplementary information for the S.H.B.P. 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 at","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/Audit-Report-20141.pdf","source_label":"2014","page":64,"line":17,"text":"information for the S.H.B.P. 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 at www.state.nj.us/treasurv/pensions/. ","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/Audit-Report-20141.pdf","source_label":"2014","page":64,"line":18,"text":"Pensions and Benefits, P.O. Box 295, Trenton, NJ 08625-0295 or by visiting their website at www.state.nj.us/treasurv/pensions/. Funding Policy","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/Audit-Report-20141.pdf","source_label":"2014","page":64,"line":22,"text":" Participating employers are contractually required to contribute based on the amount of premiums attributable to their retirees. Post-retirement medical 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":"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/Audit-Report-20141.pdf","source_label":"2014","page":64,"line":23,"text":"Participating employers are contractually required to contribute based on the amount of premiums attributable to their retirees. Post-retirement medical 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":"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/Audit-Report-20141.pdf","source_label":"2014","page":64,"line":24,"text":"attributable to their retirees. Post-retirement medical 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. Contributions to pay for the health premiums of participating retirees in the S.H.B.P. are billed 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/Audit-Report-20141.pdf","source_label":"2014","page":64,"line":33,"text":"significant damage to coastal towns including Point Pleasant Borough. The extensive damage caused the Township to issue a Special Emergency in their 2012 budget in the amount of $1,033,750 in order to pay for all storm related costs. ","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/Audit-Report-20141.pdf","source_label":"2014","page":64,"line":37,"text":"During 2013, the Township submitted a formal request for a FEMA Community Disaster Loan (CDL) in the amount of $4,472,147 in relation to Hurricane Sandy losses and expenditures. The interest rate on the loan is the U.S. Treasury rate for 5-year maturities on the date the Promissory Note is executed. The term of the loan is usually 5 years, but may be extended. Interest accrues on the funds as they are disbursed.","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/Audit-Report-20141.pdf","source_label":"2014","page":64,"line":38,"text":"the amount of $4,472,147 in relation to Hurricane Sandy losses and expenditures. The interest rate on the loan is the U.S. Treasury rate for 5-year maturities on the date the Promissory Note is executed. The term of the loan is usually 5 years, but may be extended. Interest accrues on the funds as they are disbursed. When applicable, the Assistance Administrator of the Disaster Assistance Directorate may cancel","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/Audit-Report-20141.pdf","source_label":"2014","page":64,"line":41,"text":"When applicable, the Assistance Administrator of the Disaster Assistance Directorate may cancel repayment of all or part of the loan if the revenues of the applicant in the three fiscal years following the financial year of the disaster are insufficient to meet the operating budget because of disaster related revenue losses and un-reimbursed disaster related operating expenses.","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/Audit-Report-20141.pdf","source_label":"2014","page":64,"line":42,"text":"repayment of all or part of the loan if the revenues of the applicant in the three fiscal years following the financial year of the disaster are insufficient to meet the operating budget because of disaster related revenue losses and un-reimbursed disaster related operating expenses. ","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/Audit-Report-20141.pdf","source_label":"2014","page":64,"line":43,"text":"financial year of the disaster are insufficient to meet the operating budget because of disaster related revenue losses and un-reimbursed disaster related operating expenses. Note 21. Subsequent Event","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/Audit-Report-20141.pdf","source_label":"2014","page":64,"line":47,"text":" On January 20, 2015 the Township adopted an ordinance appropriating $122,500 for various capital improvements to water and sewer utility line on Arnold Avenue and authorizing the issuance of $116,375 in general improvement bonds or notes to finance same.","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/Audit-Report-20141.pdf","source_label":"2014","page":69,"line":8,"text":"FEDERAL & STATE CURRENT GRANT FUNDS Balance December 31, 2013 $ 21,974,198 $ 1,896 ","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/Audit-Report-20141.pdf","source_label":"2014","page":69,"line":15,"text":"Prepaid Taxes 518,942 Revenue Accounts Receivable 4,445,746 Due From State of New Jersey - Senior Citizen & Veteran Deductions 212,647","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/Audit-Report-20141.pdf","source_label":"2014","page":69,"line":18,"text":"Citizen & Veteran Deductions 212,647 Nonbudget Revenue 656,078 Interfunds $ 61,654 Unappropriated Grants 39,959","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/Audit-Report-20141.pdf","source_label":"2014","page":69,"line":20,"text":"Interfunds $ 61,654 Unappropriated Grants 39,959 Federal & State Grants Receivable 10,990 ","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/Audit-Report-20141.pdf","source_label":"2014","page":69,"line":21,"text":"Unappropriated Grants 39,959 Federal & State Grants Receivable 10,990 Subtotal 65,698,100 112,603","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/Audit-Report-20141.pdf","source_label":"2014","page":69,"line":28,"text":"Decreased by Disbursements: 2014 Appropriations 16,014,648 2013 Reserved Appropriations 490,263 Special Emergency Note Payable 306,374","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/Audit-Report-20141.pdf","source_label":"2014","page":69,"line":29,"text":"2014 Appropriations 16,014,648 2013 Reserved Appropriations 490,263 Special Emergency Note Payable 306,374 County Taxes 13,231,292","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/Audit-Report-20141.pdf","source_label":"2014","page":69,"line":36,"text":"Interfunds 183,629 Tax Overpayments 29,313 Reserve for Federal & State Grant Funds - Appropriated 113,314","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/Audit-Report-20141.pdf","source_label":"2014","page":69,"line":37,"text":"Tax Overpayments 29,313 Reserve for Federal & State Grant Funds - Appropriated 113,314 ","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/Audit-Report-20141.pdf","source_label":"2014","page":69,"line":38,"text":"Reserve for Federal & State Grant Funds - Appropriated 113,314 Total Disbursements 72,665,484 113,314","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/Audit-Report-20141.pdf","source_label":"2014","page":70,"line":4,"text":"CURRENT FUND SCHEDULE OF TAXES RECEIVABLE AND ANALYSIS OF PROPERTY TAX LEVY FOR THE YEAR ENDED DECEMBER 31, 2014 ","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/Audit-Report-20141.pdf","source_label":"2014","page":70,"line":9,"text":"DECEMBER 31, 2014 ADDED COLLECTED STATE OF TRANSFER TO DECEMBER 31, YEAR 2013 LEVY TAXES 2013 2014 NEW JERSEY CANCELLED TAX TITLE LIEN 2014 2010 $ - $ - $ 2,176 $ - $ 2,176 $ - $ - $ - $ -","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/Audit-Report-20141.pdf","source_label":"2014","page":70,"line":22,"text":"Cash Receipts $ 59,856,601 Overpayments (97,921) 62 Total $ 59,758,680","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/Audit-Report-20141.pdf","source_label":"2014","page":70,"line":27,"text":" ANALYSIS OF 2013 PROPERTY TAX LEVY General Purpose Tax $ 60,085,149","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/Audit-Report-20141.pdf","source_label":"2014","page":70,"line":34,"text":" TAX LEVY: Local District School Tax $ 33,175,062 General County Tax $ 11,136,550","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/Audit-Report-20141.pdf","source_label":"2014","page":71,"line":19,"text":"EXHIBIT A-7 SCHEDULE OF REVENUE ACCOUNTS RECEIVABLE YEAR ENDED DECEMBER 31, 2014 ","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/Audit-Report-20141.pdf","source_label":"2014","page":71,"line":26,"text":"2013 2014 REALIZED 2014 Miscellaneous Revenue Anticipated: Licenses: Alcoholic Beverages $ - $ 13,512 $ 13,512 $ -","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/Audit-Report-20141.pdf","source_label":"2014","page":72,"line":5,"text":"CURRENT FUND SCHEDULE OF 2013 APPROPRIATION RESERVES FOR THE YEAR ENDED DECEMBER 31, 2014 ","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/Audit-Report-20141.pdf","source_label":"2014","page":72,"line":9,"text":"PAID BUDGET AFTER OR BALANCE OPERATIONS WITHIN \"CAPS\": ENCUMBRANCES RESERVE MODIFICATION CHARGED LAPSED ","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/Audit-Report-20141.pdf","source_label":"2014","page":72,"line":14,"text":"General Administration: Salaries and Wages $ - 454 $ 454 $ - $ 454 Other Expenses 20,512 12,506 28,018 20,505 7,513 Mayor and Council:","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/Audit-Report-20141.pdf","source_label":"2014","page":72,"line":17,"text":"Mayor and Council: Salaries and Wages - 20 20 - 20 Municipal Clerk: Salaries and Wages - - - - -","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/Audit-Report-20141.pdf","source_label":"2014","page":72,"line":19,"text":"Municipal Clerk: Salaries and Wages - - - - - Other Expenses 472 992 1,464 474 990 Financial Administration (Treasury):","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/Audit-Report-20141.pdf","source_label":"2014","page":72,"line":21,"text":"Other Expenses 472 992 1,464 474 990 Financial Administration (Treasury): Salaries and Wages - 1,928 1,928 - 1,928 Other Expenses 1,683 2,308 3,991 1,669 2,322","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/Audit-Report-20141.pdf","source_label":"2014","page":72,"line":22,"text":"Financial Administration (Treasury): Salaries and Wages - 1,928 1,928 - 1,928 Other Expenses 1,683 2,308 3,991 1,669 2,322 Audit 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/Audit-Report-20141.pdf","source_label":"2014","page":72,"line":26,"text":"64 Annual Audit - 1,288 16,288 16,000 288 Revenue Administration (Tax Collector): Salaries and Wages - 1,082 1,082 - 1,082.00 Other Expenses - 939 939 - 939","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/Audit-Report-20141.pdf","source_label":"2014","page":72,"line":27,"text":"Revenue Administration (Tax Collector): Salaries and Wages - 1,082 1,082 - 1,082.00 Other Expenses - 939 939 - 939 Tax Assessor:","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/Audit-Report-20141.pdf","source_label":"2014","page":72,"line":30,"text":"Tax Assessor: Salaries and Wages - 84 84 - 84 Other Expenses 3,908 104 4,012 3,921 91 Legal 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/Audit-Report-20141.pdf","source_label":"2014","page":72,"line":38,"text":"Planning Board: Salaries and Wages - 104 104 - 104 Other Expenses 207 12,334 7,541 1,376 6,165 Zoning Board of Adjustment:","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/Audit-Report-20141.pdf","source_label":"2014","page":72,"line":43,"text":"Zoning Officer: Salaries and Wages - 2,063 2,063 - 2,063.00 Other Expenses 280 3 283 283 Insurance:","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/Audit-Report-20141.pdf","source_label":"2014","page":72,"line":45,"text":"Other Expenses 280 3 283 283 Insurance: General Liability - 277 277 - 277 Employee Group Health 706 30,867 13,083 706 12,377","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/Audit-Report-20141.pdf","source_label":"2014","page":72,"line":48,"text":"Employee Group Health 706 30,867 13,083 706 12,377 Workers' Compensation Insurance - 1 1 - 1 Group Health Waivers - 1,396 3,096 3,091 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/Audit-Report-20141.pdf","source_label":"2014","page":73,"line":5,"text":"CURRENT FUND SCHEDULE OF 2013 APPROPRIATION RESERVES FOR THE YEAR ENDED DECEMBER 31, 2014 ","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/Audit-Report-20141.pdf","source_label":"2014","page":73,"line":9,"text":"PAID BUDGET AFTER OR BALANCE OPERATIONS WITHIN \"CAPS\": ENCUMBRANCES RESERVE MODIFICATION CHARGED LAPSED ","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/Audit-Report-20141.pdf","source_label":"2014","page":73,"line":14,"text":"Police: Salaries and Wages - 33,205 33,205 17,844 15,361 Other Expenses 32,199 17,932 50,131 32,664 17,467 Office of Emergency Management","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/Audit-Report-20141.pdf","source_label":"2014","page":73,"line":17,"text":"Office of Emergency Management Salaries and Wages - 250 250 - 250 Other Expenses 315 1,849 2,164 315 1,849 Public Works Functions:","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/Audit-Report-20141.pdf","source_label":"2014","page":73,"line":21,"text":"Road Repairs & Maintenance: Salaries and Wages - 3,865 3,865 3,865 - Other Expenses 20,623 3,605 27,728 26,738 990 Other Public Works Functions","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/Audit-Report-20141.pdf","source_label":"2014","page":73,"line":25,"text":"Recycling: Salaries and Wages - 5,580 5,580 - 5,580 65 Other Expenses 21,493 5,667 27,160 20,973 6,187 Solid Waste Collection:","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/Audit-Report-20141.pdf","source_label":"2014","page":73,"line":28,"text":"Solid Waste Collection: Contractual 40,833 26,709 82,542 81,667 875 Building & Grounds: Other Expenses 4,459 5,666 10,125 5,595 4,530","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/Audit-Report-20141.pdf","source_label":"2014","page":73,"line":34,"text":"Board of Health: Salaries and Wages - 1,617 1,617 - 1,617 Other Expenses 49 370 419 84 335 Environmental Commission:","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/Audit-Report-20141.pdf","source_label":"2014","page":73,"line":42,"text":"Recreation Services & Programs: Salaries and Wages - 6,452 6,452 2,340 4,112 Other Expenses 1,887 681 3,068 3,010 58 Utility Expense & Bulk Purchases:","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/Audit-Report-20141.pdf","source_label":"2014","page":73,"line":44,"text":"Other Expenses 1,887 681 3,068 3,010 58 Utility Expense & Bulk Purchases: Electricity 11,732 2,022 13,754 7,633 6,121 Street Lighting 16,864 - 16,864 9,868 6,996","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/Audit-Report-20141.pdf","source_label":"2014","page":74,"line":5,"text":"CURRENT FUND SCHEDULE OF 2013 APPROPRIATION RESERVES FOR THE YEAR ENDED DECEMBER 31, 2014 ","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/Audit-Report-20141.pdf","source_label":"2014","page":74,"line":9,"text":"PAID BUDGET AFTER OR BALANCE ENCUMBRANCES RESERVE MODIFICATION CHARGED LAPSED ","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/Audit-Report-20141.pdf","source_label":"2014","page":74,"line":15,"text":"Municipal Court: Salaries and Wages - 91 91 - 91 Other Expenses - 1,957 1,957 - 1,957 State Uniform Construction Code:","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/Audit-Report-20141.pdf","source_label":"2014","page":74,"line":19,"text":"Construction Code Official: Salaries and Wages - 4,104 4,104 - 4,104 Other Expenses 220 6,329 6,549 1,713 4,836 Other Common Operating Functions: -","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/Audit-Report-20141.pdf","source_label":"2014","page":74,"line":23,"text":"Sick Payouts - 899 899 - 899 Salary Adjustments - 17,000 17,000 - 17,000 Contingent - 1,000 1,000 - 1,000 Deferred Charges & Statutory Expenditures:","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/Audit-Report-20141.pdf","source_label":"2014","page":74,"line":25,"text":"Contingent - 1,000 1,000 - 1,000 Deferred Charges & Statutory Expenditures: 66 Statutory Expenditures: Social Security System (O.A.S.I) - 8,872 8,872 - 8,872","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/Audit-Report-20141.pdf","source_label":"2014","page":74,"line":26,"text":"Deferred Charges & Statutory Expenditures: 66 Statutory Expenditures: Social Security System (O.A.S.I) - 8,872 8,872 - 8,872 Defined Contribution Retirement Program - 257 257 - 257","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/Audit-Report-20141.pdf","source_label":"2014","page":74,"line":32,"text":" Total General Appropriations for Municipal Purposes Within \"CAPS\" 234,886 348,046 582,932 387,879 195,053 ","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/Audit-Report-20141.pdf","source_label":"2014","page":74,"line":37,"text":"Length of Service Awards Program - 90,000 90,000 74,284 15,716 Shared Services Agreement: Municipal Court - Borough of Pt. Pleasant Beach - 30,482 30,482 21,346 9,136 Uniform Construction Code-","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/Audit-Report-20141.pdf","source_label":"2014","page":74,"line":41,"text":"Borough of Pt. Pleasant Beach - 6,754 6,754 6,754 - Matching Funds for Grants - 10,000 10,000 - 10,000 Total Operations Excluded","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/Audit-Report-20141.pdf","source_label":"2014","page":75,"line":15,"text":"Increased by: Calendar Year Levy - 2014 33,175,062 Subtotal 48,997,240","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/Audit-Report-20141.pdf","source_label":"2014","page":77,"line":9,"text":"TRUST GRANT OTHER TOTAL FUND 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/Audit-Report-20141.pdf","source_label":"2014","page":78,"line":12,"text":"DATE OF DATE OF INTEREST DECEMBER 31, DECEMBER 31, DESCRIPTION ISSUE MATURITY RATE 2013 DECREASE 2014 Severance Liabilities Special Emergency Note 12/20/14 12/19/15 1.25% $ 298,871 $ 99,624 $ 199,247","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/Audit-Report-20141.pdf","source_label":"2014","page":79,"line":4,"text":"CURRENT FUND SCHEDULE OF GRANTS RECEIVABLE FOR THE YEAR ENDED DECEMBER 31, 2014 ","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/Audit-Report-20141.pdf","source_label":"2014","page":79,"line":10,"text":"DECEMBER 31, ANTICIPATED FROM DECEMBER 31, 2013 REVENUE RECEIVED UNAPPROPRIATED CANCEL 2014 State Grants: Municipal Alliance on Alcoholism","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/Audit-Report-20141.pdf","source_label":"2014","page":79,"line":11,"text":"2013 REVENUE RECEIVED UNAPPROPRIATED CANCEL 2014 State Grants: Municipal Alliance on Alcoholism and Drug Abuse $ 24,508 $ - $ - $ - $ - $ 24,508","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/Audit-Report-20141.pdf","source_label":"2014","page":79,"line":20,"text":"2013 NJ Municipal DOT - 200,000 - - - 200,000 Community Development Block Grant: CT - 884-09 10,551 - 8,990 - - 1,561 71 Recycling Tonnage Grant - 34,244 - 34,244 - -","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/Audit-Report-20141.pdf","source_label":"2014","page":79,"line":22,"text":"CT - 884-09 10,551 - 8,990 - - 1,561 71 Recycling Tonnage Grant - 34,244 - 34,244 - - Alcohol Education & Rehabilitation - 950 - 950 - - Cops in Shops 2,000 2,400 2,000 - - 2,400","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/Audit-Report-20141.pdf","source_label":"2014","page":79,"line":25,"text":"Cops in Shops 2,000 2,400 2,000 - - 2,400 Body Armor Replacement Grant - 6,896 - 6,896 - - Smart Future Growth Grant 6,000 - - - - 6,000 ","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/Audit-Report-20141.pdf","source_label":"2014","page":79,"line":26,"text":"Body Armor Replacement Grant - 6,896 - 6,896 - - Smart Future Growth Grant 6,000 - - - - 6,000 Total Grant Funds $ 222,086 $ 279,476 $ 10,990 $ 77,076 $ - $ 413,496","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/Audit-Report-20141.pdf","source_label":"2014","page":79,"line":28,"text":" Total Grant Funds $ 222,086 $ 279,476 $ 10,990 $ 77,076 $ - $ 413,496 ","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/Audit-Report-20141.pdf","source_label":"2014","page":79,"line":31,"text":" Original Budget $ 238,891 Chapter 159 40,585 ","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/Audit-Report-20141.pdf","source_label":"2014","page":80,"line":4,"text":"CURRENT FUND STATE AND FEDERAL GRANTS FUND SCHEDULE OF RESERVES FOR GRANTS - APPROPRIATED FOR THE YEAR ENDED DECEMBER 31, 2014","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/Audit-Report-20141.pdf","source_label":"2014","page":80,"line":5,"text":"STATE AND FEDERAL GRANTS FUND SCHEDULE OF RESERVES FOR GRANTS - APPROPRIATED FOR THE YEAR ENDED DECEMBER 31, 2014 ","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/Audit-Report-20141.pdf","source_label":"2014","page":80,"line":13,"text":"BALANCE FROM 2014 PRIOR CURRENT BALANCE DECEMBER 31, BUDGET YEAR YEAR DECEMBER 31, 2013 APPROPRIATION EXPENDED ENCUMBRANCES ENCUMBRANCES 2014 ","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/Audit-Report-20141.pdf","source_label":"2014","page":80,"line":14,"text":"DECEMBER 31, BUDGET YEAR YEAR DECEMBER 31, 2013 APPROPRIATION EXPENDED ENCUMBRANCES ENCUMBRANCES 2014 Clean Communities Program $ 1,356 $ 34,986 $ 31,177 $ 12,773 $ 4,255 $ 13,683","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/Audit-Report-20141.pdf","source_label":"2014","page":80,"line":19,"text":"Pedestrian Safety Education and Enforcement 4,166 - - - - 4,166 Body Armor Replacement Grant 17,364 6,896 21,060 - - 3,200 Municipal Alliance on Alcoholism & Drug Abuse 7,394 - 9,471 2,077 - - 72 NJ Transportation Trust Fund Authority Act:","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/Audit-Report-20141.pdf","source_label":"2014","page":80,"line":24,"text":"2013 DOT - 200,000 - - - 200,000 Community Development Block Grant: CT - 884-09 30,919 - - 3,568 3,568 30,919 Recycling Tonnage Grant - 34,244 43,001 10,842 2,085 -","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/Audit-Report-20141.pdf","source_label":"2014","page":80,"line":26,"text":"CT - 884-09 30,919 - - 3,568 3,568 30,919 Recycling Tonnage Grant - 34,244 43,001 10,842 2,085 - Cops in Shops 1,969 2,400 2,087 - - 2,282 Drive Sober 625 - - - - 625","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/Audit-Report-20141.pdf","source_label":"2014","page":80,"line":35,"text":" Original Budget $ 238,891 Appropriated by N.J.S.40A:4-87 40,585 ","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/Audit-Report-20141.pdf","source_label":"2014","page":80,"line":36,"text":"Original Budget $ 238,891 Appropriated by N.J.S.40A:4-87 40,585 Total $ 279,476","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/Audit-Report-20141.pdf","source_label":"2014","page":81,"line":3,"text":"BOROUGH OF POINT PLEASANT STATE AND FEDERAL GRANTS FUND SCHEDULE OF RESERVES FOR GRANTS - UNAPPROPRIATED FOR THE YEAR ENDED DECEMBER 31, 2014","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/Audit-Report-20141.pdf","source_label":"2014","page":81,"line":4,"text":"STATE AND FEDERAL GRANTS FUND SCHEDULE OF RESERVES FOR GRANTS - UNAPPROPRIATED FOR THE YEAR ENDED DECEMBER 31, 2014 ","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/Audit-Report-20141.pdf","source_label":"2014","page":81,"line":10,"text":"DECEMBER 31, RECEIVED UTILIZED DECEMBER 31, 2013 2014 AS REVENUE 2014 Alcohol Education and Rehabilitation F $ 950 $ 1,773 $ 950 $ 1,773","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/Audit-Report-20141.pdf","source_label":"2014","page":81,"line":13,"text":"Alcohol Education and Rehabilitation F $ 950 $ 1,773 $ 950 $ 1,773 Recycling Tonage Grant 34,244 - 34,244 - Pedestrian Safety Grant 4,629 - - 4,629 Body Armor Grant 3,697 3,200 6,896 1","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/Audit-Report-20141.pdf","source_label":"2014","page":81,"line":14,"text":"Recycling Tonage Grant 34,244 - 34,244 - Pedestrian Safety Grant 4,629 - - 4,629 Body Armor Grant 3,697 3,200 6,896 1 Over the Limit Grant 4,375 - - 4,375","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/Audit-Report-20141.pdf","source_label":"2014","page":81,"line":15,"text":"Pedestrian Safety Grant 4,629 - - 4,629 Body Armor Grant 3,697 3,200 6,896 1 Over the Limit Grant 4,375 - - 4,375 Clean Community Grant - 34,986 34,986 -","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/Audit-Report-20141.pdf","source_label":"2014","page":81,"line":16,"text":"Body Armor Grant 3,697 3,200 6,896 1 Over the Limit Grant 4,375 - - 4,375 Clean Community Grant - 34,986 34,986 - ","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/Audit-Report-20141.pdf","source_label":"2014","page":81,"line":17,"text":"Over the Limit Grant 4,375 - - 4,375 Clean Community Grant - 34,986 34,986 - Total $ 47,895 $ 39,959 $ 77,076 $ 10,778","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/Audit-Report-20141.pdf","source_label":"2014","page":85,"line":28,"text":"State Registration Fees - - 2,124 Expenditures Under R.S.4:19-15.11 - - 15,661 Total Disbursements 1,824,519 51,594 17,785","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/Audit-Report-20141.pdf","source_label":"2014","page":86,"line":23,"text":"EXHIBIT B-3 SCHEDULE OF RESERVE FOR DOG FUND EXPENDITURES FOR THE YEAR ENDED DECEMBER 31, 2014 ","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/Audit-Report-20141.pdf","source_label":"2014","page":86,"line":34,"text":"Decreased by: Expenditures Under R.S. 4:19-15.11 15,661 Balance December 31, 2014 $ 1,304","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/Audit-Report-20141.pdf","source_label":"2014","page":87,"line":16,"text":"Decreased by: Open Space Expenditures 51,594 Balance December 31, 2014 $ 255,489","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/Audit-Report-20141.pdf","source_label":"2014","page":87,"line":30,"text":"Increased by: Open Space Tax Levy 65,142 Subtotal 65,142","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/Audit-Report-20141.pdf","source_label":"2014","page":93,"line":4,"text":"GENERAL CAPITAL FUND SCHEDULE OF FUND BALANCE FOR THE YEAR ENDED DECEMBER 31, 2014 ","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/Audit-Report-20141.pdf","source_label":"2014","page":94,"line":8,"text":" Fund Balance $ 30,710 Capital Improvement Fund 80,152 Reserve for Bay Point Harbor 10,000","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/Audit-Report-20141.pdf","source_label":"2014","page":94,"line":11,"text":"Reserve for Bay Point Harbor 10,000 Reserve for Payment of Debt 18,604 Reserve for Police Department 25,000 Reserve for Encumbrances 756,508","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/Audit-Report-20141.pdf","source_label":"2014","page":95,"line":13,"text":"Decreased by: Budget Appropriation: Serial Bonds Payable $ 2,310,000 Green Acres Loan Payable 29,709 