[{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":71,"line":35,"text":"under the special funding situation and include their proportionate share of the collective net OPEB liability in their respective notes to their financial statements. For this purpose, the proportionate  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":72,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":72,"line":5,"text":" Note 11. Postemployment Benefits Other Than Pensions (continued):  A. State Plan (continued):","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":72,"line":11,"text":"takes into account active members from both participating and non-participating employer locations and retired members currently receiving OPEB benefits.  Additionally, the State\u2019s proportionate share of the OPEB liability attributable to the Borough is","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":72,"line":35,"text":" The financial statements of the Borough are not prepared in accordance with Governmental Accounting Standards Board (GASB) Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other than Pensions. The following information is provided in accordance with the requirements","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":72,"line":36,"text":"The financial statements of the Borough are not prepared in accordance with Governmental Accounting Standards Board (GASB) Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other than Pensions. The following information is provided in accordance with the requirements of the Statement and has been implemented prospectively.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":72,"line":37,"text":"Standards Board (GASB) Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other than Pensions. The following information is provided in accordance with the requirements of the Statement and has been implemented prospectively. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":72,"line":41,"text":"Employees who retire from the Borough may be eligible for pre-65 and post-65 postemployment medical, pharmacy, and dental benefits. Medical, including prescription drugs, are fully insured through the New Jersey State Health Benefits Program for Local Government Employer Groups. Individuals participate in a variety of different PPO and HMO type plans. Dental benefits are also fully insured through Horizon Blue","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":72,"line":42,"text":"pharmacy, and dental benefits. Medical, including prescription drugs, are fully insured through the New Jersey State Health Benefits Program for Local Government Employer Groups. Individuals participate in a variety of different PPO and HMO type plans. Dental benefits are also fully insured through Horizon Blue Cross/Blue Shield of New Jersey.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":72,"line":43,"text":"Jersey State Health Benefits Program for Local Government Employer Groups. Individuals participate in a variety of different PPO and HMO type plans. Dental benefits are also fully insured through Horizon Blue Cross/Blue Shield of New Jersey. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":72,"line":46,"text":" Base plan costs are based on premium rates for the New Jersey State Health Benefits Program for Local Government Employer Groups. Fully insured premium rates effective January 1, 2021 and January 1, 2022 for pre-65 and post-65 retirees are outlined in Section VI, page 15 of this report. These premium rates are","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":73,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":73,"line":5,"text":" Note 11. Postemployment Benefits Other Than Pensions (continued):  B. Local Plan (continued)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":73,"line":10,"text":"Plan year 2022 pre-65 and post-65 retiree premium rates are adjusted to reflect subsidization of retiree premiums through the Claims Stabilization Fund based on the NJ SHBP 2021 rate report from AON dated 9/15/20. Based on report, actual 2021 pre-65 retiree premium rates require an additional 27.2% rate increase and post-65 retirees require an additional 3.7% increase. Based on the premium rate increases implemented","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":73,"line":11,"text":"premiums through the Claims Stabilization Fund based on the NJ SHBP 2021 rate report from AON dated 9/15/20. Based on report, actual 2021 pre-65 retiree premium rates require an additional 27.2% rate increase and post-65 retirees require an additional 3.7% increase. Based on the premium rate increases implemented in the NJ SHBP 2022 report from AON dated 9/8/21, no such subsidization is necessary.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":73,"line":12,"text":"9/15/20. Based on report, actual 2021 pre-65 retiree premium rates require an additional 27.2% rate increase and post-65 retirees require an additional 3.7% increase. Based on the premium rate increases implemented in the NJ SHBP 2022 report from AON dated 9/8/21, no such subsidization is necessary. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":73,"line":18,"text":"Section I (page 3) of the report includes a sensitivity analysis as of fiscal year-end December 31, 2022 based on varying the discount interest rate and the healthcare cost inflation rate (trend) for GASB 74/75. We illustrate two scenarios for each variable of discount rate and trend rate as prescribed under GASB 74/75. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":73,"line":19,"text":"on varying the discount interest rate and the healthcare cost inflation rate (trend) for GASB 74/75. We illustrate two scenarios for each variable of discount rate and trend rate as prescribed under GASB 74/75.  The discount rate used was 4.18%, which is based on an end of year measurement date of 12/31/22 and is","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":73,"line":21,"text":" The discount rate used was 4.18%, which is based on an end of year measurement date of 12/31/22 and is consistent with the prescribed discount rate methodology under GASB 74/75. The prior valuation discount rate was 2.05%. Details of the discount rate assumption are described further in the report in Section IV,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":73,"line":22,"text":"The discount rate used was 4.18%, which is based on an end of year measurement date of 12/31/22 and is consistent with the prescribed discount rate methodology under GASB 74/75. The prior valuation discount rate was 2.05%. Details of the discount rate assumption are described further in the report in Section IV, page 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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":73,"line":23,"text":"consistent with the prescribed discount rate methodology under GASB 74/75. The prior valuation discount rate was 2.05%. Details of the discount rate assumption are described further in the report in Section IV, page 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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":73,"line":33,"text":"Since the current year is a roll forward calculation, the assumptions and census information are the same as the prior valuation, except the change in the discount rate assumption (i.e., 2.05% to 4.18%). The liability decrease is solely due to the change in discount rate, which is prescribed under GASB 75.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":73,"line":34,"text":"same as the prior valuation, except the change in the discount rate assumption (i.e., 2.05% to 4.18%). The liability decrease is solely due to the change in discount rate, which is prescribed under GASB 75. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":74,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":74,"line":5,"text":" Note 11. Postemployment Benefits Other Than Pensions (continued):  B. Local Plan (continued)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":74,"line":33,"text":"The GASB 74/75 results on pages 1-6 are based on the assumptions and cost methods as prescribed under GASB 74/75 (e.g., discount rate, aging requirements, actuarial cost method under Entry Age Normal, etc.) See pages 10-15 for details on assumptions and definitions. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":74,"line":51,"text":"health insurer pays and passes on to the group in their premium rates). Fees associated with PPACA are reflected as appropriate in the valuation and described in detail on page 11 of the 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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":75,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":75,"line":5,"text":" Note 11. Postemployment Benefits Other Than Pensions (continued):  B. Local Plan (continued)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":75,"line":12,"text":"There have been no special adjustments or considerations made to valuation results due to the COVID-19 pandemic. Since the Borough is not funding this benefit in a separate OPEB trust, no special considerations were made for the impact on assets. Similarly, no special adjustments were made to the OPEB liability calculations. The impact of COVID-19 will be reviewed in future years including the potential impact on","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":76,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":76,"line":5,"text":" Note 11. Postemployment Benefits Other Than Pensions (continued):  B. Local Plan (continued)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":77,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":77,"line":5,"text":" Note 11. Postemployment Benefits Other Than Pensions (continued):  B. Local Plan (continued)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":78,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":78,"line":5,"text":" Note 11. Postemployment Benefits Other Than Pensions (continued):  B. Local Plan (continued)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":79,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":79,"line":5,"text":" Note 11. Postemployment Benefits Other Than Pensions (continued):  B. Local Plan (continued)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":80,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":80,"line":5,"text":" Note 12. Municipal Debt  The following schedule represents the Borough\u2019s summary of debt, as filed in the Borough\u2019s Annual Debt","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":80,"line":7,"text":" The following schedule represents the Borough\u2019s summary of debt, as filed in the Borough\u2019s Annual Debt Statement required by the Local Bond Law of New Jersey for the current and two previous years: ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":80,"line":20,"text":" Total Debt Issued                              27,455,743          26,003,671          29,660,480  Authorized but not issued:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":80,"line":30,"text":" Total Gross Debt                         $       31,403,648 $        31,029,916 $        31,314,825  Deductions:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":80,"line":34,"text":"General: Funds on Hand For Payment of Bonds and Notes: Reserve for Debt Service                      55,833                    83,228              83,228 Water/Sewer Utility:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":80,"line":35,"text":"Funds on Hand For Payment of Bonds and Notes: Reserve for Debt Service                      55,833                    83,228              83,228 Water/Sewer Utility: Funds on Hand For Payment of Bonds and Notes:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":80,"line":37,"text":"Water/Sewer Utility: Funds on Hand For Payment of Bonds and Notes: Reserve for Debt Service                         -                     6,669               6,669 Self Liquidating Debt                       9,373,221               9,860,558           9,556,864","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":80,"line":38,"text":"Funds on Hand For Payment of Bonds and Notes: Reserve for Debt Service                         -                     6,669               6,669 Self Liquidating Debt                       9,373,221               9,860,558           9,556,864 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":80,"line":39,"text":"Reserve for Debt Service                         -                     6,669               6,669 Self Liquidating Debt                       9,373,221               9,860,558           9,556,864  Total Deductions                                9,429,054           9,950,455           9,646,761","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":80,"line":43,"text":" Total Net Debt                           $       21,974,594 $        21,079,461 $        21,668,064  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":81,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":81,"line":5,"text":" Note 12. Municipal Debt (continued)  Summary of Statutory Debt Condition - Annual Debt 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":81,"line":7,"text":" Summary of Statutory Debt Condition - Annual Debt Statement  The following schedule is a summary of the previous schedule and is prepared in accordance with 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":81,"line":10,"text":"The following schedule is a summary of the previous schedule and is prepared in accordance with the required method of setting up the Annual Debt Statement:  Gross Debt           Deductions           Net Debt","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":81,"line":12,"text":" Gross Debt           Deductions           Net Debt  Local School Debt                                $         10,268,000 $      10,268,000 $                -","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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":81,"line":14,"text":" Local School Debt                                $         10,268,000 $      10,268,000 $                - General Debt                                               22,030,427            55,833           21,974,594 Utility Debt                                                9,373,221         9,373,221                  -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":81,"line":15,"text":"Local School Debt                                $         10,268,000 $      10,268,000 $                - General Debt                                               22,030,427            55,833           21,974,594 Utility Debt                                                9,373,221         9,373,221                  - ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":81,"line":16,"text":"General Debt                                               22,030,427            55,833           21,974,594 Utility Debt                                                9,373,221         9,373,221                  -  $         41,671,648 $      19,697,054 $         21,974,594","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":81,"line":20,"text":" Net Debt $21,974,594 divided by the average Equalized Valuation Basis per N.J.S.A 40A:2-2 as amended, $4,571,154,035.33, equals 0.481. New Jersey statute 40A:2-6, as amended, limits the debt of a Municipality to 3.5% of the last three preceding year\u2019s average equalized valuations of real estate, including","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":81,"line":21,"text":"Net Debt $21,974,594 divided by the average Equalized Valuation Basis per N.J.S.A 40A:2-2 as amended, $4,571,154,035.33, equals 0.481. New Jersey statute 40A:2-6, as amended, limits the debt of a Municipality to 3.5% of the last three preceding year\u2019s average equalized valuations of real estate, including improvements and the assessed valuation of Class II Railroad Property. The remaining borrowing power","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":81,"line":29,"text":"3 1/2% of Equalized Valuation Basis (Municipal)                      $        159,990,391 Net Debt                                                                       21,974,59\u0017  Remaining Borrowing Power                                            $        138,015,79\u001a","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":81,"line":40,"text":"Operating and Maintenance Costs                        $   5,250,976 Debt Service                                               1,012,874  Total Deductions                                                                   6,263,850","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":81,"line":44,"text":" Excess/(Deficit) in Revenue                                               $         926,295  *If Excess in Revenues all Utility Debt is Deducted","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":81,"line":46,"text":" *If Excess in Revenues all Utility Debt is Deducted  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":82,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":82,"line":5,"text":" Note 12. Municipal Debt (continued)  General Debt","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":82,"line":7,"text":" General Debt  A. Serial Bonds Payable","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":82,"line":36,"text":" B. Bond Anticipation Notes Payable \u2013 Short Term Debt The following is a summary of bond anticipation notes payable accounted for in the General Capital Fund at December 31, 2023.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":82,"line":42,"text":"IMPROVEMENT                            DATE OF         DATE OF INTEREST            DECEMBER 31, DESCRIPTION                            ISSUE         MATURITY   RATE                  2023  Various Capital Improvements                   8/31/23             8/30/24    4.50%       $     527,000","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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":83,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":83,"line":14,"text":" In 2000 & 2010 the Borough finalized two loan agreements.  The first loan was in 2000, of $148,836 to be repaid over a 20 year period at a 2.00 % interest rate. 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":83,"line":16,"text":" The first loan was in 2000, of $148,836 to be repaid over a 20 year period at a 2.00 % interest rate. The proceeds of the loan is to provide for the restoration of River and Maxxon Avenue Beach 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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":83,"line":19,"text":" The second loan was in 2010, of $113,000 to be repaid over a 20 year period at a 2.00 % interest rate. The proceeds of the loan is to provide for the restoration of Riverfront Park. