[{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":58,"line":15,"text":"The State Health Benefits Commission is the executive body established by statute to be responsible for the operation of the S.H.B.P. The State of New Jersey Division of Pensions and Benefits issues a publicly available financial report that includes financial statements and required supplementary information for the S.H.B.P. That report may be obtained by writing to: State of New Jersey Division of","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":58,"line":16,"text":"the operation of the S.H.B.P. The State of New Jersey Division of Pensions and Benefits issues a publicly available financial report that includes financial statements and required supplementary information for the S.H.B.P. That report may be obtained by writing to: State of New Jersey Division of Pensions and Benefits, P.O. Box 295, Trenton, NJ 08625-0295 or by visiting their website at","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":58,"line":18,"text":"information for the S.H.B.P. That report may be obtained by writing to: State of New Jersey Division of Pensions and Benefits, P.O. Box 295, Trenton, NJ 08625-0295 or by visiting their website at www.state.nj.us/treasurv/pensions/. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":58,"line":19,"text":"Pensions and Benefits, P.O. Box 295, Trenton, NJ 08625-0295 or by visiting their website at www.state.nj.us/treasurv/pensions/. Funding Policy","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":58,"line":23,"text":" Participating employers are contractually required to contribute based on the amount of premiums attributable to their retirees. Post-retirement medical benefits under the plan have been funded on a pay- as-you-go basis since 1994. Prior to 1994, medical benefits were funded on an actuarial basis.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":58,"line":24,"text":"Participating employers are contractually required to contribute based on the amount of premiums attributable to their retirees. Post-retirement medical benefits under the plan have been funded on a pay- as-you-go basis since 1994. Prior to 1994, medical benefits were funded on an actuarial basis. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":58,"line":25,"text":"attributable to their retirees. Post-retirement medical benefits under the plan have been funded on a pay- as-you-go basis since 1994. Prior to 1994, medical benefits were funded on an actuarial basis. Contributions to pay for the health premiums of participating retirees in the S.H.B.P. are billed to the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":58,"line":35,"text":"significant damage to coastal towns including Point Pleasant Borough. The extensive damage caused the Township to issue a Special Emergency in their 2012 budget in the amount of $1,033,750 in order to pay for all storm related costs. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":58,"line":39,"text":"During 2013, the Township submitted a formal request for a FEMA Community Disaster Loan (CDL) in the amount of $3,295,213 in relation to Hurricane Sandy losses and expenditures. The interest rate on the loan is the U.S. Treasury rate for 5-year maturities on the date the Promissory Note is executed. The term of the loan is usually 5 years, but may be extended. Interest accrues on the funds as they are disbursed.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":58,"line":40,"text":"the amount of $3,295,213 in relation to Hurricane Sandy losses and expenditures. The interest rate on the loan is the U.S. Treasury rate for 5-year maturities on the date the Promissory Note is executed. The term of the loan is usually 5 years, but may be extended. Interest accrues on the funds as they are disbursed. When applicable, the Assistance Administrator of the Disaster Assistance Directorate may cancel","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":58,"line":43,"text":"When applicable, the Assistance Administrator of the Disaster Assistance Directorate may cancel repayment of all or part of the loan if the revenues of the applicant in the three fiscal years following the financial year of the disaster are insufficient to meet the operating budget because of disaster related revenue losses and un-reimbursed disaster related operating expenses.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":58,"line":44,"text":"repayment of all or part of the loan if the revenues of the applicant in the three fiscal years following the financial year of the disaster are insufficient to meet the operating budget because of disaster related revenue losses and un-reimbursed disaster related operating expenses. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":58,"line":45,"text":"financial year of the disaster are insufficient to meet the operating budget because of disaster related revenue losses and un-reimbursed disaster related operating expenses. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":63,"line":17,"text":"Prepaid Taxes 524,541 Revenue Accounts Receivable 4,033,184 Due From State of New Jersey - Senior Citizen & Veteran Deductions 214,950","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":63,"line":21,"text":"Tax Anticipation Note Payable 10,000,000 Nonbudget Revenue 227,972 Special Emergency Note 354,988 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":63,"line":29,"text":"Decreased by Disbursements: 2013 Appropriations 16,081,879 2012 Reserved Appropriations 420,115 Special Emergency Note Payable 306,373","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":63,"line":30,"text":"2013 Appropriations 16,081,879 2012 Reserved Appropriations 420,115 Special Emergency Note Payable 306,373 County Taxes 12,750,895","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":64,"line":4,"text":"CURRENT FUND SCHEDULE OF TAXES RECEIVABLE AND ANALYSIS OF PROPERTY TAX LEVY FOR THE YEAR ENDED DECEMBER 31, 2013 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":64,"line":9,"text":"DECEMBER 31, 2013 ADDED COLLECTED STATE OF TRANSFER TO DECEMBER 31, YEAR 2012 LEVY TAXES 2012 2013 NEW JERSEY CANCELLED TAX TITLE LIEN 2013 2011 $ 4,524 $ - $ - $ - $ 282 $ - $ - $ - $ 4,242","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":64,"line":20,"text":"Cash Receipts $ 56,604,938 Overpayments (154,605) Total $ 56,450,333","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":64,"line":24,"text":"56 ANALYSIS OF 2013 PROPERTY TAX LEVY General Purpose Tax $ 57,901,688","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/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":64,"line":31,"text":" TAX LEVY: Local District School Tax $ 31,644,355 General County Tax $ 10,663,645","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":65,"line":19,"text":"EXHIBIT A-7 SCHEDULE OF REVENUE ACCOUNTS RECEIVABLE FOR THE YEAR ENDED DECEMBER 31, 2013 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":65,"line":26,"text":"2012 2013 REALIZED 2013 Miscellaneous Revenue Anticipated: Licenses: Alcoholic Beverages $ 13,512 $ 13,512","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":66,"line":5,"text":"CURRENT FUND SCHEDULE OF 2012 APPROPRIATION RESERVES FOR THE YEAR ENDED DECEMBER 31, 2013 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":66,"line":9,"text":"PAID BUDGET AFTER OR BALANCE OPERATIONS WITHIN \"CAPS\": ENCUMBRANCES RESERVE MODIFICATION CHARGED LAPSED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":66,"line":14,"text":"General Administration: Salaries and Wages $ - $ 276 $ 276 $ 276 $ - Other Expenses 1,292 56,030 57,322 33,818 23,504 Mayor and Council:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":66,"line":17,"text":"Mayor and Council: Salaries and Wages - 1,486 1,486 - 1,486 Municipal Clerk: Salaries and Wages - 9,492 9,492 3,096 6,396","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":66,"line":19,"text":"Municipal Clerk: Salaries and Wages - 9,492 9,492 3,096 6,396 Other Expenses 550 2,573 3,123 1,645 1,478 Financial Administration (Treasury):","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":66,"line":21,"text":"Other Expenses 550 2,573 3,123 1,645 1,478 Financial Administration (Treasury): Salaries and Wages - 1,854 1,854 946 908 Other Expenses 400 1,410 1,810 400 1,410","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":66,"line":22,"text":"Financial Administration (Treasury): Salaries and Wages - 1,854 1,854 946 908 Other Expenses 400 1,410 1,810 400 1,410 Audit Services:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":66,"line":26,"text":"Annual Audit - 2,041 2,041 875 1,166 58 Revenue Administration (Tax Collector): Salaries and Wages - 613 613 613 - Other Expenses - 3,844 3,844 544 3,300","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":66,"line":27,"text":"58 Revenue Administration (Tax Collector): Salaries and Wages - 613 613 613 - Other Expenses - 3,844 3,844 544 3,300 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/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":66,"line":30,"text":"Tax Assessor: Salaries and Wages - 4,217 4,217 2,467 1,750 Other Expenses 2,171 4,923 7,094 171 6,923 Legal