2,339,709","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/Audit-Report-20141.pdf","source_label":"2014","page":96,"line":9,"text":"BALANCE BALANCE ORDINANCE DECEMBER 31, 2014 DECEMBER 31, UNEXPENDED NUMBER IMPROVEMENT DESCRIPTION 2013 AUTHORIZATIONS FUNDED 2014 EXPENDITURES BALANCE ","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/Audit-Report-20141.pdf","source_label":"2014","page":96,"line":10,"text":"ORDINANCE DECEMBER 31, 2014 DECEMBER 31, UNEXPENDED NUMBER IMPROVEMENT DESCRIPTION 2013 AUTHORIZATIONS FUNDED 2014 EXPENDITURES BALANCE 09-18 Various Capital Improvements $ 10,414 $ - $ - $ 10,414 $ - $ 10,414","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/Audit-Report-20141.pdf","source_label":"2014","page":97,"line":13,"text":"Increased by: Receipts - Current Fund Appropriations 110,000 Subtotal 173,280","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/Audit-Report-20141.pdf","source_label":"2014","page":97,"line":18,"text":"Decreased by: Appropriated to Finance Improvement Authorizations 93,128 Balance December 31, 2014 $ 80,152","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/Audit-Report-20141.pdf","source_label":"2014","page":98,"line":11,"text":"IMPROVEMENT ORIGINAL DATE OF DATE OF INTEREST DECEMBER 31, DECEMBER 31, DESCRIPTION NOTE ISSUE MATURITY RATE 2013 INCREASED DECREASED 2014 Various Capital Improvements 9/24/13 9/24/14 9/23/15 0.960% $ 4,680,000 $ 4,680,000 $ 4,680,000 $ 4,680,000","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/Audit-Report-20141.pdf","source_label":"2014","page":99,"line":9,"text":"ORDINANCE IMPROVEMENT ORDINANCE BALANCE DECEMBER 31, 2013 2014 ENCUMBRANCES RESERVE FOR BALANCE DECEMBER 31, 2014 NUMBER DESCRIPTION DATE AMOUNT FUNDED UNFUNDED AUTHORIZATIONS RECLASSIFIED EXPENDED ENCUMBRANCES FUNDED UNFUNDED 98-08 Improvements to Borough","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/Audit-Report-20141.pdf","source_label":"2014","page":100,"line":9,"text":"BALANCE PAID BY BALANCE DATE OF ORIGINAL INTEREST DECEMBER 31, BUDGET DECEMBER 31, PURPOSE ISSUE ISSUE DATE AMOUNT RATE 2013 APPROPRIATION 2014 ","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/Audit-Report-20141.pdf","source_label":"2014","page":100,"line":10,"text":"DATE OF ORIGINAL INTEREST DECEMBER 31, BUDGET DECEMBER 31, PURPOSE ISSUE ISSUE DATE AMOUNT RATE 2013 APPROPRIATION 2014 General Improvements 9/15/98 $ 5,900,000 09/01/14 470,000 4.50% $ 470,000 $ 470,000 $ -","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/Audit-Report-20141.pdf","source_label":"2014","page":101,"line":10,"text":"BALANCE PAID BY BALANCE DATE OF ORIGINAL INTEREST DECEMBER 31, BUDGET DECEMBER 31, PURPOSE ISSUE ISSUE DATE AMOUNT RATE 2013 APPROPRIATION 2014 ","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/Audit-Report-20141.pdf","source_label":"2014","page":101,"line":11,"text":"DATE OF ORIGINAL INTEREST DECEMBER 31, BUDGET DECEMBER 31, PURPOSE ISSUE ISSUE DATE AMOUNT RATE 2013 APPROPRIATION 2014 1989 Program 11/21/2000 $ 148,836 2/21/2015 4,107 2.00% $ 60,175 $ 8,092 $ 52,083","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/Audit-Report-20141.pdf","source_label":"2014","page":102,"line":10,"text":"BALANCE PAID BY BALANCE DATE OF ORIGINAL INTEREST DECEMBER 31, BUDGET DECEMBER 31, PURPOSE ISSUE ISSUE DATE AMOUNT RATE 2013 APPROPRIATION 2014 ","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/Audit-Report-20141.pdf","source_label":"2014","page":102,"line":11,"text":"DATE OF ORIGINAL INTEREST DECEMBER 31, BUDGET DECEMBER 31, PURPOSE ISSUE ISSUE DATE AMOUNT RATE 2013 APPROPRIATION 2014 ","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/Audit-Report-20141.pdf","source_label":"2014","page":107,"line":16,"text":"Increased by Receipts: Miscellaneous Revenues $ 68,179 Consumer Rents 6,112,349 Prepaid Rents 5,534","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/Audit-Report-20141.pdf","source_label":"2014","page":107,"line":28,"text":"Decreased by Disbursements: Budget Appropriations 5,973,161 Appropriation Reserves 2,417 Encumbrances Payable 148,743","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/Audit-Report-20141.pdf","source_label":"2014","page":107,"line":29,"text":"Budget Appropriations 5,973,161 Appropriation Reserves 2,417 Encumbrances Payable 148,743 Due Utility Capital 160,000","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/Audit-Report-20141.pdf","source_label":"2014","page":108,"line":10,"text":" Fund Balance $ 4,168 Capital Improvement Fund 155,967 Down Payment on Improvements 13,600","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/Audit-Report-20141.pdf","source_label":"2014","page":108,"line":12,"text":"Capital Improvement Fund 155,967 Down Payment on Improvements 13,600 Due to Utility Operating Fund 100,000 Encumbrances Payable 1,652,420","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/Audit-Report-20141.pdf","source_label":"2014","page":109,"line":11,"text":"Increased by: Water-Sewer Levy 5,791,177 Subtotal 6,798,861","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/Audit-Report-20141.pdf","source_label":"2014","page":109,"line":24,"text":"EXHIBIT D-8 SCHEDULE OF APPROPRIATION RESERVES FOR THE YEAR ENDED DECEMBER 31, 2014 ","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/Audit-Report-20141.pdf","source_label":"2014","page":109,"line":32,"text":" Salaries and Wages $ - $ 126,303 $ 126,303 $ 18,688 $ 107,615 Other Expenses 148,743 114,716 263,459 132,472 130,987 Ocean County Utilities Authority - 2,494 2,494 - 2,494","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/Audit-Report-20141.pdf","source_label":"2014","page":109,"line":37,"text":"Public Employees' Retirement System - 268 268 - 268 Unemployment Compensation - 5,577 5,577 - 5,577 Total $ 148,743 $ 256,799 $ 405,542 $ 151,160 $ 254,382","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/Audit-Report-20141.pdf","source_label":"2014","page":110,"line":26,"text":"DECEMBER 31, 2014 AMOUNT RATE FROM TO PERIOD AMOUNT 1998 Serial Bonds $ 170,000 Various 9/1/14 12/31/14 4 Months $ 2,550","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/Audit-Report-20141.pdf","source_label":"2014","page":111,"line":11,"text":"Increased by: Down Payment on Improvements Budgeted $ 60,000 Interfund Advanced 100,000 160,000 ","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/Audit-Report-20141.pdf","source_label":"2014","page":111,"line":32,"text":"Increased by: Receipts - Utility Fund Appropriation 60,000 Subtotal 170,184","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/Audit-Report-20141.pdf","source_label":"2014","page":111,"line":37,"text":"Decreased by: Appropriated to Finance Improvement Authorizations 14,217 Balance December 31, 2014 $ 155,967","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/Audit-Report-20141.pdf","source_label":"2014","page":112,"line":24,"text":"10-15, 12-03 Various Improvements 1,020,505 - 1,020,505 11-21 Purchase of Various Equipment & Various Improvements 473,400 - 473,400 12-04 Drainage Improvements at Powhatan Ave 89,750 - 89,750","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/Audit-Report-20141.pdf","source_label":"2014","page":113,"line":23,"text":"Emergency & Inspections 13,826 Law Expenditures During Construction 5,584 Interest During Construction 2,550 Original Sewer System 15,852,747","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/Audit-Report-20141.pdf","source_label":"2014","page":114,"line":26,"text":"Increased by: Serial Bonds Paid by Budget 685,000 Balance December 31, 2014 $ 30,560,585","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/Audit-Report-20141.pdf","source_label":"2014","page":115,"line":9,"text":"ORDINANCE IMPROVEMENT AUTHORIZED BALANCE DECEMBER 31, 2013 2014 ENCUMBRANCES RESERVE FOR BALANCE DECEMBER 31, 2014 NUMBER DESCRIPTION DATE AMOUNT FUNDED UNFUNDED AUTHORIZATIONS RECLASSIFIED EXPENDED ENCUMBRANCES FUNDED UNFUNDED 01-13 Various Improvements 09/04/01 $ 575,600 $ 6,938 $ - $ - $ - $ - $ - $ 6,938 $ -","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/Audit-Report-20141.pdf","source_label":"2014","page":115,"line":24,"text":"10-15, 12-03 Various Improvements 03/20/12 1,020,505 - 50,774 - 3,500 - 3,500 - 50,774 11-21 Purchase of Various Equipment & Various Improvements 10/20/09 473,400 388,638 - - 15,377 218,610 155,798 29,607 - 12-04 Drainage Improvements at Powhatan Ave 03/20/12 89,750 - - - 10 - 10 - -","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/Audit-Report-20141.pdf","source_label":"2014","page":116,"line":11,"text":"DATE OF ORIGINAL 12/31/2013 INTEREST DECEMBER 31, DECEMBER 31, PURPOSE ISSUE ISSUE DATE AMOUNT RATE 2013 DECREASED 2014 Sewer Improvements 9/15/98 $ 2,225,000 9/1/15 170,000 4.50% $ 340,000 $ 170,000 $ 170,000","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/Audit-Report-20141.pdf","source_label":"2014","page":117,"line":11,"text":"IMPROVEMENT ORIGINAL DATE OF DATE OF INTEREST DECEMBER 31, DECEMBER 31, DESCRIPTION NOTE ISSUE MATURITY RATE 2013 INCREASED DECREASED 2014 Various Capital Improvements 9/24/13 9/24/14 9/22/15 0.960% $ 1,360,000 $ 1,360,000 $ 1,360,000 $ 1,360,000","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/Audit-Report-20141.pdf","source_label":"2014","page":119,"line":1,"text":"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/Audit-Report-20141.pdf","source_label":"2014","page":121,"line":3,"text":"BOROUGH OF POINT PLEASANT PAYROLL FUND SCHEDULE OF PAYROLL FUND CASH FOR THE YEAR ENDED DECEMBER 31, 2014","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/Audit-Report-20141.pdf","source_label":"2014","page":121,"line":4,"text":"PAYROLL FUND SCHEDULE OF PAYROLL FUND CASH FOR THE YEAR ENDED DECEMBER 31, 2014 ","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/Audit-Report-20141.pdf","source_label":"2014","page":121,"line":13,"text":"Increased by Receipts: Payroll 8,584,511 Subtotal 8,699,310","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/Audit-Report-20141.pdf","source_label":"2014","page":121,"line":26,"text":"EXHIBIT F-2 SCHEDULE OF PAYROLL TAXES PAYABLE FOR THE YEAR ENDED DECEMBER 31, 2014 ","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/Audit-Report-20141.pdf","source_label":"2014","page":121,"line":33,"text":"Increased by: Payroll Deductions 8,567,095 Subtotal 8,577,822","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/Audit-Report-20141.pdf","source_label":"2014","page":125,"line":22,"text":" Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to its federal programs. ","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/Audit-Report-20141.pdf","source_label":"2014","page":125,"line":23,"text":"Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to its federal programs. 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/Audit-Report-20141.pdf","source_label":"2014","page":125,"line":30,"text":"conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards, and OMB Circular A-133,","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/Audit-Report-20141.pdf","source_label":"2014","page":126,"line":18,"text":"control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with OMB Circular A-133, but not 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/Audit-Report-20141.pdf","source_label":"2014","page":126,"line":35,"text":"of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the Township\u2019s financial statements will not be prevented, or detected and corrected on a timely basis. We consider the deficiencies described in the accompanying Comments & Recommendations to be material weaknesses as Finding No.\u2019s 2014-001, 2014-002, 2014-003 and 2014-004.","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/Audit-Report-20141.pdf","source_label":"2014","page":127,"line":1,"text":"Report on Schedule of Expenditures of Federal Awards Required by OMB Circular A-133 We have audited the financial statements of Borough of Point Pleasant as of and for the year 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/Audit-Report-20141.pdf","source_label":"2014","page":127,"line":3,"text":" We have audited the financial statements of Borough of Point Pleasant as of and for the year ended December 31, 2014, and have issued our report thereon dated , which contained an unmodified opinion on those financial statements. Our audit was conducted for the purpose of forming an opinion on 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/Audit-Report-20141.pdf","source_label":"2014","page":127,"line":5,"text":"December 31, 2014, and have issued our report thereon dated , which contained an unmodified opinion on those financial statements. Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by OMB Circular A-133 and is not a required","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/Audit-Report-20141.pdf","source_label":"2014","page":127,"line":6,"text":"those financial statements. Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by OMB Circular A-133 and is not a required part of the financial statements. Such information is the responsibility of management and was derived","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/Audit-Report-20141.pdf","source_label":"2014","page":127,"line":8,"text":"presented for purposes of additional analysis as required by OMB Circular A-133 and is not a required part of the 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. The information has been subjected to the auditing procedures applied in the audit 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/Audit-Report-20141.pdf","source_label":"2014","page":127,"line":9,"text":"part of the 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. The 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","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/Audit-Report-20141.pdf","source_label":"2014","page":127,"line":11,"text":"statements. The 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 statements themselves, and other additional procedures in accordance with","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/Audit-Report-20141.pdf","source_label":"2014","page":127,"line":12,"text":"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 statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule 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/Audit-Report-20141.pdf","source_label":"2014","page":127,"line":13,"text":"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 schedule of expenditure of federal awards is fairly stated in all material respects in relation to 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/Audit-Report-20141.pdf","source_label":"2014","page":127,"line":15,"text":"auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditure of federal awards is fairly stated in all material respects in relation to the financial statements as a whole. ","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/Audit-Report-20141.pdf","source_label":"2014","page":129,"line":2,"text":"BOROUGH OF POINT PLEASANT SCHEDULE OF FEDERAL FINANCIAL AWARDS FOR THE YEAR ENDED DECEMBER 31, 2014 ","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/Audit-Report-20141.pdf","source_label":"2014","page":129,"line":7,"text":"Federal Federal Grantor/ CFDA Pass-Through Grant Grant Cumulative Pass-Through Grantor/Program Title Number Contract Number Period Award Expenditures Expenditures ","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/Audit-Report-20141.pdf","source_label":"2014","page":129,"line":8,"text":"Federal Grantor/ CFDA Pass-Through Grant Grant Cumulative Pass-Through Grantor/Program Title Number Contract Number Period Award Expenditures Expenditures Department of Housing & Urban Development","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/Audit-Report-20141.pdf","source_label":"2014","page":129,"line":21,"text":"Department of Homeland Security (DHS) Public Assistance Grants Superstorm Sandy 97.036 Not Available OPEN 1,033,750 1,033,750 1,033,750 ","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/Audit-Report-20141.pdf","source_label":"2014","page":129,"line":29,"text":" Total Federal Financial Awards $ 5,566,546 $ 5,509,465 $ 5,566,546","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/Audit-Report-20141.pdf","source_label":"2014","page":131,"line":3,"text":"POINT PLEASANT BOROUGH NOTES TO SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE FOR THE YEAR ENDED DECEMBER 31, 2014 ","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/Audit-Report-20141.pdf","source_label":"2014","page":131,"line":9,"text":" The accompanying schedule of expenditures of federal financial assistance presents the activity of federal financial assistance of the Borough of Point Pleasant, County of Ocean, State of New Jersey. The Township is defined in Note 1 to the Township\u2019s 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/Audit-Report-20141.pdf","source_label":"2014","page":131,"line":10,"text":"The accompanying schedule of expenditures of federal financial assistance presents the activity of federal financial assistance of the Borough of Point Pleasant, County of Ocean, State of New Jersey. The Township is defined in Note 1 to the Township\u2019s 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/Audit-Report-20141.pdf","source_label":"2014","page":131,"line":11,"text":"financial assistance of the Borough of Point Pleasant, County of Ocean, State of New Jersey. The Township is defined in Note 1 to the Township\u2019s 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/Audit-Report-20141.pdf","source_label":"2014","page":131,"line":16,"text":" The accompanying schedule of expenditures of federal financial assistance are presented using the modified accrual basis of accounting as promulgated by the State of New Jersey, Department of Community Affairs, Division of Local Government Services, which is described in the Notes 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/Audit-Report-20141.pdf","source_label":"2014","page":131,"line":19,"text":"Community Affairs, Division of Local Government Services, which is described in the Notes to the Financial Statements, Note 1. ","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/Audit-Report-20141.pdf","source_label":"2014","page":131,"line":22,"text":" Note 3. Relationship to Financial Statements \u2013 Statutory Basis Amounts reported in the accompanying schedules agree with amounts reported in the Township's","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/Audit-Report-20141.pdf","source_label":"2014","page":131,"line":25,"text":"Amounts reported in the accompanying schedules agree with amounts reported in the Township's general-purpose financial statements. Expenditures from awards are reported in the Township\u2019s financial statement as follows: Federal","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/Audit-Report-20141.pdf","source_label":"2014","page":131,"line":26,"text":"general-purpose financial statements. Expenditures from awards are reported in the Township\u2019s financial statement as follows: Federal ","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/Audit-Report-20141.pdf","source_label":"2014","page":131,"line":29,"text":" State & Federal Grant Fund $ 3,568 Water-Sewer Utility Fund \u2013 Prior Year 652,147","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/Audit-Report-20141.pdf","source_label":"2014","page":131,"line":36,"text":" *This amount represents prior year expenditures that are subject to single audit testing in 2014 when receipts greater than $500,000 were received. ","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/Audit-Report-20141.pdf","source_label":"2014","page":131,"line":39,"text":" Note 4. Relationship to Federal Financial Report Amounts reported in the accompanying schedule agree with the amounts reported in the related federal","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/Audit-Report-20141.pdf","source_label":"2014","page":131,"line":42,"text":"Amounts reported in the accompanying schedule agree with the amounts reported in the related federal financial report. ","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/Audit-Report-20141.pdf","source_label":"2014","page":133,"line":8,"text":" Financial Statements Type of auditor\u2019s report issued: Qualified \u2013 Regulatory Basis","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/Audit-Report-20141.pdf","source_label":"2014","page":133,"line":12,"text":" Internal control over financial reporting: 1) Material weakness(es) identified? Yes","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/Audit-Report-20141.pdf","source_label":"2014","page":133,"line":19,"text":" Noncompliance material to basic financial Statements noted? Yes ","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/Audit-Report-20141.pdf","source_label":"2014","page":134,"line":6,"text":" Section II \u2013 Financial Statement Findings This section identifies the significant deficiencies, material weaknesses and instances of noncompliance","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/Audit-Report-20141.pdf","source_label":"2014","page":134,"line":9,"text":"This section identifies the significant deficiencies, material weaknesses and instances of noncompliance related to the basic financial statements that are required to be reported in accordance with Chapter 5.18 through 5.20 of Government Auditing Standards. ","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/Audit-Report-20141.pdf","source_label":"2014","page":134,"line":33,"text":" The general ledger maintained by the chief financial officer is not reconciled with the activity and ending balances in the tax and water-sewer billing and collection system. ","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/Audit-Report-20141.pdf","source_label":"2014","page":135,"line":5,"text":" Section II \u2013 Financial Statement Findings (continued) Finding 2014-002:","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/Audit-Report-20141.pdf","source_label":"2014","page":136,"line":5,"text":" Section II \u2013 Financial Statement Findings (continued) Finding 2014-003: ","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/Audit-Report-20141.pdf","source_label":"2014","page":137,"line":5,"text":" Section II \u2013 Financial Statement Findings (continued) Finding 2014-004:","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/Audit-Report-20141.pdf","source_label":"2014","page":138,"line":7,"text":" This section identifies the status of prior-year findings related to the basic financial statements and state awards that are required to be reported in accordance with Chapter 6.12 of Government Auditing Standards, U.S. OMB Circular A-133 (section .315 (a)(b)) and New Jersey OMB\u2019s Circular 04-04.","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/Audit-Report-20141.pdf","source_label":"2014","page":138,"line":36,"text":" Section III \u2013 Federal Financial Assistance Finding & Questioned Costs This section identifies audit findings required to be reported by section .510(a) of Circular A-133 and New","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/Audit-Report-20141.pdf","source_label":"2014","page":141,"line":7,"text":" We have audited the financial statements of the Borough of Point Pleasant in the County of Ocean for the year ended December 31, 2014. ","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/Audit-Report-20141.pdf","source_label":"2014","page":141,"line":12,"text":" The audit covered the financial transactions of the Treasurer, Tax Collector, and Water-Sewer Utility Collector, the activities of the Mayor and Council and the records of the various outside departments. ","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/Audit-Report-20141.pdf","source_label":"2014","page":141,"line":15,"text":" The audit did not and could not determine the character of services rendered for which payment had been made or for which reserves had been set up, nor could it determine the character, proper price or quantity of materials supplied for which claims had been passed. These details were necessarily covered 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/Audit-Report-20141.pdf","source_label":"2014","page":141,"line":23,"text":" The accrued and realized revenues for the various Borough Departments as shown on the Statements of Revenue and Revenue Accounts Receivable are presented as recorded in the Borough records. ","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/Audit-Report-20141.pdf","source_label":"2014","page":141,"line":24,"text":"The accrued and realized revenues for the various Borough Departments as shown on the Statements of Revenue and Revenue Accounts Receivable are presented as recorded in the Borough records. In accordance with requirements prescribed by the Division of Local Government Services, Department","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/Audit-Report-20141.pdf","source_label":"2014","page":141,"line":33,"text":" Contracts and Agreements Required to be advertised by (N.J.S.A.40A:11-4) N.J.S.A.40A:11-4 - Every contract or agreement, for the performance of any work or furnishing or hiring","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/Audit-Report-20141.pdf","source_label":"2014","page":141,"line":35,"text":" N.J.S.A.40A:11-4 - Every contract or agreement, for the performance of any work or furnishing or hiring of any materials or supplies, the cost or the contract price whereof is to be paid with or out of public funds not included within the terms of Section 3 of this act, shall be made or awarded only by the governing","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/Audit-Report-20141.pdf","source_label":"2014","page":141,"line":36,"text":"N.J.S.A.40A:11-4 - Every contract or agreement, for the performance of any work or furnishing or hiring of any materials or supplies, the cost or the contract price whereof is to be paid with or out of public funds not included within the terms of Section 3 of this act, shall be made or awarded only by the governing body of the contracting unit after public advertising for bids and bidding therefore, except as is provided","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/Audit-Report-20141.pdf","source_label":"2014","page":141,"line":38,"text":"not included within the terms of Section 3 of this act, shall be made or awarded only by the governing body of the contracting unit after public advertising for bids and bidding therefore, except as is provided otherwise in this act or specifically by any other Law. No work, materials or supplies shall be undertaken, acquired or furnished for a sum exceeding in the aggregate $17,500 as of January 1, 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/Audit-Report-20141.pdf","source_label":"2014","page":141,"line":41,"text":"undertaken, acquired or furnished for a sum exceeding in the aggregate $17,500 as of January 1, 2012, except by contract or agreement. It is pointed out that the governing body of the municipality has the responsibility of determining whether","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/Audit-Report-20141.pdf","source_label":"2014","page":141,"line":44,"text":"It is pointed out that the governing body of the