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":83,"line":33,"text":" Water/Sewer Utility Debt  A.\u0003Serial Bonds Payable","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":83,"line":38,"text":"In July 2010, the Borough issued $4,980,000 of General Obligation Bonds. The General Obligation Bonds were issued at an interest rate of 4.00 % and mature in 2029.  In November 2015, the Borough issued $1,360,000 of General Obligation Bonds. The General Obligation","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":84,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":84,"line":5,"text":" Note 12. Municipal Debt (continued)  Principal and interest due on the outstanding bonds is as follows:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":84,"line":24,"text":" In 2014 the Borough finalized one loan agreement with the Sate of New Jersey Department of Environmental Protection, pursuant to the New Jersey Environmental Infrastructure Trust Financing 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":84,"line":28,"text":" The loan consists of two agreements, a Trust Loan Agreement for $405,000 to be repaid over a 19-year period at interest rates ranging from 3.00%-5.00% and a no interest Fund Loan Agreement of $411,161 to be repaid over a 19-year period. The proceeds of the loans are to provide for replacement of the Borough\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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":84,"line":29,"text":"The loan consists of two agreements, a Trust Loan Agreement for $405,000 to be repaid over a 19-year period at interest rates ranging from 3.00%-5.00% and a no interest Fund Loan Agreement of $411,161 to be repaid over a 19-year period. The proceeds of the loans are to provide for replacement of the Borough\u2019s pumping station.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":85,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":85,"line":5,"text":" Note 12. Municipal Debt (continued)  C. Bond Anticipation Notes Payable \u2013 Short Term Debt","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":85,"line":7,"text":" C. Bond Anticipation Notes Payable \u2013 Short Term Debt The following is a summary of bond anticipation notes payable accounted for in the Utility Capital Fund at December 31, 2023.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":85,"line":13,"text":"Date of            Date of                       December 31, Description                        Issue             Maturity        Rate             2023  Various Improvements             8/30/2023         8/30/2024        4.500%        $          69,200","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":85,"line":27,"text":" Summary of Principal Debt  A summary of the changes in long-term and short-term debt of the Borough is as follows:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":85,"line":29,"text":" A summary of the changes in long-term and short-term debt of the Borough is as follows:  Balance                                              Balance           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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":86,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":86,"line":5,"text":" Note 13. Deferred Charges to be Raised in Succeeding Budgets  Certain expenditures are required to be deferred to budgets of succeeding years. At December 31, 2023 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":86,"line":7,"text":" Certain expenditures are required to be deferred to budgets of succeeding years. At December 31, 2023 the following deferred charges are shown on the statement of assets, liabilities, reserves and fund balances of the following funds:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":86,"line":8,"text":"Certain expenditures are required to be deferred to budgets of succeeding years. At December 31, 2023 the following deferred charges are shown on the statement of assets, liabilities, reserves and fund balances of the following funds: Balance                          Balance 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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":86,"line":11,"text":"Balance                          Balance to December 31, 2024 Budget            Succeeding Description                               2023         Appropriation       Budgets ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":86,"line":12,"text":"December 31, 2024 Budget            Succeeding Description                               2023         Appropriation       Budgets  Current 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":86,"line":34,"text":" Note 15. Deferred Compensation Salary Account  The Borough offers its employees a Deferred Compensation Plan in accordance with Internal 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":86,"line":36,"text":" The Borough offers its employees a Deferred Compensation Plan in accordance with Internal Revenue Code Section 457 which has been approved by the Director of the Division of Local Government Services. The Plan, available to all full time employees at their option, permits employees to defer a portion of their","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":86,"line":39,"text":"The Plan, available to all full time employees at their option, permits employees to defer a portion of their salary to future years. The deferred compensation is not available to participants until termination, retirement, death or unforeseeable emergency. Amounts deferred under Section 457 plans must be held in trust for the exclusive benefits of participating employees and not be accessible by the Borough or 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":86,"line":41,"text":"retirement, death or unforeseeable emergency. Amounts deferred under Section 457 plans must be held in trust for the exclusive benefits of participating employees and not be accessible by the Borough or its creditors. Since the Borough does not have a fiduciary relationship with the Plan, the balances and activities of the Plan are not reported in the Borough\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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":86,"line":43,"text":"creditors. Since the Borough does not have a fiduciary relationship with the Plan, the balances and activities of the Plan are not reported in the Borough\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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":87,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":87,"line":5,"text":" Note 16. Accrued Sick, Vacation and Compensation Time  As discussed in Note 1 and in accordance with accounting principles prescribed by the State of New Jersey,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":87,"line":9,"text":"the cash basis of accounting is followed for recording the Borough\u2019s liability related to unused vacation, sick pay and compensation time. The Borough permits certain employees within limits to accumulate unused vacation, sick pay and compensation time, which may be taken as time off or paid at a later date at an agreed upon rate. In accordance with New Jersey accounting principles, this unused accumulated","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":87,"line":10,"text":"sick pay and compensation time. The Borough permits certain employees within limits to accumulate unused vacation, sick pay and compensation time, which may be taken as time off or paid at a later date at an agreed upon rate. In accordance with New Jersey accounting principles, this unused accumulated absences amount is not reported as a liability in the accompanying financial statements. It is estimated that","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":87,"line":11,"text":"unused vacation, sick pay and compensation time, which may be taken as time off or paid at a later date at an agreed upon rate. In accordance with New Jersey accounting principles, this unused accumulated absences amount is not reported as a liability in the accompanying financial statements. It is estimated that accrued benefits for compensated absences are valued at $1,114,196 at December 31, 2023.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":87,"line":12,"text":"an agreed upon rate. In accordance with New Jersey accounting principles, this unused accumulated absences amount is not reported as a liability in the accompanying financial statements. It is estimated that accrued benefits for compensated absences are valued at $1,114,196 at December 31, 2023. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":87,"line":13,"text":"absences amount is not reported as a liability in the accompanying financial statements. It is estimated that accrued benefits for compensated absences are valued at $1,114,196 at December 31, 2023.  Note 17. Risk 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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":87,"line":20,"text":" Joint Insurance Pool  The Borough is a member of the Ocean County Municipal Joint Insurance Fund (JIF). The joint 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":87,"line":22,"text":" 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","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":87,"line":25,"text":"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 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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":87,"line":26,"text":"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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":87,"line":27,"text":"Insurance Fund participates in the Municipal Excess Liability Program, which has a contract for excess liability insurance for property.  New Jersey Unemployment Compensation 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":87,"line":29,"text":" New Jersey Unemployment Compensation Insurance  The Borough has elected to fund its New Jersey Unemployment Compensation Insurance under 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":87,"line":31,"text":" The Borough has elected to fund its New Jersey Unemployment Compensation Insurance under the \u201cReimbursement Method.\u201d Under this plan, the Borough is required to reimburse the New Jersey Unemployment Trust Fund, dollar-for-dollar, for unemployment benefits paid to its former employees who","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":87,"line":33,"text":"\u201cReimbursement Method.\u201d Under this plan, the Borough is required to reimburse the New Jersey Unemployment Trust Fund, dollar-for-dollar, for unemployment benefits paid to its former employees who were laid off or furloughed and charged to its account with the State. The Borough is billed quarterly for amounts due to the State. The following is a summary of Borough contributions, reimbursements 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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":87,"line":36,"text":"amounts due to the State. The following is a summary of Borough contributions, reimbursements to the State for benefits paid and the ending balance of the Borough\u2019s unemployment trust fund for the current and previous two years: ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":88,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":88,"line":7,"text":" Grantor Agencies  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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":88,"line":9,"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 grant agreements and applicable regulations, including the expenditure of the funds for eligible","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":88,"line":10,"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 grant agreements and applicable regulations, including the expenditure of the funds for eligible purposes. Substantially all grants, entitlements and cost reimbursements are subject to financial and","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":88,"line":11,"text":"form of grants. Entitlement to the funds is generally conditional upon compliance with terms and conditions of the grant agreements and applicable regulations, including the expenditure of the funds for eligible purposes. Substantially all grants, entitlements and cost reimbursements are subject to financial and compliance audits by grantors. As a result of these audits, costs previously reimbursed could be disallowed","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":88,"line":12,"text":"of the grant agreements and applicable regulations, including the expenditure of the funds for eligible purposes. Substantially all grants, entitlements and cost reimbursements are subject to financial and compliance audits by grantors. As a result of these audits, costs previously reimbursed could be disallowed and require repayment to the grantor agency. As of December 31, 2023 the Borough estimates that no","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":88,"line":13,"text":"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 grantor agency. As of December 31, 2023 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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":88,"line":14,"text":"compliance audits by grantors. As a result of these audits, costs previously reimbursed could be disallowed and require repayment to the grantor agency. As of December 31, 2023 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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":88,"line":26,"text":"Losses arising from tax appeals are recognized at the time a decision is rendered by an administrative or judicial body; however, municipalities may establish reserves transferred from tax collections or by budget appropriation for future payments of tax appeal losses. There are no significant pending tax appeals as of December 31, 2023.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":88,"line":27,"text":"judicial body; however, municipalities may establish reserves transferred from tax collections or by budget appropriation for future payments of tax appeal losses. There are no significant pending tax appeals as of December 31, 2023. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":88,"line":33,"text":"The Borough\u2019s length of service awards program (\u201cLOSAP\u201d) is reported in the Borough\u2019s trust fund Statement of Assets, Liabilities, Reserves and Fund Balance - Regulatory Basis. The LOSAP provides tax deferred income benefits to active volunteer firefighters and emergency medical personnel. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":88,"line":34,"text":"Statement of Assets, Liabilities, Reserves and Fund Balance - Regulatory Basis. The LOSAP provides tax deferred income benefits to active volunteer firefighters and emergency medical personnel.  The tax deferred income benefits for the active volunteer firefighters and emergency medical personnel","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":88,"line":36,"text":" The tax deferred income benefits for the active volunteer firefighters and emergency medical personnel serving the residents the of the Borough come from contributions made solely by the governing body of the Borough, on behalf of those volunteers who meet the criteria of a plan created by that governing body.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":88,"line":39,"text":"Borough, on behalf of those volunteers who meet the criteria of a plan created by that governing body. Participants should refer to the Plan agreement for a more complete description of the Plan\u2019s provisions.  Contributions - If an active member meets the year of active service requirement, a length 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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":88,"line":42,"text":"Contributions - If an active member meets the year of active service requirement, a length of service awards program must provide a benefit between the minimum contribution of $100 and a maximum contribution of $1,150 per year. While the maximum amount is established by statute, it is subject to periodic increases that are related to the consumer price index (N.J.S.A. 40A:14-185(f)). The 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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":88,"line":50,"text":"into various investment options offered by the Plan. The Borough has no authorization to direct investment contributions on behalf of eligible volunteers nor has the ability to purchase or sell investment options offered by the Plan. The types of investment options, and the administering of such investments, rests solely with the plan administrator.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":89,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":89,"line":8,"text":"Participant Accounts - Each participant\u2019s account is credited with the Borough\u2019s contribution and Plan earnings, and charged with administrative expenses. The benefit to which a participant is entitled is the benefit that can be provided from the participant\u2019s vested account. The Borough has placed the amounts deferred, including earnings, in a trust maintained by a third-party administrator for the exclusive benefit","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":89,"line":9,"text":"earnings, and charged with administrative expenses. The benefit to which a participant is entitled is the benefit that can be provided from the participant\u2019s vested account. The Borough has placed the amounts deferred, including earnings, in a trust maintained by a third-party administrator for the exclusive benefit of the plan participants and their beneficiaries. Such funds, although subject to the claims of the Borough\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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":89,"line":10,"text":"benefit that can be provided from the participant\u2019s vested account. The Borough has placed the amounts deferred, including earnings, in a trust maintained by a third-party administrator for the exclusive benefit of the plan participants and their beneficiaries. Such funds, although subject to the claims of the Borough\u2019s creditors until distributed as benefit payments, are not available for funding the operations 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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":89,"line":12,"text":"of the plan participants and their beneficiaries. Such funds, although subject to the claims of the Borough\u2019s creditors until distributed as benefit payments, are not available for funding the operations of the Borough. The funds may also be used to pay the administrative fees charged by the Plan Administrator. Corebridge Financial (\u201cPlan Administrator\u201d), an approved Length of Service Awards Program provider, is 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":89,"line":14,"text":"The funds may also be used to pay the administrative fees charged by the Plan Administrator. Corebridge Financial (\u201cPlan Administrator\u201d), an approved Length of Service Awards Program provider, is the administrator of the Plan. The Borough\u2019s practical involvement in administering the Plan is essentially limited to verifying the eligibility of each participant and remitting the funds to the Plan Administrator.