Services:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":66,"line":38,"text":"Planning Board: Salaries and Wages - 5 5 5 Other Expenses - 12,486 10,786 6,085 4,701 Zoning Board of Adjustment:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":66,"line":41,"text":"Zoning Board of Adjustment: Salaries and Wages - 5 5 5 Other Expenses 1,457 2,112 3,569 590 2,979 Zoning Officer:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":66,"line":44,"text":"Zoning Officer: Salaries and Wages - 149 149 149 - Other Expenses 93 184 277 - 277 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/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":66,"line":46,"text":"Other Expenses 93 184 277 - 277 Insurance: General Liability - 3,236 3,236 - 3,236 Employee Group Health 8,558 73,879 82,437 10,392 72,045","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":66,"line":49,"text":"Employee Group Health 8,558 73,879 82,437 10,392 72,045 Workers' Compensation Insurance - 9,821 9,821 - 9,821 Unemployment Insurance - 2,934 2,934 414 2,520","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":66,"line":50,"text":"Workers' Compensation Insurance - 9,821 9,821 - 9,821 Unemployment Insurance - 2,934 2,934 414 2,520","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":67,"line":5,"text":"CURRENT FUND SCHEDULE OF 2012 APPROPRIATION RESERVES FOR THE YEAR ENDED DECEMBER 31, 2013 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":67,"line":9,"text":"PAID BUDGET AFTER OR BALANCE OPERATIONS WITHIN \"CAPS\": ENCUMBRANCES RESERVE MODIFICATION CHARGED LAPSED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":67,"line":14,"text":"Police: Salaries and Wages - 47,801 47,801 44,698 3,103 Other Expenses 30,309 2,961 33,270 31,707 1,563 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/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":67,"line":17,"text":"Office of Emergency Management Salaries and Wages - 750 750 - 750 Public Works Functions: Road Repairs & Maintenance:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":67,"line":20,"text":"Road Repairs & Maintenance: Salaries and Wages - 226,173 226,173 41,451 184,722 Other Expenses 5,059 89,022 94,081 45,048 49,033 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/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":67,"line":24,"text":"Recycling: Salaries and Wages - 3,604 3,604 - 3,604 59 Other Expenses 20,306 22,444 42,750 40,466 2,284 Solid Waste Collection:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":67,"line":27,"text":"Solid Waste Collection: Contractual 602,967 - 472,967 472,967 - Building & Grounds: Other Expenses 1,710 10,259 11,969 5,124 6,845","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":67,"line":33,"text":"Board of Health: Salaries and Wages - 550 550 - 550 Other Expenses 1,128 242 3,070 3,028 42 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/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":67,"line":41,"text":"Recreation Services & Programs: Salaries and Wages - 248 248 248 - Other Expenses 25 3,378 3,403 458 2,945 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/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":67,"line":43,"text":"Other Expenses 25 3,378 3,403 458 2,945 Utility Expense & Bulk Purchases: Electricity - 38,160 38,160 6,873 31,287 Street Lighting - 73,146 13,146 261 12,885","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":68,"line":5,"text":"CURRENT FUND SCHEDULE OF 2012 APPROPRIATION RESERVES FOR THE YEAR ENDED DECEMBER 31, 2013 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":68,"line":9,"text":"PAID BUDGET AFTER OR BALANCE ENCUMBRANCES RESERVE MODIFICATION CHARGED LAPSED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":68,"line":20,"text":"Construction Code Official: Salaries and Wages - 4,214 4,214 4,214 - Other Expenses 475 23,140 23,615 19,055 4,560 Other Common Operating Functions:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":68,"line":23,"text":"Other Common Operating Functions: Salary Adjustments - 57,300 57,300 - 57,300 Blood Borne Pathogens - Hepatitis B: Other Expenses - 1,800 1,800 - 1,800","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":68,"line":27,"text":"Contingent - 1,000 1,000 - 1,000 60 Deferred Charges & Statutory Expenditures: Statutory Expenditures: Social Security System (O.A.S.I) - 3,991 3,991 - 3,991","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":68,"line":28,"text":"60 Deferred Charges & Statutory Expenditures: Statutory Expenditures: Social Security System (O.A.S.I) - 3,991 3,991 - 3,991 Defined Contribution Retirement Program - 412 412 - 