municipality has the responsibility of determining whether the expenditures in any category will exceed the statutory minimum within the fiscal year. Where question arises as to whether any contract or agreement might result in violation of the statute, the solicitor's opinion should be sought before a commitment is made.","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/Audit-Report-20141.pdf","source_label":"2014","page":141,"line":45,"text":"the expenditures in any category will exceed the statutory minimum within the fiscal year. Where question arises as to whether any contract or agreement might result in violation of the statute, the solicitor's opinion should be sought before a commitment is made. ","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/Audit-Report-20141.pdf","source_label":"2014","page":142,"line":1,"text":"Contracts and Agreements Required to be advertised by (N.J.S.A.40A:11-4) (continued): The minutes indicate that bids were requested by public advertising for the following items:","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/Audit-Report-20141.pdf","source_label":"2014","page":142,"line":5,"text":" The minutes indicate that resolutions were adopted authorizing the awarding of contracts or agreements for \"Professional Services,\" per N.J.S.A.40A:11-5. ","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/Audit-Report-20141.pdf","source_label":"2014","page":142,"line":8,"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":"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/Audit-Report-20141.pdf","source_label":"2014","page":142,"line":14,"text":" Contracts and Agreements Requiring Solicitation of Quotations The examination of expenditures did not reveal any individual payments, contracts or agreements 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/Audit-Report-20141.pdf","source_label":"2014","page":142,"line":16,"text":" The examination of expenditures did not reveal any individual payments, contracts or agreements in excess of $2,625 as of January 1, 2011 and thereafter \"for the performance of any work or the furnishing or hiring of any materials or supplies\", other than those where bids had been previously sought by public","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/Audit-Report-20141.pdf","source_label":"2014","page":142,"line":25,"text":"N.J.S.54:4-67, as amended, provides the method for authorizing interest and the maximum rates to be charged for the nonpayment of taxes or assessments on or before the date when they would become delinquent. ","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/Audit-Report-20141.pdf","source_label":"2014","page":142,"line":31,"text":" \u201cBE IT RESOLVED that the rate of interest to be charged for the nonpayment of taxes and water/sewer rents on the date when they become delinquent is hereby fixed as eight (8%) percent per annum of the first One Thousand Five Hundred Dollars ($1,500.00) 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/Audit-Report-20141.pdf","source_label":"2014","page":142,"line":36,"text":"Thousand Five Hundred Dollars ($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 with ten (10) days after the date upon which same became payable.\u201d ","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/Audit-Report-20141.pdf","source_label":"2014","page":145,"line":35,"text":" Himanshu Shah Chief Financial Officer Jennifer Burr Tax Collector","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/Audit-Report-20141.pdf","source_label":"2014","page":145,"line":49,"text":"There was an Employees\u2019 Blanket Performance Bond in the amount of $50,000 for municipal employees carried by the Ocean County Joint Insurance Fund and $950,000 carried by the Municipal Excess Joint Insurance 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. 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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/Audit-Report-20141.pdf","source_label":"2014","page":146,"line":5,"text":"The problems and weaknesses noted in our review were not of such magnitude that they would affect our ability to express an opinion on the financial statements taken as a whole. Should you have any questions concerning our comments or recommendations, or should you desire any","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":3,"line":20,"text":" Financial Statements \u2013 Regulatory Basis: Current Fund: Comparative Statements of Assets, Liabilities, Reserves and Fund Balance \u2013 Regulatory Basis A 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. 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OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":3,"line":31,"text":"General Capital Fund: Comparative Statements of Assets, Liabilities, Reserves and Fund Balance \u2013 Regulatory Basis C 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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":3,"line":35,"text":"Water-Sewer Utility Fund: Comparative Statements of Assets, Liabilities, Reserves and Fund Balance \u2013 Regulatory Basis D 25 Comparative Statement of Operations and Change in Operating Fund Balance - Regulatory Basis D-1 27","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":3,"line":38,"text":"Regulatory Basis D-1 27 Statement of Capital Surplus \u2013 Regulatory Basis D-2 27 Statement of Revenues - Regulatory Accounting Basis D-3 28 Statement of Expenditures - Regulatory Accounting Basis D-4 29","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":3,"line":45,"text":" Payroll Fund Balance Sheet - Regulatory Basis as of December 31, 2016 and 2015 F 33 ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":7,"line":10,"text":"INDEPENDENT AUDITOR'S REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2016 ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":9,"line":9,"text":" Report on the Financial Statements We have audited the accompanying statements of assets, liabilities, reserves and fund balance - regulatory basis 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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":9,"line":11,"text":" We have audited the accompanying statements of assets, liabilities, reserves and fund balance - regulatory basis of the various funds and account group of the Point Pleasant Borough, County of Ocean, State of New Jersey as of December 31, 2016 and 2015, and the related statements of 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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":9,"line":13,"text":"the various funds and account group of the Point Pleasant Borough, County of Ocean, State of New Jersey as of December 31, 2016 and 2015, and the related statements of operations and changes in fund balance - regulatory basis for the years then ended, the related statement of revenues - regulatory basis, and statement of expenditures - regulatory basis for the year ended December 31, 2016 and the related notes to the financial statements, which","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":9,"line":14,"text":"December 31, 2016 and 2015, and the related statements of operations and changes in fund balance - regulatory basis for the years then ended, the related statement of revenues - regulatory basis, and statement of expenditures - regulatory basis for the year ended December 31, 2016 and the related notes to the financial statements, which collectively comprise the Borough\u2019s basic financial statements as listed in the table of contents.","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":9,"line":15,"text":"basis for the years then ended, the related statement of revenues - regulatory basis, and statement of expenditures - regulatory basis for the year ended December 31, 2016 and the related notes to the financial statements, which collectively comprise the Borough\u2019s basic financial statements as listed in the table of contents. ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":9,"line":16,"text":"regulatory basis for the year ended December 31, 2016 and the related notes to the financial statements, which collectively comprise the Borough\u2019s basic financial statements as listed in the table of contents. Management\u2019s Responsibility for 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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":9,"line":18,"text":" Management\u2019s Responsibility for the Financial Statements 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","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","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 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 design, implementation, and","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":9,"line":22,"text":"Community Affairs, State of New Jersey. Management is also responsible for the 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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":9,"line":26,"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 Comptroller General 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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":9,"line":28,"text":"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 standards require that we plan and","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":9,"line":31,"text":"Services, Department of Community Affairs, State of New Jersey. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":9,"line":35,"text":"An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in 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","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":9,"line":36,"text":"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 the circumstances, but not 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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":9,"line":38,"text":"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 the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity\u2019s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and 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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":9,"line":40,"text":"purpose of expressing an opinion on the effectiveness of the entity\u2019s 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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":9,"line":42,"text":"reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":9,"line":44,"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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":10,"line":5,"text":" As described in Note 1 to the financial statements, the Point Pleasant Borough 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 of New Jersey, which is a basis","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":10,"line":6,"text":"As described in Note 1 to the financial statements, the Point Pleasant Borough 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 of New Jersey, which is a basis of accounting other than accounting principles generally accepted in the United States of America, to meet 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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":10,"line":11,"text":" The effects on the financial statements of the variances between the 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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":10,"line":18,"text":"In our opinion, because of the significance of the matter discussed in the \u201cBasis for Adverse Opinion on Accounting Principles Generally Accepted in the United States of America\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 Point Pleasant Borough, County of Ocean, State of New Jersey, as","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":10,"line":20,"text":"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 Point Pleasant Borough, County of Ocean, State of New Jersey, as of December 31, 2016 and 2015, 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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":10,"line":21,"text":"States of America, the financial position of the Point Pleasant Borough, County of Ocean, State of New Jersey, as of December 31, 2016 and 2015, 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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":10,"line":26,"text":" As discussed in Note 1, the financial statements of the Length of Service Award Program Fund (\u201cLOSAP\u201d) Trust Fund have not been audited, and we were not required by the Division of Local Government Services, Department of Community Affairs, State of New Jersey, to audit nor were we engaged to audit the LOSAP Trust Fund 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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":10,"line":28,"text":"Fund have not been audited, and we were not required by the Division of Local Government Services, Department of Community Affairs, State of New Jersey, to audit nor were we engaged to audit the LOSAP Trust Fund financial statements as part of our audit of the Borough\u2019s financial statements as of and for the years ended December 31, 2016 and 2015. The LOSAP Trust Fund financial activities are included in the Borough\u2019s Trust Fund, and represent","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":10,"line":29,"text":"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 Borough\u2019s financial statements as of and for the years ended December 31, 2016 and 2015. The LOSAP Trust Fund financial activities are included in the Borough\u2019s Trust