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":89,"line":18,"text":" Vesting - Benefits, plus actual earnings thereon, are one hundred percent (100%) vested after five (5) 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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":89,"line":21,"text":" Payment of Benefits - Upon retirement or disability, participants may select various payout options, which include lump sum, periodic, or annuity payments. In the case of death, with certain exceptions, any amount invested under the participant's account is paid to the beneficiary or the participant's estate. In the event 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":89,"line":22,"text":"Payment of Benefits - Upon retirement or disability, participants may select various payout options, which include lump sum, periodic, or annuity payments. In the case of death, with certain exceptions, any amount invested under the participant's account is paid to the beneficiary or the participant's estate. In the event of an unforeseeable emergency, as outlined in the Plan document, a participant or a beneficiary entitled 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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":89,"line":37,"text":"As discussed in Note 1, the Borough has evaluated subsequent events through -XQH\u0003 \u0015\u001b, 2024, the date the financial statements were available for issuance, for possible disclosure and recognition in 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":89,"line":38,"text":"the financial statements were available for issuance, for possible disclosure and recognition in the financial statements.  On May 13, 2024, the Borough adopted an ordinance providing for Various Capital Improvements 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":89,"line":41,"text":"On May 13, 2024, the Borough adopted an ordinance providing for Various Capital Improvements and other related expenses in the Borough and appropriating $3,807,600 therefor and providing for the issuance of $3,616,700 in Bonds or Notes to finance the 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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":89,"line":45,"text":"On May 13, 2024, the Borough adopted an ordinance providing for Various Water and Sewer Utility Improvements and appropriating $298,800 therefor and providing for the issuance of $283,600 in Bonds or Notes to finance part of the cost thereof. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":93,"line":8,"text":"FEDERAL & STATE CURRENT                         GRANT FUNDS Balance December 31, 2022                              $   21,040,686                  $     1,506,778 ","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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":93,"line":15,"text":"Prepaid Taxes                                  668,761                             - Tax Overpayments                                76,313                             - Revenue Accounts Receivable                  4,081,875                             - Due From State of New Jersey - Senior","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":93,"line":16,"text":"Tax Overpayments                                76,313                             - Revenue Accounts Receivable                  4,081,875                             - Due From State of New Jersey - Senior Citizen & Veteran Deductions               117,225                              -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":93,"line":19,"text":"Citizen & Veteran Deductions               117,225                              - Nonbudget Revenue                             239,460                              - Unappropriated Grants                             -                             25,092 Federal & State Grants Receivable                 -                            683,918","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":93,"line":20,"text":"Nonbudget Revenue                             239,460                              - Unappropriated Grants                             -                             25,092 Federal & State Grants Receivable                 -                            683,918 78,673,271                           709,010","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":93,"line":21,"text":"Unappropriated Grants                             -                             25,092 Federal & State Grants Receivable                 -                            683,918 78,673,271                           709,010 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":93,"line":26,"text":"Decreased by Disbursements: 2023 Appropriations                          20,932,776                             - 2022 Reserve Appropriations                     624,925                             - Cyber Attack Theft                           1,888,458","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":93,"line":27,"text":"2023 Appropriations                          20,932,776                             - 2022 Reserve Appropriations                     624,925                             - Cyber Attack Theft                           1,888,458 County Taxes                                16,564,523                             -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":93,"line":33,"text":"Accounts Payable                                 1,711                             - Tax Overpayments Refunded                      120,397                             - Reserve for Federal & State Grant Funds - Appropriated                              -                           655,585","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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":93,"line":34,"text":"Tax Overpayments Refunded                      120,397                             - Reserve for Federal & State Grant Funds - Appropriated                              -                           655,585 Unappropriated Anticpated 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":93,"line":35,"text":"Reserve for Federal & State Grant Funds - Appropriated                              -                           655,585 Unappropriated Anticpated as Current Revenue                                  -                           852,273","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":93,"line":36,"text":"Funds - Appropriated                              -                           655,585 Unappropriated Anticpated as Current Revenue                                  -                           852,273 80,849,455                         1,507,858","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":93,"line":37,"text":"Unappropriated Anticpated as Current Revenue                                  -                           852,273 80,849,455                         1,507,858 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":94,"line":4,"text":"CURRENT FUND SCHEDULE OF TAXES RECEIVABLE AND ANALYSIS OF PROPERTY TAX LEVY FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":94,"line":9,"text":"DECEMBER 31,         2023                ADDED                     COLLECTED                        STATE OF                             TRANSFER TO       DECEMBER 31, YEAR        2022            LEVY                 TAXES              2022                  2023             NEW JERSEY     CANCELLATIONS         TAX TITLE LIEN         2023  2021    $         250   $           -     $               -     $           -         $         250    $            -     $          -      $                -     $            -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":94,"line":21,"text":"Cash Receipts                                $   73,239,349 Overpayments                                         31,266  Total                                        $   73,270,615","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":94,"line":25,"text":" 86                                                                                     ANALYSIS OF 2023 PROPERTY TAX LEVY  General Purpose Tax                                                              $    73,368,383","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":94,"line":32,"text":" TAX LEVY: Local District School Tax                                                                         $         40,925,126 General County Tax                                                              $    13,845,754","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":95,"line":2,"text":"EXHIBIT A-6 SCHEDULE OF REVENUE ACCOUNTS RECEIVABLE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":95,"line":9,"text":"2022              2023             REALIZED           2023 Miscellaneous Revenue Anticipated: Licenses: Alcoholic Beverages                        $      -      $          16,128   $         16,128   $            -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":95,"line":18,"text":"Energy Receipts Tax                                 -              1,236,061          1,236,061                - Interlocal Agreements: Police Dept. Patrol of Schools                      -             167,355            167,355                 - Admin. Services with Bayhead                        -              70,000             70,000                 -","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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":95,"line":25,"text":"Reserve for COVID-19                                  -              63,449             63,449                 - American Rescue Plan - Revenue Loss                   -             850,000            850,000                 - Reserve for Municipal Relief Fund                     -              64,035             64,035                 - Reserve for Debt Service                              -              50,000             50,000                 -","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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":95,"line":27,"text":"Reserve for Municipal Relief Fund                     -              64,035             64,035                 - Reserve for Debt Service                              -              50,000             50,000                 - General Capital Fund Balance                          -              50,000             50,000                 - Vehicl Fees - Off Duty Police                         -              45,000             45,000                 -","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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":95,"line":28,"text":"Reserve for Debt Service                              -              50,000             50,000                 - General Capital Fund Balance                          -              50,000             50,000                 - Vehicl Fees - Off Duty Police                         -              45,000             45,000                 - ","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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":96,"line":4,"text":"CURRENT FUND SCHEDULE OF 2022 APPROPRIATION RESERVES FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":96,"line":8,"text":"PAID BUDGET AFTER           OR             BALANCE ENCUMBRANCES               RESERVE         MODIFICATION        CHARGED            LAPSED 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":96,"line":13,"text":"General Administration: Salaries and Wages                        $           -     $                 359    $         359   $         -       $            359 Other Expenses                                      9,540                   4,733           14,273           4,187               10,086 Municipal Clerk:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":96,"line":16,"text":"Municipal Clerk: Salaries and Wages                                    -                       551              551             -                    551 Other Expenses                                      2,461                   1,459            3,920             878                3,042 Elections                                               -                        51               51             -                     51","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":96,"line":19,"text":"Elections                                               -                        51               51             -                     51 Financial Administration (Treasury): Salaries and Wages                                    -                     4,836            4,836             -                  4,836 Other Expenses                                      1,695                   1,031            2,726           2,052                  674","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":96,"line":20,"text":"Financial Administration (Treasury): Salaries and Wages                                    -                     4,836            4,836             -                  4,836 Other Expenses                                      1,695                   1,031            2,726           2,052                  674 Revenue Administration (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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":96,"line":22,"text":"Other Expenses                                      1,695                   1,031            2,726           2,052                  674 Revenue Administration (Tax Collector): Salaries and Wages                                    -                     3,939            3,939              -                 3,939 Other Expenses                                         60                   1,089            1,149               60               1,089","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":96,"line":23,"text":"Revenue Administration (Tax Collector): Salaries and Wages                                    -                     3,939            3,939              -                 3,939 Other Expenses                                         60                   1,089            1,149               60               1,089 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":96,"line":26,"text":"Tax Assessor: Salaries and Wages                                    -                        15               15             -                     15 Other Expenses                                        900                   1,218            2,118             900                1,218 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":96,"line":39,"text":"Code Enforcement Salaries and Wages                                   -                      3,255            3,255             -                  3,255 Other Expenses                                       215                    1,408            1,623             215                1,408 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":96,"line":41,"text":"Other Expenses                                       215                    1,408            1,623             215                1,408 Insurance: Health Insurance                                    45,331                   3,340           48,671          20,161               28,510 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":96,"line":42,"text":"Insurance: Health Insurance                                    45,331                   3,340           48,671          20,161               28,510 Public Safety Functions: Police:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":96,"line":45,"text":"Police: Salaries and Wages                                   -                   137,827          137,827          17,099              120,728 Other Expenses                                    55,570                   3,028           58,598          44,873               13,725 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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":97,"line":4,"text":"CURRENT FUND SCHEDULE OF 2022 APPROPRIATION RESERVES FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":97,"line":8,"text":"PAID BUDGET AFTER       OR        BALANCE ENCUMBRANCES           RESERVE         MODIFICATION    CHARGED       LAPSED 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":97,"line":12,"text":"Road Repairs & Maintenance: Salaries and Wages                              -                33,931           32,209       16,250         15,959 Other Expenses                               26,149               6,453           32,602       28,327          4,275 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":97,"line":16,"text":"Recycling: Salaries and Wages                           -                 2,683            4,405        3,954            451 Other Expenses                            49,785               1,079           50,864       46,737          4,127 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":97,"line":21,"text":"Solid Waste Collection: Contractual                              148,750                  -           148,750      148,050           700 Building & Grounds: Other Expenses                            13,596               4,883           18,479       16,115          2,364","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":97,"line":28,"text":"Board of Health: Salaries and Wages                             -                     59               59         -                59 Other Expenses                                 424                1,680            2,104         251           1,853 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":97,"line":34,"text":"Recreation Services & Programs: Salaries and Wages                              -                 2,290            2,290        1,244          1,046 Other Expenses                                4,023                 664            4,687        4,048            639 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":97,"line":36,"text":"Other Expenses                                