412","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":68,"line":33,"text":" Total General Appropriations for Municipal Purposes Within \"CAPS\" 820,540 904,129 1,724,669 1,151,379 573,290 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":68,"line":40,"text":"Employee Group Health - 114 114 - 114 Shared Services Agreement: Municipal Court - Borough of Pt. Pleasant Beach - 16,418 16,418 16,418 - 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/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":68,"line":42,"text":"Municipal Court - Borough of Pt. Pleasant Beach - 16,418 16,418 16,418 - 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/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":68,"line":49,"text":" Cash Expended $ 1,240,655 Encumbrances Payable 18,102 ","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/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":69,"line":15,"text":"Increased by: Calendar Year Levy - 2013 31,644,355 Subtotal 47,252,956","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":70,"line":47,"text":" Cash Expended $ 587,097 Close to Fund Balance 68,851 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":70,"line":48,"text":"Cash Expended $ 587,097 Close to Fund Balance 68,851 Total $ 655,948","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":71,"line":9,"text":"TRUST GENERAL UTILITY SPACE DOG GRANT OTHER CAPITAL PAYROLL OPERATING TRUST TRUST TOTAL FUND FUND FUND FUND FUND FUND FUND ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":72,"line":12,"text":"DATE OF DATE OF INTEREST DECEMBER 31, FEMA DECEMBER 31, DESCRIPTION ISSUE MATURITY RATE 2012 REIMBURSEMENT DECREASE 2013 Severance Liabilities Special Emergency Note 12/21/12 12/20/13 1.25% $ 398,494 $ - $ 99,623 $ 298,871","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":73,"line":4,"text":"CURRENT FUND SCHEDULE OF GRANTS RECEIVABLE FOR THE YEAR ENDED DECEMBER 31, 2013 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":73,"line":10,"text":"DECEMBER 31, ANTICIPATED FROM DECEMBER 31, 2012 REVENUE RECEIVED UNAPPROPRIATED CANCEL 2013 State Grants: Municipal Alliance on Alcoholism","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":73,"line":11,"text":"2012 REVENUE RECEIVED UNAPPROPRIATED CANCEL 2013 State Grants: Municipal Alliance on Alcoholism and Drug Abuse $ 20,724 $ 14,834 $ 11,050 $ - $ - $ 24,508","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":73,"line":19,"text":"Edger Road - 2012 Municipal Aid 350,000 262,500 - - 87,500 Community Development Block Grant: CT - 939-11 42,000 - 42,000 - - - CT - 884-09 46,000 - 35,449 - - 10,551","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":73,"line":22,"text":"CT - 884-09 46,000 - 35,449 - - 10,551 Recycling Tonnage Grant - 44,558 - 44,558 - - 65 Alcohol Education & Rehabilitation - 3,187 - 3,187 - - Drunk Driving Enforcement Fund - 28,271 28,271 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":73,"line":26,"text":"Cops in Shops - 2,000 - - - 2,000 Body Armor Replacement Grant - 3,127 - 3,127 - - Smart Future Growth Grant 6,000 - - - - 6,000 Pedestrian Safety Education and Enforcement 613 - 613 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":73,"line":27,"text":"Body Armor Replacement Grant - 3,127 - 3,127 - - Smart Future Growth Grant 6,000 - - - - 6,000 Pedestrian Safety Education and Enforcement 613 - 613 - - - ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":73,"line":30,"text":" Total Grant Funds $ 357,369 $ 483,283 $ 530,389 $ 88,178 $ - $ 222,085 ","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/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":73,"line":33,"text":" Original Budget $ 455,012 Chapter 159 28,271 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":74,"line":4,"text":"CURRENT FUND STATE AND FEDERAL GRANTS FUND SCHEDULE OF RESERVES FOR GRANTS - APPROPRIATED FOR THE YEAR ENDED DECEMBER 31, 2013","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":74,"line":5,"text":"STATE AND FEDERAL GRANTS FUND SCHEDULE OF RESERVES FOR GRANTS - APPROPRIATED FOR THE YEAR ENDED DECEMBER 31, 2013 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":74,"line":13,"text":"BALANCE FROM 2013 RESERVE BALANCE DECEMBER 31, BUDGET FOR DECEMBER 31, 2012 APPROPRIATION EXPENDED ENCUMBRANCES 2013 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":74,"line":14,"text":"DECEMBER 31, BUDGET FOR DECEMBER 31, 2012 APPROPRIATION EXPENDED ENCUMBRANCES 2013 Clean Communities Program $ 9,805 $ 37,306 $ 32,982 $ 12,773 $ 1,356","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/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":74,"line":19,"text":"Pedestrian