Fund, and represent 28.96% and 27.37% of the assets and liabilities, respectively, of the Borough\u2019s Trust Funds as of December 31,","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":10,"line":30,"text":"statements as part of our audit of the Borough\u2019s financial statements as of and for the years ended December 31, 2016 and 2015. The LOSAP Trust Fund financial activities are included in the Borough\u2019s Trust Fund, and represent 28.96% and 27.37% of the assets and liabilities, respectively, of the Borough\u2019s Trust Funds as of December 31, 2016 and 2015.","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":10,"line":37,"text":"In our opinion, except for the effect of such adjustments, if any, as might have been determined to be necessary had the LOSAP Trust Fund financial statements been audited as described in the \u201cBasis for Qualified Opinion on Regulatory Basis of Accounting\u201d paragraph, 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 Point","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":10,"line":38,"text":"the LOSAP Trust Fund financial statements been audited as described in the \u201cBasis for Qualified Opinion on Regulatory Basis of Accounting\u201d paragraph, 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 Point Pleasant Borough, County of Ocean, State of New Jersey, as of December 31, 2016 and 2015, and the results of its","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":10,"line":39,"text":"Regulatory Basis of Accounting\u201d paragraph, 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 Point Pleasant Borough, County of Ocean, State of New Jersey, as of December 31, 2016 and 2015, and the results of its operations and changes in fund balance - regulatory basis of such funds for the years then ended, and the statement","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":10,"line":41,"text":"Pleasant Borough, County of Ocean, State of New Jersey, as of December 31, 2016 and 2015, and the results of its operations and changes in fund balance - regulatory basis of such funds for the years then ended, and the statement of revenues - regulatory basis, statement of expenditures - regulatory basis of the various funds, and general fixed assets group of accounts \u2013 regulatory basis, for the year ended December 31, 2016 in conformity with accounting","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":10,"line":42,"text":"operations and changes in fund balance - regulatory basis of such funds for the years then ended, and the statement of revenues - regulatory basis, statement of expenditures - regulatory basis of the various funds, and general fixed assets group of accounts \u2013 regulatory basis, for the year ended December 31, 2016 in conformity with accounting principles and practices prescribed by the Division of Local Government Services, Department of Community","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":10,"line":51,"text":" Our audit was conducted for the purpose of forming opinions on the financial statements referred to in the first paragraph as a whole. The supplemental statements and schedules presented for the various funds are presented for purposes of additional analysis as required by the Division of Local Government Services, Department 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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":10,"line":54,"text":"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. ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":11,"line":2,"text":"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 underlying accounting and other records used to prepare","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":11,"line":3,"text":"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 statements themselves, and other additional procedures in accordance","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":11,"line":5,"text":"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 respects in relation to the financial statements of each of the respective individual funds and","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":11,"line":7,"text":"with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the financial statements of each of the respective individual funds and account group taken as a whole. ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":11,"line":13,"text":"In accordance with Government Auditing Standards, we have also issued our report dated June 14, 2017 on our consideration of the Point Pleasant Borough\u2019s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":11,"line":14,"text":"consideration of the Point Pleasant Borough\u2019s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over 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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":11,"line":15,"text":"compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":11,"line":16,"text":"purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Point Pleasant Borough\u2019s internal control over financial reporting and","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":11,"line":18,"text":"reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Point Pleasant Borough\u2019s internal control over financial reporting and compliance. ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":13,"line":2,"text":"INDEPENDENT AUDITOR\u2019S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS","text_method":"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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":13,"line":3,"text":"FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":13,"line":13,"text":"We have audited, in accordance with the auditing standards generally accepted in the United States of America, the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States and audit requirements as prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey, 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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":13,"line":15,"text":"by the Comptroller General of the United States and audit requirements as prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey, the financial statements of Point Pleasant Borough (herein referred to as \u201cthe Borough\u201d), as of and for the year ended December 31, 2016, and the related notes to the financial statements, which collectively comprise 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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":13,"line":17,"text":"statements of Point Pleasant Borough (herein referred to as \u201cthe Borough\u201d), as of and for the year ended December 31, 2016, and the related notes to the financial statements, which collectively comprise the Borough\u2019s basic financial statements, and have issued our report thereon dated June 14, 2017. Our report on the financial statements-regulatory basis was modified to indicate that the financial statements were","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":13,"line":18,"text":"December 31, 2016, and the related notes to the financial statements, which collectively comprise the Borough\u2019s basic financial statements, and have issued our report thereon dated June 14, 2017. Our report on the financial statements-regulatory basis was modified to indicate that the financial statements were not prepared and presented in accordance with accounting principles generally accepted in the United","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":13,"line":19,"text":"Borough\u2019s basic financial statements, and have issued our report thereon dated June 14, 2017. Our report on the financial statements-regulatory basis was modified to indicate that the financial statements were not prepared and presented in accordance with accounting principles generally accepted in the United States of America but rather prepared and presented in accordance with the regulatory basis 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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":13,"line":25,"text":"in the United States, to meet the requirements of the State of New Jersey for municipal government entities as described in Note l. Further, our report on the financial statements - regulatory basis included a qualified opinion on the financial statements of the Length of Service Award Program Fund (\u201cLOSAP\u201d) Trust Fund. The LOSAP Trust Fund financial statements were not audited, and we were not","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":13,"line":26,"text":"entities as described in Note l. Further, our report on the financial statements - regulatory basis included a qualified opinion on the financial statements of the Length of Service Award Program Fund (\u201cLOSAP\u201d) Trust Fund. The LOSAP Trust Fund financial statements were not audited, and we were not required by the Division of Local Government Services, Department of Community Affairs, State of New","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":13,"line":27,"text":"a qualified opinion on the financial statements of the Length of Service Award Program Fund (\u201cLOSAP\u201d) Trust Fund. The LOSAP Trust Fund financial statements were not 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 engaged to audit the LOSAP Trust Fund financial statements as part of our","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":13,"line":29,"text":"required by the Division of Local 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 Borough\u2019s financial statements as of and for the year ended December 31, 2016. With the exception of the LOSAP Trust Fund our opinion on the financial statements- regulatory basis was","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":13,"line":30,"text":"Jersey, to audit nor were we engaged to audit the LOSAP Trust Fund financial statements as part of our audit of the Borough\u2019s financial statements as of and for the year ended December 31, 2016. With the exception of the LOSAP Trust Fund our opinion on the financial statements- regulatory basis was unmodified.","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":13,"line":31,"text":"audit of the Borough\u2019s financial statements as of and for the year ended December 31, 2016. With the exception of the LOSAP Trust Fund our opinion on the financial statements- regulatory basis was unmodified. ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":13,"line":34,"text":" Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the Borough's internal","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":13,"line":36,"text":" In planning and performing our audit of the financial statements, we considered the Borough's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":13,"line":37,"text":"In planning and performing our audit of the financial statements, we considered the Borough's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Borough\u2019s internal control. Accordingly,","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":13,"line":38,"text":"control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Borough\u2019s internal control. Accordingly, we do not express an opinion on the effectiveness of the Borough\u2019s internal control.","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":13,"line":45,"text":"combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the Borough\u2019s financial statements will not be prevented, or detected and corrected on a ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":14,"line":17,"text":" As part of obtaining reasonable assurance about whether the Borough's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":14,"line":19,"text":"material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. 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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":14,"line":20,"text":"contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed one instance of noncompliance or other matters that is required to be","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":14,"line":31,"text":"of Findings and Questioned Costs section. The Borough\u2019s response was not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on it. ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":17,"line":1,"text":"BASIC 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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":19,"line":5,"text":"COMPARATIVE STATEMENTS OF ASSETS, LIABILITIES, RESERVES AND FUND BALANCE - REGULATORY BASIS DECEMBER 31, 2016 AND 2015 ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":19,"line":23,"text":"Tax Title Liens Receivable A-6 45,376 38,355 Revenue Accounts Receivable A-7 7,195 13,515 Due From Interfunds: State & Federal Grant Fund A-12 87,739 98,924","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":19,"line":25,"text":"Due From Interfunds: State & Federal Grant Fund A-12 87,739 98,924 Other Trust A-12 6 106 ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":19,"line":39,"text":" State & Federal Grants: Cash A-4 4,378 4,811 Grants Receivable A-13 657,133 482,314","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":19,"line":41,"text":"Cash A-4 4,378 4,811 Grants Receivable A-13 657,133 482,314 Total State & Federal Grants 661,511 487,125","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":19,"line":43,"text":" Total State & Federal Grants 661,511 487,125 Total Assets $ 24,325,141 $ 23,532,280","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":19,"line":50,"text":" The accompanying Notes to the Financial Statements are an integral part of this statement. 