4,023                 664            4,687        4,048            639 Utility Expense & Bulk Purchases: Electricity                                     10,414                 -             10,414        5,042          5,372 Street Lighting                                 12,393                 -             12,393        9,747          2,646","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":97,"line":45,"text":"Municipal Court: Salaries and Wages                                -                  1,528            1,528          -            1,528 Other Expenses                                    117                2,094            2,211           50          2,161 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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":97,"line":49,"text":"Construction Code Official: Salaries and Wages                              -                40,143           40,143        6,336         33,807 Other Expenses                                3,490               5,646            9,136        2,587          6,549 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":98,"line":4,"text":"CURRENT FUND SCHEDULE OF 2022 APPROPRIATION RESERVES FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":98,"line":8,"text":"PAID BUDGET AFTER            OR            BALANCE ENCUMBRANCES               RESERVE        MODIFICATION         CHARGED           LAPSED 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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":98,"line":10,"text":"ENCUMBRANCES               RESERVE        MODIFICATION         CHARGED           LAPSED Deferred Charges & Statutory Expenditures: Statutory Expenditures: Social Security System (O.A.S.I)                        -                     1,618           1,618              -                 1,618","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":98,"line":11,"text":"Deferred Charges & Statutory Expenditures: Statutory Expenditures: Social Security System (O.A.S.I)                        -                     1,618           1,618              -                 1,618 Defined Contribution Retirement Program                 -                       331             596              595                   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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":98,"line":17,"text":" Total General Appropriations for Municipal Purposes Within \"CAPS\"                        655,392                 326,346         981,738           546,662            435,076 ","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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":98,"line":22,"text":"Length of Service Awards Program                         95,000                      -           95,000            95,000                - Shared Services Agreement: Police Department Patrol of Schools                     383                   43,432          43,815             7,324             36,491 Matching Funds for Grants                                  -                     10,000          10,000               -               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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":98,"line":24,"text":"Police Department Patrol of Schools                     383                   43,432          43,815             7,324             36,491 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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":98,"line":29,"text":" Total General Appropriation                 $       750,775   $             379,778   $    1,130,553   $      648,986   $        481,567  Cash Disbursements                       $      624,925","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":99,"line":15,"text":"Increased by: Calendar Year Levy - 2023                                                             40,925,126  61,142,370","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":100,"line":50,"text":"Cash Disbursement                     $        36,854 Recognized as Budgeted Revenue                627,484  $       664,338","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":101,"line":16,"text":"Decreased By: Transfer Overpayments                           $      18,878 Amount Applied To 2023 Taxes Receivable               612,207 631,085","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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":102,"line":11,"text":"Increased By: Transfer from Appropriation Reserves                                    24,061  54,444","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":104,"line":4,"text":"CURRENT FUND SCHEDULE OF TAX OVERPAYMENTS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":104,"line":12,"text":"Transfer From Prepaid Taxes             $   18,878 Overpayments                                76,313 95,191 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":104,"line":17,"text":"Decreased By: Overpayments Refunded                                      120,397  Balance, December 31, 2023                             $     15,723","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":106,"line":4,"text":"CURRENT FUND SCHEDULE OF GRANTS RECEIVABLE FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":106,"line":10,"text":"DECEMBER 31,     ANTICIPATED        CHAPTER                       DECEMBER 31, 2022          REVENUE             159            RECEIVED         2023 State Grants: Body Armor Grant                                                    $          -     $      2,273   $          -     $        2,273   $         -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":106,"line":11,"text":"2022          REVENUE             159            RECEIVED         2023 State Grants: Body Armor Grant                                                    $          -     $      2,273   $          -     $        2,273   $         - Body-Worn Camera Grant                                                       8,560            -                -                -             8,560","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":106,"line":12,"text":"State Grants: Body Armor Grant                                                    $          -     $      2,273   $          -     $        2,273   $         - Body-Worn Camera Grant                                                       8,560            -                -                -             8,560 Clean Communities Program                                                      -              -             47,952           47,952             -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":106,"line":13,"text":"Body Armor Grant                                                    $          -     $      2,273   $          -     $        2,273   $         - Body-Worn Camera Grant                                                       8,560            -                -                -             8,560 Clean Communities Program                                                      -              -             47,952           47,952             - Community Development Block Grant:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":106,"line":15,"text":"Clean Communities Program                                                      -              -             47,952           47,952             - Community Development Block Grant: 125-21 Handicap Access Improvements                                     35,000            -                -                -            35,000 Recycling Tonnage Grant                                                        -           30,550              -             30,550             -","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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":106,"line":17,"text":"125-21 Handicap Access Improvements                                     35,000            -                -                -            35,000 Recycling Tonnage Grant                                                        -           30,550              -             30,550             - Hiring and Retention Grant                                                     -            1,077              -              1,077             - Alcohol Education & Rehabilitation Fund                                      1,440            -                -                -             1,440","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":106,"line":18,"text":"Recycling Tonnage Grant                                                        -           30,550              -             30,550             - Hiring and Retention Grant                                                     -            1,077              -              1,077             - Alcohol Education & Rehabilitation Fund                                      1,440            -                -                -             1,440 NJ ARP Stabilization Grant Child Care                                       10,000         15,000              -             25,000             -","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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":106,"line":20,"text":"Alcohol Education & Rehabilitation Fund                                      1,440            -                -                -             1,440 NJ ARP Stabilization Grant Child Care                                       10,000         15,000              -             25,000             - Local Effciency Achievement Program                                            -              -            220,719              -           220,719 Stormwater Assistance Grant                                                    -              -             25,000           15,000          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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":106,"line":22,"text":"Local Effciency Achievement Program                                            -              -            220,719              -           220,719 Stormwater Assistance Grant                                                    -              -             25,000           15,000          10,000 98     NJ Transportation Trust Fund/Municipal Aid Program: 2019 NJ DOT - Shore Blvd.                                                154,202            -                -            136,118          18,084","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":106,"line":29,"text":"2022 NJ DOT - Boulton Ave                                                    -              -            321,390          241,043          80,347 Federal Grants: Bulletproof Vest Partnership Grant                                          13,151            -                -                -            13,151 Drive Sober or Get Pulled Over                                               8,200            -                -              4,165           4,035","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":106,"line":30,"text":"Federal Grants: Bulletproof Vest Partnership Grant                                          13,151            -                -                -            13,151 Drive Sober or Get Pulled Over                                               8,200            -                -              4,165           4,035 Click it or Ticket                                                             -              -              7,000            7,000             -","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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":106,"line":33,"text":"Click it or Ticket                                                             -              -              7,000            7,000             - County Grants: Senior Services County Grant                                                30,990            -             15,000           45,990             - Local Grants:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":106,"line":34,"text":"County Grants: Senior Services County Grant                                                30,990            -             15,000           45,990             - Local Grants: ANJEC Open Space Stewardship                                                   380            -                -                -               380","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":106,"line":35,"text":"Senior Services County Grant                                                30,990            -             15,000           45,990             - Local Grants: ANJEC Open Space Stewardship                                                   380            -                -                -               380 Recreation Improvement Grant                                                50,000            -             55,000              -           105,000","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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":106,"line":37,"text":"ANJEC Open Space Stewardship                                                   380            -                -                -               380 Recreation Improvement Grant                                                50,000            -             55,000              -           105,000  Total Grant Funds                                                     $      636,467   $     48,900   $      692,061   $      683,918   $     693,510","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":106,"line":39,"text":" Total Grant Funds                                                     $      636,467   $     48,900   $      692,061   $      683,918   $     693,510","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":107,"line":4,"text":"CURRENT FUND STATE AND FEDERAL GRANTS FUND SCHEDULE OF RESERVES FOR GRANTS - APPROPRIATED FOR THE YEAR ENDED DECEMBER 31, 2023","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":107,"line":5,"text":"STATE AND FEDERAL GRANTS FUND SCHEDULE OF RESERVES FOR GRANTS - APPROPRIATED FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":107,"line":13,"text":"BALANCE         FROM 2023                                          PRIOR           CURRENT         BALANCE DECEMBER 31,       BUDGET          CHAPTER                           YEAR             YEAR         DECEMBER 31, 2022        APPROPRIATION        159           EXPENDED      ENCUMBRANCES     ENCUMBRANCES         2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":107,"line":14,"text":"DECEMBER 31,       BUDGET          CHAPTER                           YEAR             YEAR         DECEMBER 31, 2022        APPROPRIATION        159           EXPENDED      ENCUMBRANCES     ENCUMBRANCES         2023  State Grants:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":107,"line":16,"text":" State Grants: Clean Communities Program                              $      43,970 $            -   $        47,952 $        27,282 $         11,550 $          1,193   $      74,997 Alcohol Education Rehabilitation Fund                          4,428              -               -             1,400              -                -             3,028","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":107,"line":20,"text":"Pedestrian Safety Education and Enforcement                    8,789              -               -               -                -                -             8,789 Body Armor Replacement Grant                                     854            2,273             -             2,287              -                -               840 Body-Worn Camera Grant                                           640              -               -            10,357           10,357              -               640 Donation for Safety Equipment                                    297              -               -               -                -                -               297","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":107,"line":21,"text":"Body Armor Replacement Grant                                     854            2,273             -             2,287              -                -               840 Body-Worn Camera Grant                                           640              -               -            10,357           10,357              -               640 Donation for Safety Equipment                                    297              -               -               -                -                -               297 Community Development Block Grant:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":107,"line":23,"text":"Donation for Safety Equipment                                    297              -               -               -                -                -               297 Community Development Block Grant: 125-21 Handicap Access Improvements                         28,500              -               -             1,468            6,233            4,765          28,500 CDBG Health & Safety Child Care Grant                          2,581              -               -               -                -                -             2,581","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":107,"line":25,"text":"125-21 Handicap Access Improvements                         28,500              -               -             1,468            6,233            4,765          28,500 CDBG Health & Safety Child Care Grant                          2,581              -               -               -                -                -             2,581 Recycling Tonnage Grant                                       31,824           30,550             -            46,652            2,408            4,181          13,949 99     Drunk Driving Enforcement Fund                                 2,356              -               -               -                -                -             2,356","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":107,"line":26,"text":"CDBG Health & Safety Child Care Grant                          2,581              -               -               -                -                -             2,581 Recycling Tonnage Grant                                       31,824           30,550             -            46,652            2,408            4,181          13,949 99     Drunk Driving Enforcement Fund                                 2,356              -               -               -                -                -             2,356 Hring and Retention Grant                                        -              1,077             -             1,000              -                -                77","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":107,"line":28,"text":"99     Drunk Driving