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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":20,"line":5,"text":"COMPARATIVE STATEMENTS OF ASSETS, LIABILITIES, RESERVES AND FUND BALANCE - REGULATORY BASIS DECEMBER 31, 2016 AND 2015 ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":20,"line":9,"text":" LIABILITIES RESERVES & FUND BALANCE REFERENCE 2016 2015 Regular 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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":20,"line":13,"text":"Liabilities: Appropriation Reserves A-3,A-8 $ 834,311 $ 558,997 Reserve for Encumbrances A-3,A-4,A-8 585,111 646,280 Accounts Payable A 62,112 158,147","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":20,"line":16,"text":"Accounts Payable A 62,112 158,147 Tax Overpayments A 20,443 96,438 Prepaid Taxes A-4,A-5 561,779 607,587 County Tax Payable A-10 55,685 76,794","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":20,"line":31,"text":"Reserve for Receivables & Other Assets A 796,625 1,160,335 Fund Balance A-1 4,410,349 3,749,805 Total Regular Fund 23,663,630 23,045,155","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":20,"line":35,"text":" State & Federal Grants: Reserve for Grants Appropriated A-14 197,410 341,017 Reserve for Grants Unappropriated A-15 7,818 19,126","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":20,"line":36,"text":"State & Federal Grants: Reserve for Grants Appropriated A-14 197,410 341,017 Reserve for Grants Unappropriated A-15 7,818 19,126 Reserve for Encumbrances A-14 338,217 28,058","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":20,"line":37,"text":"Reserve for Grants Appropriated A-14 197,410 341,017 Reserve for Grants Unappropriated A-15 7,818 19,126 Reserve for Encumbrances A-14 338,217 28,058 Due to Current Fund A-12 87,739 98,924","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":20,"line":42,"text":" Total State & Federal Grants 661,511 487,125 Total Liabilities, Reserves & Fund Balance $ 24,325,141 $ 23,532,280","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":20,"line":44,"text":" Total Liabilities, Reserves & Fund Balance $ 24,325,141 $ 23,532,280 ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":20,"line":49,"text":" The accompanying Notes to the Financial Statements are an integral part of this statement. 12","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":21,"line":5,"text":"COMPARATIVE STATEMENT OF OPERATIONS AND CHANGES IN FUND BALANCE - REGULATORY BASIS FOR THE YEARS ENDED DECEMBER 31, 2016 AND 2015 ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":21,"line":10,"text":"2016 2015 Revenue & Other Income Realized: Fund Balance Utilized $ 2,200,000 $ 2,200,000 Miscellaneous Revenue Anticipated 2,924,333 2,939,527","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":21,"line":11,"text":"Revenue & Other Income Realized: Fund Balance Utilized $ 2,200,000 $ 2,200,000 Miscellaneous Revenue Anticipated 2,924,333 2,939,527 Receipts From Delinquent Taxes & Tax Title Liens 976,053 1,316,265","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":21,"line":12,"text":"Fund Balance Utilized $ 2,200,000 $ 2,200,000 Miscellaneous Revenue Anticipated 2,924,333 2,939,527 Receipts From Delinquent Taxes & Tax Title Liens 976,053 1,316,265 Receipts From Current Taxes 61,754,268 60,751,061","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":21,"line":15,"text":"Receipts From Current Taxes 61,754,268 60,751,061 Nonbudget Revenue 559,186 507,046 Other Credits to Income: Interfunds Liquidated 79,024 -","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":21,"line":18,"text":"Interfunds Liquidated 79,024 - Cancellation of Overpayments 77,222 - Cancellation of Accounts Payable 118,325 - Unexpended Balance of Appropriation Reserves 707,229 532,599","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":21,"line":20,"text":"Cancellation of Accounts Payable 118,325 - Unexpended Balance of Appropriation Reserves 707,229 532,599 Total 69,395,640 68,246,498","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":21,"line":24,"text":" Expenditures: Budget Appropriations Within \"CAPS\": Operations:","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":21,"line":25,"text":"Expenditures: Budget Appropriations Within \"CAPS\": Operations: Salaries & Wages 7,341,536 6,936,054","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":21,"line":27,"text":"Operations: Salaries & Wages 7,341,536 6,936,054 Other Expenses 6,098,634 6,088,370 Deferred Charges & Statutory Expenditures 1,695,793 1,562,681","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":21,"line":29,"text":"Other Expenses 6,098,634 6,088,370 Deferred Charges & Statutory Expenditures 1,695,793 1,562,681 Excluded From \"CAPS\": Operations:","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":21,"line":34,"text":"Capital Improvements 110,000 110,000 Municipal Debt Service 2,195,602 2,355,442 Deferred Charges 40,000 405,998 County Taxes 13,818,645 13,650,734","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":21,"line":42,"text":"Tax Appeal Refund 9,454 22,380 Refund of Prior Year Revenues 370 1,610 Miscellaneous Results of Operations - 691 ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":21,"line":45,"text":" Total Expenditures 66,535,096 65,932,104 Excess/Deficit in Revenue 2,860,544 2,314,394","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":21,"line":47,"text":" Excess/Deficit in Revenue 2,860,544 2,314,394 Adjustments to Income Before Fund Balance: Expenditures Included Above Which are by Statute","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":21,"line":48,"text":"Excess/Deficit in Revenue 2,860,544 2,314,394 Adjustments to Income Before Fund Balance: Expenditures Included Above Which are by Statute Deferred Charges to Budget of Succeeding Year - 40,000","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":21,"line":49,"text":"Adjustments to Income Before Fund Balance: Expenditures Included Above Which are by Statute Deferred Charges to Budget of Succeeding Year - 40,000 ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":21,"line":50,"text":"Expenditures Included Above Which are by Statute Deferred Charges to Budget of Succeeding Year - 40,000 Statutory Excess to Fund Balance 2,860,544 2,354,394","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":21,"line":52,"text":" Statutory Excess to Fund Balance 2,860,544 2,354,394 Fund Balance January 1 3,749,805 3,595,411 ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":21,"line":53,"text":"Statutory Excess to Fund Balance 2,860,544 2,354,394 Fund Balance January 1 3,749,805 3,595,411 Total 6,610,349 5,949,805","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":21,"line":57,"text":" Decreased by: Utilization as Anticipated Revenue 2,200,000 2,200,000 Fund Balance December 31 $ 4,410,349 $ 3,749,805","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":21,"line":59,"text":" Fund Balance December 31 $ 4,410,349 $ 3,749,805 ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":21,"line":64,"text":" The accompanying Notes to the Financial Statements are an integral part of this statement. 13","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":22,"line":5,"text":"CURRENT FUND STATEMENT OF REVENUES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2016 ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":22,"line":8,"text":" APPROPRIATED BY EXCESS OR BUDGET N.J.S.A.40A:47-87 REALIZED (DEFICIT)","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":22,"line":10,"text":"BY EXCESS OR BUDGET N.J.S.A.40A:47-87 REALIZED (DEFICIT) Fund Balance Utilized $ 2,200,000 $ - $ 2,200,000 $ -","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":22,"line":12,"text":" Fund Balance Utilized $ 2,200,000 $ - $ 2,200,000 $ - Miscellaneous Revenue:","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":22,"line":14,"text":" Miscellaneous Revenue: Licenses: Alcoholic Beverages 13,000 - 13,799 799","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":22,"line":35,"text":"Alcohol Education & Rehabilitation Fund 2,063 - 2,063 - Recycling Tonnage Grant 31,325 - 31,325 - Hazard Mitigation - Tideflex - 77,940 77,940 - FEMA -Sandy Reimbursement 319,921 - 319,921 -","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":22,"line":42,"text":" Total Miscellaneous Revenues 2,400,948 258,956 2,924,333 264,429 Receipts From Delinquent Taxes 900,000 - 976,053 76,053 ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":22,"line":45,"text":" Subtotal General Revenues 5,500,948 258,956 6,100,386 340,482 Local Tax for Municipal Purposes 14,094,057 - 15,010,044 915,987 ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":22,"line":48,"text":" Budget Totals 19,595,005 258,956 21,110,430 1,256,469 Nonbudget Revenues - - 559,186 559,186 ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":22,"line":49,"text":"Budget Totals 19,595,005 258,956 21,110,430 1,256,469 Nonbudget Revenues - - 559,186 559,186 Total $ 19,595,005 $ 258,956 $ 21,669,616 $ 1,815,655","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":22,"line":56,"text":" The accompanying Notes to the Financial Statements are an integral part of this statement. 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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":23,"line":5,"text":"CURRENT FUND STATEMENT OF REVENUES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2016 ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":23,"line":9,"text":" ANALYSIS OF REALIZED REVENUES Allocation of Current Tax Collections:","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":23,"line":12,"text":"Allocation of Current Tax Collections: Revenue From Collections $ 62,054,268 Less: Allocated for School, County Taxes & Open Space Taxes 48,534,300 Less: Reserve for Tax Appeals Pending 300,000","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":23,"line":18,"text":" Add: Budget Appropriation - Reserve for Uncollected Taxes 1,790,076 Total Amount for Support of Municipal Budget Appropriation $ 15,010,044","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":23,"line":20,"text":" Total Amount for Support of Municipal Budget Appropriation $ 15,010,044 Delinquent Property Taxes Receivable 976,053","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":23,"line":35,"text":" ANALYSIS OF NONBUDGET REVENUES ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":23,"line":42,"text":"Grading and Drainage 31,413 Refund of Prior Year Expenditures 105,392 Hurricane Sandy Reimbursement 96,288 Sale of Assets 87,379","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":23,"line":48,"text":" Nonbudget Revenue $ 559,186 ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":23,"line":53,"text":" The accompanying Notes to the Financial Statements are an integral part of this statement. 15","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":24,"line":5,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2016 ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":24,"line":9,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":24,"line":10,"text":"APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED OPERATIONS - Within \"CAPS\"","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":24,"line":11,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED OPERATIONS - Within \"CAPS\" General Government Functions:","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":24,"line":15,"text":"General Administration: Salaries and Wages $ 51,900 $ 51,900 $ 49,704 $ - $ 2,196 $ - Other Expenses 69,400 69,400 66,782 2,407 211 - Mayor & Council:","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":24,"line":18,"text":"Mayor & Council: Salaries and Wages 33,600 33,600 33,600 - - - Municipal Clerk: Salaries and Wages 106,475 106,475 92,176 - 14,299 -","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":24,"line":20,"text":"Municipal Clerk: Salaries and Wages 106,475 106,475 92,176 - 14,299 - Other Expenses 18,950 18,950 10,676 8,046 228 - Elections 2,500 2,500 1,934 - 566 -","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":24,"line":23,"text":"Elections 2,500 2,500 1,934 - 566 - Financial Administration (Treasury): Salaries and Wages 111,151 111,151 105,698 - 5,453 -","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":24,"line":25,"text":"(Treasury): Salaries and Wages 111,151 111,151 105,698 - 5,453 - Other Expenses 7,500 7,500 3,874 2,104 1,522 - Audit 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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":24,"line":29,"text":"Annual Audit 45,000 45,000 19,086 450 25,464 - Revenue Administration (Tax Collector): Salaries and Wages 67,084 67,084 66,908 - 176 -","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":24,"line":31,"text":"(Tax Collector): Salaries and Wages 67,084 67,084 66,908 - 176 - Other Expenses 22,666 22,666 16,188 41 6,437 - Tax Assessor:","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":24,"line":34,"text":"Tax Assessor: Salaries and Wages 157,516 157,528 157,528 - - - Other Expenses 5,620 9,120 5,022 3,812 286 - Cost of Tax Appeals 3,000 3,000 - - 3,000","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":24,"line":43,"text":"Planning Board: Salaries and Wages 8,500 9,300 9,291 - 9 - Other Expenses 14,450 14,450 7,754 6,695 1 - Zoning Board of Adjustment:","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":24,"line":46,"text":"Zoning Board of Adjustment: Salaries and Wages 