Enforcement Fund                                 2,356              -               -               -                -                -             2,356 Hring and Retention Grant                                        -              1,077             -             1,000              -                -                77 NJ ARP Stabilization Grant - Child Care                          -             15,000             -            15,000              -                -               - Local Effciency Achievement Program                              -                -           220,719         160,538              -                -            60,181","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":107,"line":29,"text":"Hring and Retention Grant                                        -              1,077             -             1,000              -                -                77 NJ ARP Stabilization Grant - Child Care                          -             15,000             -            15,000              -                -               - Local Effciency Achievement Program                              -                -           220,719         160,538              -                -            60,181 Cops In Shops                                                  1,440              -               -               -                -                -             1,440","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":107,"line":39,"text":"2022 NJ DOT - Boulton Ave                                      -                -           321,390             -                -            321,390             - Federal Grants: Bullet Proof Vest Partnership Grant                            3,933              -               -             3,933              -                -               - Drive Sober Grant                                              7,985              -               -             4,165              -                -             3,820","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":107,"line":40,"text":"Federal Grants: Bullet Proof Vest Partnership Grant                            3,933              -               -             3,933              -                -               - Drive Sober Grant                                              7,985              -               -             4,165              -                -             3,820 Click it or Ticket                                               -                -             7,000           7,000              -                -               -","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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":107,"line":41,"text":"Bullet Proof Vest Partnership Grant                            3,933              -               -             3,933              -                -               - Drive Sober Grant                                              7,985              -               -             4,165              -                -             3,820 Click it or Ticket                                               -                -             7,000           7,000              -                -               - County Grants:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":107,"line":43,"text":"Click it or Ticket                                               -                -             7,000           7,000              -                -               - County Grants: Senior Services County Grant                                  32,575              -            15,000          38,122            3,870              -            13,323 Local Grants","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":107,"line":44,"text":"County Grants: Senior Services County Grant                                  32,575              -            15,000          38,122            3,870              -            13,323 Local Grants ANJEC Open Space Stewardship                                   1,140              -               -               -                -                -             1,140","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":107,"line":45,"text":"Senior Services County Grant                                  32,575              -            15,000          38,122            3,870              -            13,323 Local Grants ANJEC Open Space Stewardship                                   1,140              -               -               -                -                -             1,140 Recreation Improvement Grant                                  50,000              -            55,000          50,000              -                -            55,000","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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":107,"line":47,"text":"ANJEC Open Space Stewardship                                   1,140              -               -               -                -                -             1,140 Recreation Improvement Grant                                  50,000              -            55,000          50,000              -                -            55,000 Recreation Donations                                           1,200              -               -               -                -                -             1,200 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":108,"line":3,"text":"BOROUGH OF POINT PLEASANT STATE AND FEDERAL GRANTS FUND SCHEDULE OF RESERVES FOR GRANTS - UNAPPROPRIATED FOR THE YEAR ENDED DECEMBER 31, 2023","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":108,"line":4,"text":"STATE AND FEDERAL GRANTS FUND SCHEDULE OF RESERVES FOR GRANTS - UNAPPROPRIATED FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":108,"line":10,"text":"DECEMBER 31,        RECEIVED              AS          DECEMBER 31, 2022              2023             REVENUE            2023  American Rescue Plan         $   1,489,838   $            -     $        850,000   $     639,838","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":108,"line":13,"text":"American Rescue Plan         $   1,489,838   $            -     $        850,000   $     639,838 Body Armor Grant                     2,273              2,612              2,273           2,612 Drunk Driving Enforcement              -               15,480                -            15,480 Donation - Beach Mobi-Mats             -                7,000                -             7,000","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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":111,"line":18,"text":"State Registration Fees                      -                             -                        1,895 Budget Allocations                           -                             -                       24,000 License Fees & Others                        -                             -                       17,067 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":111,"line":30,"text":"State Registration Fees                       -                             -                        2,366 Expenditures Under R.S.4:19-15.11             -                             -                       48,942  Total Disbursements                                    3,963,556                     207,131                      51,308","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":112,"line":23,"text":"EXHIBIT B-3 SCHEDULE OF RESERVE FOR DOG FUND EXPENDITURES FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":112,"line":36,"text":"Decreased by: Expenditures Under R.S. 4:19-15.11                                                        48,942  Balance December 31, 2023                                                       $          26,043","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":113,"line":18,"text":"Decreased by: Open Space Expenditures                                                                207,131  Balance December 31, 2023                                                     $         266,936","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":113,"line":32,"text":"Increased by: Open Space Tax Levy                                                                    67,409  67,409","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":120,"line":8,"text":" Fund Balance                                                          $         698,472 Capital Improvement Fund                                                         72,906 Reserve for Encumbrances                                                        840,105","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":120,"line":11,"text":"Reserve for Encumbrances                                                        840,105 Reserve for Debt Service                                                         55,833  Improvement Authorizations:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":120,"line":28,"text":"20-04            Various Capital Improvements                          346,895 20-07            Purchase of Police Vehicle                                482 21-06            Various Capital Improvements                         (237,171) 21-16            Acquisition of an Ambulance                             3,775","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":121,"line":11,"text":"Decreased by: Budget Appropriation: Serial Bonds Payable                              $    2,715,000 Green Acres Loan Payable                                   6,022","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":122,"line":9,"text":"BALANCE                                      BALANCE                BOND ORDINANCE                                                   DECEMBER 31,           2023                  DECEMBER 31,          ANTICIPATION                                UNEXPENDED NUMBER        IMPROVEMENT DESCRIPTION                          2022          AUTHORIZATIONS                 2023                 NOTES              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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":122,"line":10,"text":"ORDINANCE                                                   DECEMBER 31,           2023                  DECEMBER 31,          ANTICIPATION                                UNEXPENDED NUMBER        IMPROVEMENT DESCRIPTION                          2022          AUTHORIZATIONS                 2023                 NOTES              EXPENDITURES           BALANCE  20-04             Various Capital Improvements        $           527,000   $                -     $           527,000   $           527,000   $               -     $              -","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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":122,"line":23,"text":"Improvement Authorizations Unfunded Per C-8                                              $        2,402,453 Less: Unexpended Proceeds of Bond Anticipation Notes - Issued Ordinance 20-04 $           346,895 Ordinance 21-16               3,775","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":123,"line":13,"text":"Increased by: Receipts - Current Fund Appropriations                             100,000  Subtotal                                                           167,706","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":123,"line":18,"text":"Decreased by: Appropriated to Finance Improvement Authorizations                   94,800  Balance December 31, 2023                                  $          72,906","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":124,"line":10,"text":"ORDINANCE    IMPROVEMENT                   ORIGINAL   DATE OF    DATE OF INTEREST   DECEMBER 31,                      DECEMBER 31, NUMBER       DESCRIPTION                    NOTE      ISSUE    MATURITY   RATE         2022           INCREASED          2023  20-04     Various Capital Improvements    8/31/23   8/31/23    8/30/24   4.50%    $         -    $       527,000    $         527,000","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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":125,"line":9,"text":"CAPITAL                      BONDS AND NOTES       PRIOR YEAR ORDINANCE              IMPROVEMENT                    BALANCE DECEMBER 31, 2022      IMPROVEMENT         GRANT          AUTHORIZED       ENCUMBRANCES                          RESERVE FOR     BALANCE DECEMBER 31, 2023 NUMBER                 DESCRIPTION                    FUNDED     UNFUNDED               FUND         RECEIVABLE      BUT NOT ISSUED      RECLASSIFIED         EXPENDED       ENCUMBRANCES       FUNDED     UNFUNDED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":125,"line":10,"text":"ORDINANCE              IMPROVEMENT                    BALANCE DECEMBER 31, 2022      IMPROVEMENT         GRANT          AUTHORIZED       ENCUMBRANCES                          RESERVE FOR     BALANCE DECEMBER 31, 2023 NUMBER                 DESCRIPTION                    FUNDED     UNFUNDED               FUND         RECEIVABLE      BUT NOT ISSUED      RECLASSIFIED         EXPENDED       ENCUMBRANCES       FUNDED     UNFUNDED  10-18       Surveillance Equipment at Parks    $            38   $         -      $        -     $           -     $            -     $         7,915   $          6,095   $        1,820   $          38   $            -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":125,"line":24,"text":"20-04       Various Capital Improvements                  -            436,220             -                 -                  -              24,308             30,955           82,678            -               346,895 20-07       Purchase of Police Vehicle                    482              -               -                 -                  -                 -                  -                -              482                 - 21-06       Various Capital Improvements              294,417          168,579             -                 -                  -             559,313            514,256          114,675        224,799             168,579 21-16       Acquisition of an Ambulance                   -              3,775             -                 -                  -                 -                  -                -              -                 3,775","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":126,"line":9,"text":"BALANCE           PAID BY          BALANCE DATE OF          ORIGINAL                                     INTEREST   DECEMBER 31,        BUDGET         DECEMBER 31, PURPOSE            ISSUE            ISSUE           DATE           AMOUNT         RATE         2022         APPROPRIATION         2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":126,"line":10,"text":"DATE OF          ORIGINAL                                     INTEREST   DECEMBER 31,        BUDGET         DECEMBER 31, PURPOSE            ISSUE            ISSUE           DATE           AMOUNT         RATE         2022         APPROPRIATION         2023  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":127,"line":10,"text":"BALANCE               PAID BY              BALANCE DATE OF         ORIGINAL                                INTEREST       DECEMBER 31,            BUDGET             DECEMBER 31, PURPOSE        ISSUE           ISSUE         DATE      AMOUNT           RATE             2022             APPROPRIATION             2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":127,"line":11,"text":"DATE OF         ORIGINAL                                INTEREST       DECEMBER 31,            BUDGET             DECEMBER 31, PURPOSE        ISSUE           ISSUE         DATE      AMOUNT           RATE             2022             APPROPRIATION             2023  2010 Program   11/5/2010   $      113,000    2/5/2024   $      3,056    2.00%     $           51,710   $             6,022   $           45,688","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":129,"line":7,"text":"GENERAL CAPITAL FUND SCHEDULE OF RESERVE FOR DEBT SERVICE FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":129,"line":21,"text":"Decreased by: Anticipated Revenue in Current Fund                                    50,000  Balance, December 31, 2023                                              55,833","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":133,"line":16,"text":"Increased by Receipts: Miscellaneous Revenues not Anticipated      $      48,090                   $         - Miscellaneous Revenues                            103,895                             - Consumer Rents                                  7,086,533                             -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":133,"line":17,"text":"Miscellaneous Revenues not Anticipated      $      48,090                   $         - Miscellaneous Revenues                            103,895                             - Consumer Rents                                  7,086,533                             - Interest on Delinquent Accounts                    29,844                             -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":133,"line":20,"text":"Interest on Delinquent Accounts                    29,844                             - Rent Overpayments                                   2,276                             - Bond Anticipation Notes                               -                         1,404,000 BAN Premium                                           -                             9,066","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":133,"line":30,"text":"Decreased by Disbursements: Budget Appropriations                            6,689,415                             - Appropriation Reserves                             350,108                             - Overpayments Refunded                                2,276                             -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":133,"line":31,"text":"Budget Appropriations                            6,689,415                             - Appropriation Reserves                             350,108                             - Overpayments Refunded                                2,276                             - Interest Paid                                      274,990                             -","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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":133,"line":32,"text":"Appropriation Reserves                             350,108                             - Overpayments Refunded                                2,276                             - Interest Paid                                      274,990                             - Improvement Authorizations                             -                         1,027,257","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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":134,"line":13,"text":" Fund Balance                                             $         127,997 Capital Improvement Fund                                           216,607 Encumbrances Payable                                               125,313","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":134,"line":16,"text":"Encumbrances Payable                                               125,313 Down Payment on Improvements                                        13,600 Reserve for Debt Service                                            15,735 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":134,"line":17,"text":"Down Payment on Improvements                                        13,600 Reserve for Debt Service                                            15,735  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":134,"line":28,"text":"10-15, 12-03 Various Improvements                                 52,624 11-21 Purchase of Various Equipment and Improvements               1,358 12-16 Various Improvements                                           809 15-19 Various Improvements                                            49","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":135,"line":11,"text":"Increased by: Water-Sewer Levy                                                                                                 7,067,777  7,852,462","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":135,"line":24,"text":"EXHIBIT D-8 SCHEDULE OF APPROPRIATION RESERVES FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":135,"line":33,"text":"Operating: Salaries and Wages                      $            -     $       7,484   $         7,484   $       -     $        7,484 Other Expenses                                   173,134         115,640           288,774       192,302           96,472 Ocean County Utilities Authority                     -                64                64           -                 64","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":135,"line":37,"text":"Public Works: Salaries and Wages                                   -            73,021            73,021         6,494           66,527 Other Expenses                                   142,525           7,951           150,476       148,040            2,436 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":135,"line":39,"text":"Other Expenses                                   142,525           7,951           150,476       148,040            2,436 Statutory Expenditures Social Security System (O.A.S.I.)                    -             2,441             2,441           -              2,441 Group Health Insurance                            12,947           4,706            17,653         5,579           12,074","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":135,"line":41,"text":"Social Security System (O.A.S.I.)                    -             2,441             2,441           -              2,441 Group Health Insurance                            12,947           4,706            17,653         5,579           12,074 Liability and Workers Compensation                   -               211               211           -                211 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":135,"line":42,"text":"Group Health Insurance                            12,947           4,706            17,653         5,579           12,074 Liability and Workers Compensation                   -               211               211           -                211  Total                                   $        328,606   $     211,518   $       540,124   $   352,415   $      187,709","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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":136,"line":25,"text":"12/31/2023 AMOUNT                      RATE       FROM           TO           PERIOD            AMOUNT  2010 Serial Bonds     $     2,045,000   Various    7/15/2023   12/31/2023    5 1/2 Months   $          37,492","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":137,"line":4,"text":"WATER-SEWER UTILITY OPERATING FUND RENT OVERPAYMENTS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":137,"line":11,"text":"Increased By: Overpayments                                                            2,276  16,932","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":137,"line":15,"text":"Decreased By: Overpayments Refunded                                                    2,276  Balance December 31, 2023                                          $     14,656","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":138,"line":11,"text":"Increased by: Budgeted Capital Improvement Fund                                           15,000  15,000","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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":138,"line":30,"text":"Increased by: Receipts - Utility Fund Appropriation                                       15,000  229,207","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":138,"line":34,"text":"Decreased by: Appropriated to Finance Improvement Authorizations                           12,600  Balance December 31, 2023                                              $     216,607","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":139,"line":24,"text":"10-15, 12-03   Various Improvements                       1,020,505              -              1,020,505 11-21       Purchase of Various Equipment & Various Improvements                       472,168              -                472,168 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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":140,"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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":141,"line":14,"text":"Authorization Funded by Capital Improvement Fund               $      12,600 Payment of Bond Principal                                            690,000 702,600 ","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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":142,"line":10,"text":"ORDINANCE                   IMPROVEMENT                  AUTHORIZED                  BALANCE DECEMBER 31, 2022         IMPROVEMENT       AUTHORIZED      ENCUMBRANCES                        RESERVE FOR        BALANCE DECEMBER 31, 2023 NUMBER                      DESCRIPTION              DATE      AMOUNT                 FUNDED     UNFUNDED                 FUND        BUT NOT ISSUED     RECLASSIFIED      EXPENDED        ENCUMBRANCES          FUNDED     UNFUNDED  03-16       Various Improvements                  8/5/2003    $     621,361   $          11,565   $       -     $               -     $         -     $            -     $        -      $         -     $          11,565   $         -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":142,"line":17,"text":"10-15, 12-03   Various Improvements                 3/20/2012        1,020,505              52,624           -                     -               -                  -              -                -                52,624             - 11-21       Purchase of Various Equipment & Various Improvements               10/20/2009         473,400               1,358           -                     -               -                 -               -                -                 1,358             - 12-16       Various Improvements                 8/21/2012          243,600                 809           -                     -               -                 -               -                -                   809             -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":143,"line":11,"text":"DATE OF           ORIGINAL              12/31/2023           INTEREST   DECEMBER 31,                               DECEMBER 31, PURPOSE       ISSUE             ISSUE           DATE          AMOUNT        RATE         2022               DECREASED               2023  Water/Sewer Improvements    7/9/2010    $        4,980,000   7/12/2024    $   295,000    4.000%    $     2,325,000    $         280,000   $         2,045,000","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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":144,"line":11,"text":"DATE OF        ORIGINAL           12/31/2023         INTEREST   DECEMBER 31,                           DECEMBER 31, PURPOSE           ISSUE          ISSUE         DATE       AMOUNT        RATE         2022            DECREASED              2023  Water/Sewer Improvements   5/21/2014    $     405,000   8/1/2024   $   20,000    5.000%    $     270,000   $         20,000   $          250,000","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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":145,"line":11,"text":"DATE OF       ORIGINAL           12/31/2023          INTEREST   DECEMBER 31,                           DECEMBER 31, PURPOSE           ISSUE         ISSUE        DATE        AMOUNT         RATE         2022            DECREASED              2023  Water/Sewer Improvements   5/21/2014     $   405,000   2/1/2024   $     6,969    0.000%    $     176,961   $         20,906   $          156,055","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":146,"line":11,"text":"ORDINANCE   IMPROVEMENT            ORIGINAL          DATE OF     DATE OF   INTEREST    DECEMBER 31,                       DECEMBER 31, NUMBER     DESCRIPTION              NOTE             ISSUE     MATURITY     RATE          2022           INCREASED           2023  19-17     Various Improvements    10/15/20          8/30/23    8/30/24    4.50%      $        -     $         69,200    $         69,200","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":149,"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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":151,"line":3,"text":"BOROUGH OF POINT PLEASANT PAYROLL FUND SCHEDULE OF PAYROLL FUND CASH FOR THE YEAR ENDED DECEMBER 31, 2023","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":151,"line":4,"text":"PAYROLL FUND SCHEDULE OF PAYROLL FUND CASH FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":151,"line":13,"text":"Increased by Receipts: Payroll                                                                   12,990,506  Subtotal                                                                  13,221,652","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":151,"line":26,"text":"EXHIBIT F-2 SCHEDULE OF PAYROLL TAXES PAYABLE FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":151,"line":33,"text":"Increased by: Payroll Deductions                                                        12,964,400  Subtotal                                                                  13,150,346","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":155,"line":34,"text":"We 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; the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":155,"line":43,"text":"in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal program. Our audit does not provide a legal determination of the Borough of Point Pleasant\u2019s compliance with the compliance requirements referred to above.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":155,"line":51,"text":"implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to the Borough of Point Pleasant\u2019s 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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":156,"line":23,"text":"x Obtain an understanding of the Borough of Point Pleasant\u2019s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of the Borough of Point Pleasant\u2019s internal control over","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":159,"line":3,"text":"BOROUGH OF POINT PLEASANT SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":159,"line":10,"text":"FEDERAL        AGENCY OR                                                        PASSED                  TOTAL FEDERAL GRANTOR/PASS-THROUGH                                          ASSISTANCE     PASS-THROUGH           GRANT                 PROGRAM             THROUGH TO               PROGRAM GRANTOR/PROGRAM TITLE                                           LISTING NUMBER      NUMBER              PERIOD              EXPENDITURES         SUBRECIPIENTS           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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":159,"line":11,"text":"FEDERAL GRANTOR/PASS-THROUGH                                          ASSISTANCE     PASS-THROUGH           GRANT                 PROGRAM             THROUGH TO               PROGRAM GRANTOR/PROGRAM TITLE                                           LISTING NUMBER      NUMBER              PERIOD              EXPENDITURES         SUBRECIPIENTS           EXPENDITURES  Department of Justice:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":159,"line":15,"text":"Direct Award: Bulletproof Vest Partnership Grant - 2023                                            16.607          N/A          01/01/23-12/31/23   $            3,933   $              -        $            3,933  Total Department of Justice                                                                                                                             3,933                       -                3,933","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":159,"line":28,"text":"County of Ocean Office of Senior Services: Disaster Grants - Public Assistance (Presidentially Declared Disasters) - COVID                                        97.036          N/A          3/25/2020-9/30/25                8,503                       -                8,503 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":159,"line":48,"text":" Total Expenditures of Federal Awards                                                                                                         $          890,677   $              -        $          890,677 * Denotes Major 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. 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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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":161,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":161,"line":8,"text":"The accompanying schedule of expenditures of federal awards present the activity of all federal award programs of the Borough of Point Pleasant. The Borough is defined in Note 1 of the basic financial statements. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":161,"line":13,"text":"federal agencies, as well as federal awards passed through other government agencies is included on the schedule of expenditures of federal awards.  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":161,"line":20,"text":"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 Financial Statements, Note 1.  The amounts shown as current year expenditures represent only the federal grant portion of the 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":161,"line":22,"text":" The amounts shown as current year expenditures represent only the federal grant portion of the program costs. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":161,"line":23,"text":"The amounts shown as current year expenditures represent only the federal grant portion of the program costs. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":161,"line":25,"text":"Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":161,"line":28,"text":" The Borough did not elect the 10-percent de minimis indirect cost rate as discussed in 2 CFR 200.414.  ","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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":161,"line":31,"text":" Note 3. Relationship to Basic Financial Statements  Amounts reported in the accompanying schedule agree with amounts reported in the Borough's 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":161,"line":33,"text":" Amounts reported in the accompanying schedule agree with amounts reported in the Borough's financial statements. Expenditures from awards are reported in the Borough\u2019s financial statements as follows: ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":162,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED DECEMBER 31, 2023 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":162,"line":9,"text":"agency and among programs administered by the same agencies. Accordingly, the amounts reported in the federal financial reports do not necessarily agree with the amounts reported in the accompanying Schedule, which is prepared on the modified accrual basis of accounting as explained in Note 2. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":162,"line":20,"text":" Each of the grantor agencies reserves the right to conduct additional audits of the Borough\u2019s grant program for economy, efficiency and program results. However, Borough administration does not believe such audits would result in material amounts of disallowed 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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":163,"line":8,"text":" Financial Statements Adverse - GAAP Type of auditor's report issued                                                   Unmodified - 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":163,"line":12,"text":" Internal control over financial reporting:  1) Material weakness(es) identified?                                             yes        X   no","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":163,"line":18,"text":" Noncompliance material to financial statements noted?                               yes        X   no  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":164,"line":5,"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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":164,"line":8,"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 Government Auditing Standards and with audit requirements prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":165,"line":19,"text":" STATE FINANCIAL ASSISTANCE  N/A \u2013 No State Single Audit in current year.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":166,"line":6,"text":" This section identifies the status of prior year findings related to the financial statements, federal awards and state financial assistance that are required to be reported in accordance with Government Auditing Standards, Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":166,"line":7,"text":"This section identifies the status of prior year findings related to the financial statements, federal awards and state financial assistance that are required to be reported in accordance with Government Auditing Standards, Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards (Uniform Guidance), 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":166,"line":12,"text":" FINANCIAL STATEMENT FINDINGS  No Prior Year Findings.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":166,"line":24,"text":" STATE FINANCIAL ASSISTANCE  N/A \u2013 No State Single Audit in prior year.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":169,"line":19,"text":" Contracts and Agreements required to be advertised by (N.J.S.A.40A:11-4)  N.J.S.A.40A:11-4 states every contract or agreement, for the performance of any work or furnishing 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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":169,"line":21,"text":" N.J.S.A.40A:11-4 states 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","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":169,"line":22,"text":"N.J.S.A.40A:11-4 states 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","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":169,"line":24,"text":"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 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 the bid threshold, except by","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":169,"line":27,"text":"undertaken, acquired or furnished for a sum exceeding in the aggregate the bid threshold, except by contract or agreement.  The bid threshold in accordance with N.J.S.A. 40A:11-4 was $44,000 for the year ended December 31, 2023.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":169,"line":32,"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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":169,"line":33,"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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":169,"line":36,"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":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":169,"line":41,"text":" Our examination of expenditures did not reveal any individual payments or contracts in excess of the bid threshold \u201cfor the performance of any work, or the furnishing of any materials, supplies or labor\u201d other than those where bids had been previously sought by public advertisement or where a resolution had been","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":170,"line":4,"text":"N.J.S.54:4-67, 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.  The governing body on January 2, 2023 adopted the following resolution authorizing interest 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":170,"line":10,"text":"NOW THEREFORE, BE IT RESOLVED, that if said taxes are deemed to be delinquent for non- payment of taxes, the Tax Collector shall charge eight (8%) percent per annum on the first $1,500.00 of the delinquency, and eighteen (18%) percent per annum on any amount in excess of $1,500.00; 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":170,"line":15,"text":"BE IT FURTHER RESOLVED, by the Borough Committee of the Borough of Point Pleasant, that the Tax Collector shall allow that no interest will be charged on payments received and made by the tenth calendar day following the date upon which the same became payable; 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/2024/07/2023-Issued-Financial-Statements.pdf","source_label":"2023","page":171,"line":21,"text":"Jerry J. Dasti, Esq.                   Attorney Christopher Santiago                   Chief Financial Officer Jennifer Burr                          Tax Collector Philip Miller                          Magistrate","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":1,"line":2,"text":"POINT PLEASANT BOROUGH FIRST AID SQUAD Financial Statements For the year ended December 31, 2017 ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":3,"line":11,"text":"December 31, 2017 Statement of Support, Revenues, and Expenses \u2014 Cash Basis For the years ended December 31, 2017","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":3,"line":20,"text":" Notes to Financial Statements  9-11","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":5,"line":6,"text":" We have audited the accompanying financial statements of the Point Pleasant Borough First Aid Squad (a nonprofit organization), which comprise the statement of assets, liabilities, and net assets \u2014 cash basis as of December 31, 2017, and the related statement of support, revenue, and expenses \u2014 cash basis, functional expenses","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":5,"line":8,"text":"nonprofit organization), which comprise the statement of assets, liabilities, and net assets \u2014 cash basis as of December 31, 2017, and the related statement of support, revenue, and expenses \u2014 cash basis, functional expenses \u2014cash basis, and cash flows for the year then ended, and the related notes to the financial statements. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":5,"line":9,"text":"December 31, 2017, and the related statement of support, revenue, and expenses \u2014 cash basis, functional expenses \u2014cash basis, and cash flows for the year then ended, and the related notes to the financial statements.  Management\u2019s Responsibility for the Financial Statements","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":5,"line":11,"text":" Management\u2019s Responsibility for the Financial Statements  Management is responsible for the preparation and fair presentation of these financial statements in accordance","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":5,"line":13,"text":" Management is responsible for the preparation and fair presentation of these financial statements in accordance with the cash basis of accounting as described in Note 2; this includes determining that the cash basis of accounting is an acceptable basis in the preparation of the financial statements in the circumstances. Management","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":5,"line":15,"text":"with the cash basis of accounting as described in Note 2; this includes determining that the cash basis of accounting is an acceptable basis in the preparation of the financial statements in the circumstances. 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","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":5,"line":17,"text":"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. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":5,"line":22,"text":" Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance whether the financial statements are free","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":5,"line":24,"text":"audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":5,"line":28,"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 auditors\u2019 judgment, including the assessment of the tisks 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":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":5,"line":29,"text":"financial statements. The procedures selected depend on the auditors\u2019 judgment, including the assessment of the tisks 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":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":5,"line":31,"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":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":5,"line":33,"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":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":5,"line":35,"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":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":5,"line":37,"text":" We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":6,"line":3,"text":" In our opinion, the financial statements referred to above present fairly, in all material respects, the assets, liabilities, and net assets of Point Pleasant Borough First Aid Squad as of December 31, 2017, and its changes in net assets and its cash flows for the years then ended, in accordance with the basis of accounting as described in Note 2.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":6,"line":8,"text":"Basis of Accounting We draw attention to Note 2 of the financial statements, which describes the basis of accounting. The financial statements are prepared on the cash basis of accounting, which is a basis of accounting other than accounting ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":7,"line":16,"text":" The accompanying notes to the financial statements are an integral part of this statement.  3","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":8,"line":2,"text":"POINT PLEASANT BOROUGH FIRST AID SQUAD Statement of Support, Revenue, and Expenses - Cash Basis For the years ended December 31, 2017 ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":8,"line":6,"text":"2017 Operating revenues: Contributions from Point Pleasant Borough $ 95,000 Training 12,619","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":8,"line":13,"text":"Miscellaneous 56,713 Total operating revenues 218,228 Functional expenses: Program- EMS Operations 26,480","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":8,"line":21,"text":"Operating income/(loss) 83,455 Non-operating revenues: Interest and dividends on investments 5,840 Total non-operating revenues 5,840","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":8,"line":23,"text":"Interest and dividends on investments 5,840 Total non-operating revenues 5,840 Changes in unrestricted net assets 89,295 Unrestricted net assets, beginning of year 1,184,938","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":8,"line":28,"text":" The accompanying notes to the financial statements are an integral part of this statement.  4","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":9,"line":12,"text":"Donation drive Insurance Miscellaneous ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":9,"line":38,"text":" The accompanying notes to the financial statements are an integral part of this statement.  5","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":10,"line":27,"text":" The accompanying notes to the financial statements are an integral part of this statement.  6","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":11,"line":3,"text":" NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2017 ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":13,"line":2,"text":"POINT PLEASANT BOROUGH FIRST AID SQUAD Notes to Financial Statements For the years ended December 31, 2017 ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":13,"line":14,"text":" The financial statements of Point Pleasant Borough First Aid Squad have been prepared on the cash basis of accounting, which is a basis of accounting other than accounting principles generally accepted in the United States of America. The significant accounting policies","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":13,"line":21,"text":" The Organization records its financial activity on a cash basis. This method recognizes income as it is received and expenses as they are disbursed. Receivables and payables are omitted from the financial statements, and therefore, they do not present financial","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":13,"line":23,"text":"income as it is received and expenses as they are disbursed. Receivables and payables are omitted from the financial statements, and therefore, they do not present financial position or the results of operations in accordance with generally accepted accounting principles.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":13,"line":28,"text":"Point Pleasant Borough First Aid Squad is required to report information regarding its financial position and activities that resources be classified for accounting and reporting purposes into three net asset categories according to externally (donor) imposed restrictions, as follows:","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":13,"line":48,"text":"The Organization maintains cash balances at various institutions located in New Jersey. Amounts of each institution are insured by the Federal Deposit Insurance Corporation up to $250,000. The Organization considers all highly liquid debt instruments with an initial maturity of three months or less to be cash equivalents.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":13,"line":49,"text":"Amounts of each institution are insured by the Federal Deposit Insurance Corporation up to $250,000. The Organization considers all highly liquid debt instruments with an initial maturity of three months or less to be cash equivalents.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":14,"line":2,"text":"POINT PLEASANT BOROUGH FIRST AID SQUAD Notes to Financial Statements (continued) For the years ended December 31, 2017 ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":14,"line":14,"text":"The Organization\u2019s cash and cash equivalent accounts and interest bearing deposits in banks and other financial institutions may at times exceed the federally insured limits. The Organization has not experienced any losses in these accounts. Management believes that the Organization is not exposed to any significant risk on these deposits.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":14,"line":20,"text":" Property and equipment purchased are recorded as expenditures at the time of purchase and are not capitalized. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":14,"line":25,"text":" The cost of inventories of supplies are recorded as expenditures at the time individual items are purchased. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":14,"line":26,"text":"The cost of inventories of supplies are recorded as expenditures at the time individual items are purchased.  Federal and State Income Taxes","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":14,"line":31,"text":"The Organization is a non-profit entity as described in Section 501(c)(3) of the Internal Revenue Code and is exempt from federal and state incom\u00e9 taxes. Accordingly, there is no provision for income taxes. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":14,"line":35,"text":"The Organization is required to file Form 990, Return of Organization Exempt from Income Tax, with the Internal Revenue Service and the New Jersey Charities Registration & Investigation Form (CRI). The Organization follows the income tax standards for uncertain tax positions. This standard had no impact on the Organization\u2019s financial","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":14,"line":37,"text":"& Investigation Form (CRI). The Organization follows the income tax standards for uncertain tax positions. This standard had no impact on the Organization\u2019s financial statements. The Organization\u2019s income tax returns are subject to review and examination by federal and state authorities. The Organization is not aware of any activities that","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":14,"line":48,"text":"expenses. Accordingly, certain costs have been allocated among the programs and supporting services benefited.  10","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":15,"line":2,"text":"POINT PLEASANT BOROUGH FIRST AID SQUAD Notes to Financial Statements (continued) For the years ended December 31, 2017 NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":15,"line":7,"text":"The Organization has evaluated subsequent events occurring after the Statements of Assets, Liabilities, and Net Assets date through the date of which is the date the financial statements were available to be issued. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":15,"line":24,"text":" Deposits in financial institutions, reported as components of cash and investments had bank balances of $1,275,283 at December 31, 2017. At December 31, 2017, $250,000 was fully insured by depository insurance and $1,025,283 was uninsured.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":15,"line":26,"text":"bank balances of $1,275,283 at December 31, 2017. At December 31, 2017, $250,000 was fully insured by depository insurance and $1,025,283 was uninsured.  NOTE 4: CONCENTRATION OF CONTRIBUTIONS","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":15,"line":30,"text":" The Organization received 44% of its annual operating revenue from Point Pleasant Borough for the year ended December 31, 2017. ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":17,"line":4,"text":" We have audited the financial statements of Point Pleasant Borough First Aid Squad for the year ended December 31, 2017, and have issued our report thereon dated . Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, as","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":17,"line":15,"text":" Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by Point Pleasant Borough First Aid Squad are described in Note 2 to the financial statements. No new accounting policies were adopted and the application of existing policies","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":17,"line":17,"text":"accounting policies used by Point Pleasant Borough First Aid Squad are described in Note 2 to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during 2017. We noted no transactions entered into by the Organization during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":17,"line":20,"text":"for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.  The financial statement disclosures are neutral, consistent, and clear.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":17,"line":22,"text":" The financial statement disclosures are neutral, consistent, and clear. Difficulties Encountered in Performing the Audit ","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":17,"line":31,"text":"Professional standards require us to accumulate all misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. In addition, none of the misstatements detected as a result of audit procedures and corrected by management were material, either individually or in the aggregate, to the","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":17,"line":34,"text":"procedures and corrected by management were material, either individually or in the aggregate, to the financial statements taken as a whole.  Disagreements with Management","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":17,"line":36,"text":" Disagreements with Management  For purposes of this letter, a disagreement with management is a financial accounting, reporting, or","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":17,"line":38,"text":" For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor\u2019s report. We are pleased to report that no such disagreements arose during the","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":17,"line":39,"text":"For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor\u2019s report. We are pleased to report that no such disagreements arose during the course of our audit.