8,500 8,500 8,500 - - - Other Expenses 13,000 13,000 6,314 4,641 2,045 - Zoning Officer:","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":24,"line":49,"text":"Zoning Officer: Salaries and Wages 107,846 107,846 106,423 - 1,423 - Other Expenses 14,450 14,450 5,970 2,151 6,329 - Insurance:","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":24,"line":51,"text":"Other Expenses 14,450 14,450 5,970 2,151 6,329 - Insurance: Unemployment Insurance 1,886,000 1,886,000 1,815,354 - 70,646 - Liability Insurance 200,000 200,000 189,991 - 10,009 -","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":24,"line":52,"text":"Insurance: Unemployment Insurance 1,886,000 1,886,000 1,815,354 - 70,646 - Liability Insurance 200,000 200,000 189,991 - 10,009 - Workers' Compensation","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":24,"line":53,"text":"Unemployment Insurance 1,886,000 1,886,000 1,815,354 - 70,646 - Liability Insurance 200,000 200,000 189,991 - 10,009 - Workers' Compensation Insurance 250,000 250,000 230,988 - 19,012 -","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":24,"line":54,"text":"Liability Insurance 200,000 200,000 189,991 - 10,009 - Workers' Compensation Insurance 250,000 250,000 230,988 - 19,012 - Employee Group Insurance - - -","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":24,"line":55,"text":"Workers' Compensation Insurance 250,000 250,000 230,988 - 19,012 - Employee Group Insurance - - - Group Health Waivers 40,000 36,500 12,268 - 24,232 -","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":24,"line":56,"text":"Insurance 250,000 250,000 230,988 - 19,012 - Employee Group Insurance - - - Group Health Waivers 40,000 36,500 12,268 - 24,232 - Public Safety Functions:","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":24,"line":60,"text":"Police: Salaries and Wages 4,631,928 4,631,928 4,563,982 - 67,946 - Other Expenses 337,043 337,043 237,876 90,068 9,099 - Purchase of Police Vehicles - -","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":24,"line":62,"text":"Other Expenses 337,043 337,043 237,876 90,068 9,099 - Purchase of Police Vehicles - - Emergency Management Services: Salaries and Wages 3,500 3,500 - - 3,500 -","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":24,"line":64,"text":"Emergency Management Services: Salaries and Wages 3,500 3,500 - - 3,500 - Other Expenses 4,250 4,250 616 2,275 1,359 - Aid to Volunteer Fire Companies:","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":24,"line":73,"text":"Road Repairs & Maintenance: Salaries and Wages 1,198,689 1,208,689 1,200,792 - 7,897 - Other Expenses 148,600 162,600 131,461 28,260 2,879 - ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":24,"line":79,"text":" The accompanying Notes to the Financial Statements are an integral part of this statement. 16","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":25,"line":5,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2016 ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":25,"line":9,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":25,"line":10,"text":"APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED OPERATIONS - Within \"CAPS\"","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":25,"line":11,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED OPERATIONS - Within \"CAPS\" Other Public Works Functions:","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":25,"line":15,"text":"Recycling: Salaries and Wages 4,500 4,500 4,500 - - - Other Expenses 276,300 342,300 316,037 22,734 3,529 - Snow Removal:","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":25,"line":18,"text":"Snow Removal: Salaries and Wages 80,000 80,000 55,296 - 24,704 - Other Expenses 60,000 60,000 31,348 9,977 18,675 - Solid Waste Collection:","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":25,"line":21,"text":"Solid Waste Collection: Contractual 560,500 560,500 499,256 43,364 17,880 - Building & Grounds: Other Expenses 36,800 36,800 29,898 6,524 378 -","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":25,"line":28,"text":"Board of Health: Salaries and Wages 76,661 76,674 76,674 - - - Other Expenses 2,245 2,245 1,866 127 252 - Environmental Commission:","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":25,"line":31,"text":"Environmental Commission: Salaries and Wages 1,200 1,200 369 - 831 - Other Expenses 1,170 1,170 15 - 1,155 - Animal Control Program:","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":25,"line":37,"text":"Recreation Services & Programs: Salaries and Wages 278,054 278,054 276,432 - 1,622 - Other Expenses 36,295 36,295 28,056 345 7,894 - Utility Expense & Bulk Purchases:","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":25,"line":39,"text":"Other Expenses 36,295 36,295 28,056 345 7,894 - Utility Expense & Bulk Purchases: Electricity 110,000 110,000 71,776 28,224 10,000 - Street Lighting 135,000 135,000 89,627 10,373 35,000 -","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":25,"line":48,"text":"Municipal Court: Salaries and Wages 28,543 28,543 28,543 - - - Other Expenses 4,900 4,900 1,150 - 3,750 - Public Defender:","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":25,"line":54,"text":"Construction Code Official: Salaries and Wages 370,364 375,064 373,242 - 1,822 - Other Expenses 19,000 19,000 6,248 394 12,358 - Other Common Operating Functions:","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":25,"line":57,"text":"Other Common Operating Functions: Salary Adjustments 30,000 14,060 - - 14,060 - Sick Pay Payouts 145,000 145,000 - - 145,000 - Judgements 100 100 - - 100 -","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":25,"line":66,"text":" The accompanying Notes to the Financial Statements are an integral part of this statement. 17","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":26,"line":5,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2016 ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":26,"line":9,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":26,"line":10,"text":"APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED OPERATIONS - Within \"CAPS\"","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":26,"line":11,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED OPERATIONS - Within \"CAPS\" Total Operations Within \"CAPS\"","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":26,"line":17,"text":"Detail: Salaries and Wages 7,501,011 7,341,536 7,209,658 - 131,878 - Other Expenses 5,939,574 6,098,634 5,016,722 460,445 621,467 - ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":26,"line":20,"text":" Deferred Charges & Statutory Expenditures Municipal Within \"CAPS\": Statutory Expenditures:","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":26,"line":22,"text":"Municipal Within \"CAPS\": Statutory Expenditures: Contributions to: Social Security System","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":26,"line":30,"text":"Retirement System 830,300 830,300 830,261 - 39 - Unemployment Insurance 60,000 60,000 60,000 - - - Defined Contribution Retirement Program 2,000 2,415 1,955 - 460 -","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":26,"line":35,"text":"Total Deferred Charges & Statutory Expenditures Within \"CAPS\" 1,695,378 1,695,793 1,655,764 - 40,029 - Total General Appropriations for","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":26,"line":37,"text":" Total General Appropriations for Municipal Purposes Within \"CAPS\" 15,135,963 15,135,963 13,882,144 460,445 793,374 - ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":26,"line":42,"text":"LOSAP 95,000 95,000 - 95,000 - - Shared Services Agreement: Municipal Court - Borough of Point Pleasant Beach 50,000 50,000 - 24,063 25,937 -","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":26,"line":47,"text":"Public & Private Programs Offset by Revenues: Matching Fund for Grants 10,000 10,000 - - 10,000 - Drunk Driving Enforcement 17,063 17,063 17,063 - - -","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":26,"line":48,"text":"by Revenues: Matching Fund for Grants 10,000 10,000 - - 10,000 - Drunk Driving Enforcement 17,063 17,063 17,063 - - - Clean Communities Program - 48,616 48,616 - - -","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":26,"line":51,"text":"Clean Communities Program - 48,616 48,616 - - - Pedestrian Safety Grant - 11,000 11,000 - - - Alcohol Education & Rehabilitation Fund 2,063 2,063 2,063 - - - Recycling Tonnage 31,325 31,325 31,325 - - -","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":26,"line":57,"text":"CDBG - GIS Study - 50,000 50,000 - - - Body Armor Grant - 3,147 3,147 - - - Bullet Proof Vest - 5,853 5,853 - - - Drive Sober or Get Pulled Over - 5,000 5,000 - - -","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":26,"line":78,"text":" The accompanying Notes to the Financial Statements are an integral part of this statement. 18","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":27,"line":5,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2016 ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":27,"line":9,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":27,"line":10,"text":"APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED OPERATIONS - Within \"CAPS\"","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":27,"line":11,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED OPERATIONS - Within \"CAPS\" Municipal Debt Service - Excluded","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":27,"line":13,"text":"OPERATIONS - Within \"CAPS\" Municipal Debt Service - Excluded From \"CAPS\": Payment of Bond Principal 1,630,000 1,630,000 1,630,000 - - -","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":27,"line":15,"text":"From \"CAPS\": Payment of Bond Principal 1,630,000 1,630,000 1,630,000 - - - Interest on Bonds 558,315 558,315 544,409 - - 13,906 Interest on Notes 80,200 80,200 21,193 - - 59,007","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":27,"line":19,"text":" Total Municipal Debt Service Excluded From \"CAPS\" 2,268,515 2,268,515 2,195,602 - - 72,913 ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":27,"line":31,"text":" Total General Appropriations for Municipal Purposes Excluded from CAPS 2,668,966 2,927,922 2,689,406 124,666 40,937 72,913 ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":27,"line":34,"text":" Subtotal General Appropriations 17,804,929 18,063,885 16,571,550 585,111 834,311 72,913 Reserve For Uncollected Taxes 1,790,076 1,790,076 1,790,076 - - - ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":27,"line":37,"text":" Total General Appropriations $ 19,595,005 $ 19,853,961 $ 18,361,626 $ 585,111 $ 834,311 $ 72,913 ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":27,"line":40,"text":" Adopted Budget $ 19,595,005 Chapter 159 258,956 ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":27,"line":47,"text":"Interfunds: Federal & State Grant Fund $ 309,407 Reserve for Uncollected Taxes 1,790,076 Deferred Charges 40,000","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":27,"line":57,"text":" The accompanying Notes to the Financial Statements are an integral part of this statement. 19","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":29,"line":5,"text":"COMPARATIVE STATEMENTS OF ASSETS, LIABILITIES, RESERVES AND FUND BALANCE - REGULATORY BASIS DECEMBER 31, 2016 AND 2015 ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":29,"line":24,"text":"Cash B-1 1,858,136 2,113,317 Due from Grant Fund A 30,327 - Total Other Trust 1,888,463 2,113,317","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":29,"line":39,"text":"Animal Control Trust Fund: Reserve for Expenditures B-3 $ 23,296 $ 12,893 Total Dog License Fund 23,296 12,893","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":29,"line":66,"text":" The accompanying Notes to the Financial Statements are an integral part of this statement. 21","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":31,"line":5,"text":"COMPARATIVE STATEMENTS OF ASSETS, LIABILITIES, RESERVES AND FUND BALANCE - REGULATORY BASIS DECEMBER 31, 2016 AND 2015 ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":31,"line":19,"text":" LIABILITIES, RESERVES & FUND BALANCE Serial Bonds C-9 $ 16,595,000 $ 18,225,000","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":31,"line":29,"text":"Reserve for Encumbrances C-8 1,066,749 915,130 Reserve for Debt Service C 98,228 98,228 Fund Balance C-1 77,949 77,949 ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":31,"line":30,"text":"Reserve for Debt Service C 98,228 98,228 Fund Balance C-1 77,949 77,949 Total $ 23,272,999 $ 25,966,640","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":31,"line":41,"text":" The accompanying Notes to the Financial Statements are an integral part of this statement. 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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":33,"line":5,"text":"COMPARATIVE STATEMENTS OF ASSETS, LIABILITIES, RESERVES AND FUND BALANCE - REGULATORY BASIS DECEMBER 31, 2016 AND 2015 ","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":33,"line":46,"text":" The accompanying Notes to the Financial Statements are an integral part of this statement. 25","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":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_label":"2016","page":34,"line":5,"text":"COMPARATIVE STATEMENTS OF ASSETS, LIABILITIES, RESERVES AND FUND BALANCE - REGULATORY BASIS DECEMBER 31, 2016 AND 2015 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."}]