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2019/04/2017-FIRST-AID-AUDIT.pdf","source_label":"Volunteer First Aid Audit 2017","page":17,"line":40,"text":"auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor\u2019s report. We are pleased to report that no such disagreements arose during the course of our audit.","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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To","text_method":"cached","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2026/01/Agenda-January-2026.pdf","source_label":"January Reorganization Meeting","page":1,"line":31,"text":"2. Open Space Advisory \u2013 Dawn Wagner; Joanne Goetting; Greg Zyry; Ed Lavan; Jack McHugh; Pearl Connolly; Jim Dempsey; Marilyn Pribish; Marianne Grant 3. Environmental Commission \u2013 Dennis Blazak; Mike Romanowski; Bill Young; Fred Potter; Kathryn Stevenson; Dana Weiss; Nicole Capoano; Kathryn Nelson, Alternate;","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2026/01/Agenda-January-2026.pdf","source_label":"January Reorganization Meeting","page":1,"line":43,"text":"1. (002-2026) Bill List 2. (003-2026) Temporary Operating Budget \u2013 2026","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2026/01/Agenda-January-2026.pdf","source_label":"January Reorganization Meeting","page":2,"line":38,"text":"Associates, Inc. \u2013 COF #2026-108 18. (021-2026) Appointment of Health Insurance Consultant \u2013 Scott Davenport of the firm Connor, Strong & Buckelew \u2013 COF #2026-109 19. (022-2026) Appointment of Animal Control Officer \u2013 A-Academy Animal Control \u2013","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2026/01/Agenda-January-2026.pdf","source_label":"January Reorganization Meeting","page":3,"line":20,"text":"26. (029-2026) Appointment of Tax Assessor as Agent in Tax Appeals \u2013 Sharon Morgan 27. (030-2026) Appointment of 2026 Community Development Block Grant Representative - John LeCompte and Mark Lane as Alternate 28. (031-2026) Appointment of Representatives to the Ocean County Joint 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/2026/01/Agenda-January-2026.pdf","source_label":"January Reorganization Meeting","page":3,"line":22,"text":"John LeCompte and Mark Lane as Alternate 28. 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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/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":4,"line":23,"text":"Schedule of Interfunds                                                   A-16     99 Schedule of Grants Receivable                                            A-17     100 Schedule of Reserves for Grants - Appropriated                           A-18     101 Schedule of Reserves for Grants - Unappropriated                         A-19     102","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":4,"line":24,"text":"Schedule of Grants Receivable                                            A-17     100 Schedule of Reserves for Grants - Appropriated                           A-18     101 Schedule of Reserves for Grants - Unappropriated                         A-19     102 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":4,"line":25,"text":"Schedule of Reserves for Grants - Appropriated                           A-18     101 Schedule of Reserves for Grants - Unappropriated                         A-19     102  Trust Fund:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":4,"line":30,"text":"Schedule of Due/(From) State For Dog Registration Fees                   B-2     106 Schedule of Reserve for Dog Fund Expenditures                            B-3     106 Schedule of Reserve for Municipal Open Space                             B-4     107 Schedule of Interfund Receivable - Current Fund                          B-5     107","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":5,"line":13,"text":"Schedule of Consumer Accounts Receivable                                                    D-7      127 Schedule of 2021 Appropriation Reserves                                                     D-8      127 Schedule of Accrued Interest on Bonds and Notes                                             D-9      128 Schedule of Rent Overpayments                                                               D-10     129","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":5,"line":15,"text":"Schedule of Accrued Interest on Bonds and Notes                                             D-9      128 Schedule of Rent Overpayments                                                               D-10     129 Schedule of Water-Sewer Interfunds                                                          D-11     130 Schedule of Capital Improvement Fund                                                        D-12     131","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":5,"line":29,"text":" Payroll Fund: Schedule of Payroll Fund Cash                                                               F-1     143 Schedule of Payroll Taxes Payable                                                           F-2     143","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":5,"line":30,"text":"Payroll Fund: Schedule of Payroll Fund Cash                                                               F-1     143 Schedule of Payroll Taxes Payable                                                           F-2     143 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":5,"line":31,"text":"Schedule of Payroll Fund Cash                                                               F-1     143 Schedule of Payroll Taxes Payable                                                           F-2     143  Part II:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":5,"line":34,"text":"Part II: Schedule of Financial Statement Findings - Government Auditing Standards                            149 Summary Schedule of Prior Audit Findings and Questioned Costs as Prepared by Management             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":"https://ptboro.com/wp-content/uploads/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":5,"line":39,"text":"Officials in Office                                                                                 153 Contracts and Agreements Required to be Advertised by (N.J.S.A.40A:11-4)                            154 Collection of Interest on Delinquent Taxes and Assessments                                          154 Appreciation                                                                                        156","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":7,"line":10,"text":"INDEPENDENT AUDITOR'S REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2022 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":9,"line":11,"text":" We have audited the accompanying financial statements of the various funds and account group of the Borough of Point Pleasant, which comprise the statements of assets, liabilities, reserves and fund balance \u2013 regulatory basis as of December 31, 2022 and 2021, and the related statements of operations and changes in fund balance \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":"https://ptboro.com/wp-content/uploads/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":9,"line":12,"text":"We have audited the accompanying financial statements of the various funds and account group of the Borough of Point Pleasant, which comprise the statements of assets, liabilities, reserves and fund balance \u2013 regulatory basis as of December 31, 2022 and 2021, and the related statements of operations and changes in fund balance \u2013 regulatory basis for the years then ended and the statements of revenues \u2013 regulatory basis and statement of expenditures \u2013 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/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":9,"line":13,"text":"Point Pleasant, which comprise the statements of assets, liabilities, reserves and fund balance \u2013 regulatory basis as of December 31, 2022 and 2021, and the related statements of operations and changes in fund balance \u2013 regulatory basis for the years then ended and the statements of revenues \u2013 regulatory basis and statement of expenditures \u2013 regulatory basis for the year ended December 31, 2022, and the related notes to the financial statements, as listed in the table 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/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":9,"line":14,"text":"December 31, 2022 and 2021, and the related statements of operations and changes in fund balance \u2013 regulatory basis for the years then ended and the statements of revenues \u2013 regulatory basis and statement of expenditures \u2013 regulatory basis for the year ended December 31, 2022, and the related notes to the 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/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":9,"line":15,"text":"for the years then ended and the statements of revenues \u2013 regulatory basis and statement of expenditures \u2013 regulatory basis for the year ended December 31, 2022, and the related notes to the 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/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":9,"line":20,"text":" In our opinion, the financial statements referred to above present fairly, in all material respects, the assets, liabilities, reserves and fund balance \u2013 regulatory basis of the Borough of Point Pleasant, as of December 31, 2022 and 2021, and the results of its operations and changes in fund balance \u2013 regulatory basis for the years then ended 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/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":9,"line":21,"text":"In our opinion, the financial statements referred to above present fairly, in all material respects, the assets, liabilities, reserves and fund balance \u2013 regulatory basis of the Borough of Point Pleasant, as of December 31, 2022 and 2021, and the results of its operations and changes in fund balance \u2013 regulatory basis for the years then ended and the statements of revenues \u2013 regulatory basis, statements of expenditures \u2013 regulatory basis for the year ended December","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":9,"line":22,"text":"reserves and fund balance \u2013 regulatory basis of the Borough of Point Pleasant, as of December 31, 2022 and 2021, and the results of its operations and changes in fund balance \u2013 regulatory basis for the years then ended and the statements of revenues \u2013 regulatory basis, statements of expenditures \u2013 regulatory basis for the year ended December 31, 2022, in accordance with the financial reporting provisions of the Division of Local Government Services,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":9,"line":23,"text":"and the results of its operations and changes in fund balance \u2013 regulatory basis for the years then ended and the statements of revenues \u2013 regulatory basis, statements of expenditures \u2013 regulatory basis for the year ended December 31, 2022, in accordance with the financial reporting provisions of the Division of Local Government Services, Department of Community Affairs, State of New Jersey as described in 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":"https://ptboro.com/wp-content/uploads/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":9,"line":24,"text":"statements of revenues \u2013 regulatory basis, statements of expenditures \u2013 regulatory basis for the year ended December 31, 2022, in accordance with the financial reporting provisions of the Division of Local Government Services, Department of Community Affairs, State of New Jersey as described in 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":"https://ptboro.com/wp-content/uploads/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":9,"line":30,"text":"In our opinion, because of the significance of the matter discussed in the Basis for Adverse Opinion on U.S. Generally Accepted Accounting Principles section of our report, the financial statements referred to above do not present fairly, in accordance with accounting principles generally accepted in the United States of America, the financial position of the Borough of Point Pleasant, as of December 31, 2022 and 2021, or the results of its operations and changes 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":"https://ptboro.com/wp-content/uploads/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":9,"line":31,"text":"Accepted Accounting Principles section of our report, the financial statements referred to above do not present fairly, in accordance with accounting principles generally accepted in the United States of America, the financial position of the Borough of Point Pleasant, as of December 31, 2022 and 2021, 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/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":9,"line":33,"text":"of the Borough of Point Pleasant, as of December 31, 2022 and 2021, or the results of its operations and changes in fund balance for the years then ended.  Basis for 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/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":9,"line":38,"text":"We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and in compliance with audit requirements prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey. Our responsibilities under those","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":9,"line":41,"text":"Local Government Services, Department of Community Affairs, State of New Jersey. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the Borough of Point Pleasant and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the 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/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":9,"line":44,"text":"responsibilities, in accordance with the relevant ethical requirements relating to our audit. 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/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":10,"line":3,"text":" As described in Note 1, the financial statements are prepared by the Borough of Point Pleasant, on the basis of the financial reporting provisions 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","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":10,"line":4,"text":"As described in Note 1, the financial statements are prepared by the Borough of Point Pleasant, on the basis of the financial reporting provisions of the Division of Local Government Services, Department of Community Affairs, State of New Jersey, which is a basis of accounting other than accounting principles generally accepted in the United States of America, to meet the requirements of the 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/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":10,"line":7,"text":"States of America, to meet the requirements of the Division of Local Government Services, Department of Community Affairs, State of New Jersey. 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 and pervasive.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":10,"line":11,"text":" Responsibilities of Management for the Financial Statements  Management is responsible for the preparation and fair presentation of these financial statements 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":"https://ptboro.com/wp-content/uploads/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":10,"line":13,"text":" Management is responsible for the preparation and fair presentation of these financial statements in accordance with the financial reporting provisions of the Division of Local Government Services, Department of Community Affairs, State of New Jersey. Management is also responsible for the design, implementation, and maintenance of 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/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":10,"line":14,"text":"Management is responsible for the preparation and fair presentation of these financial statements in accordance with the financial reporting provisions of the Division of Local Government Services, Department of 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","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":10,"line":16,"text":"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. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":10,"line":19,"text":" Auditor\u2019s Responsibilities for the Audit of the Financial Statements  Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":10,"line":21,"text":" Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":10,"line":30,"text":"if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.  In performing an audit in accordance with generally accepted auditing standards, 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/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":10,"line":36,"text":"x Exercise professional judgment and maintain professional skepticism throughout the audit. x Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in 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/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":10,"line":38,"text":"error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. x Obtain an understanding of internal control(s) relevant to the audit 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","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":10,"line":40,"text":"x Obtain an understanding of internal control(s) relevant to the audit 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 Borough of Point Pleasant's internal control. Accordingly, no such opinion is expressed. x Evaluate the appropriateness of accounting policies used and the reasonableness of significant 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/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":10,"line":42,"text":"the Borough of Point Pleasant's internal control. Accordingly, no such opinion is expressed. x Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. x Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source 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/2024/02/2022-Issued-Financial-Statements.pdf","source_label":"2022","page":10,"line":43,"text":"x Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. x Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the Borough of Point Pleasant's ability to continue as a going concern for a reasonable","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."}]