Safety Education and Enforcement 6,131 - 1,965 - 4,166 Body Armor Replacement Grant 14,237 3,127 - - 17,364 Municipal Alliance on Alcoholism & Drug Abuse 1,981 14,834 7,344 2,077 7,394 66 Municipal Alliance - Local Match 3,270 3,709 6,979 - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":74,"line":25,"text":"Edger Road - 350,000 350,000 - - Community Development Block Grant: CT - 884-09 43,478 - 8,991 3,568 30,919 Recycling Tonnage Grant 16,875 44,558 50,591 10,842","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":74,"line":27,"text":"CT - 884-09 43,478 - 8,991 3,568 30,919 Recycling Tonnage Grant 16,875 44,558 50,591 10,842 Cops in Shops 2,000 2,000 2,031 - 1,969 Drive Sober 625 - - - 625","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":74,"line":35,"text":" Original Budget $ 458,721 Appropriated by N.J.S.40A:4-87 28,271 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":74,"line":36,"text":"Original Budget $ 458,721 Appropriated by N.J.S.40A:4-87 28,271 Total $ 486,992","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":75,"line":3,"text":"BOROUGH OF POINT PLEASANT STATE AND FEDERAL GRANTS FUND SCHEDULE OF RESERVES FOR GRANTS - UNAPPROPRIATED FOR THE YEAR ENDED DECEMBER 31, 2013","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":75,"line":4,"text":"STATE AND FEDERAL GRANTS FUND SCHEDULE OF RESERVES FOR GRANTS - UNAPPROPRIATED FOR THE YEAR ENDED DECEMBER 31, 2013 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":75,"line":10,"text":"DECEMBER 31, RECEIVED UTILIZED DECEMBER 31, 2012 2013 AS REVENUE 2013 Alcohol Education and Rehabilitation Fund $ 3,187 $ 950 $ 3,187 $ 950","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":75,"line":14,"text":" Recycling Tonage Grant 44,558 34,244 44,558 34,244 Pedestrian Safety Grant - 4,629 - 4,629","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":75,"line":16,"text":" Pedestrian Safety Grant - 4,629 - 4,629 Body Armor Grant 3,127 3,697 3,127 3,697","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":75,"line":18,"text":" Body Armor Grant 3,127 3,697 3,127 3,697 Over the Limit Grant 4,375 - - 4,375","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":75,"line":20,"text":" Over the Limit Grant 4,375 - - 4,375 Clean Community Grant - 37,306 37,306 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":75,"line":22,"text":" Clean Community Grant - 37,306 37,306 - Total $ 55,247 $ 80,826 $ 88,178 $ 47,895","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":79,"line":28,"text":"State Registration Fees - - 2,215 Expenditures Under R.S.4:19-15.11 - - 15,263 Total Disbursements 1,953,867 48,892 17,478","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":80,"line":23,"text":"EXHIBIT B-3 SCHEDULE OF RESERVE FOR DOG FUND EXPENDITURES FOR THE YEAR ENDED DECEMBER 31, 2013 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":80,"line":34,"text":"Decreased by: Expenditures Under R.S. 4:19-15.11 15,263 Balance December 31, 2013 $ 1,026","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":81,"line":16,"text":"Decreased by: Open Space Expenditures 48,892 Balance December 31, 2013 $ 241,546","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":81,"line":30,"text":"Increased by: Open Space Tax Levy 65,080 Subtotal 130,080","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":87,"line":4,"text":"GENERAL CAPITAL FUND SCHEDULE OF FUND BALANCE FOR THE YEAR ENDED DECEMBER 31, 2013 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":88,"line":8,"text":" Fund Balance $ 27,210 Capital Improvement Fund 63,280 Reserve for Bay Point Harbor 10,000","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":88,"line":11,"text":"Reserve for Bay Point Harbor 10,000 Reserve for Payment of Debt 18,604 Reserve for Police Department 25,000 Reserve for Encumbrances 963,678","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":89,"line":13,"text":"Decreased by: Budget Appropriation: Serial Bonds Payable $ 2,280,000 Green Acres Loan Payable 29,124 2,309,124","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":90,"line":9,"text":"BALANCE BALANCE DECEMBER 31, 2013 ORDINANCE DECEMBER 31, 2013 DECEMBER 31, UNEXPENDED NUMBER IMPROVEMENT DESCRIPTION 2012 AUTHORIZATIONS FUNDED 2013 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/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":90,"line":10,"text":"ORDINANCE DECEMBER 31, 2013 DECEMBER 31, UNEXPENDED NUMBER IMPROVEMENT DESCRIPTION 2012 AUTHORIZATIONS FUNDED 2013 EXPENDITURES BALANCE 09-18 Various Capital Improvements $ 10,414 $ - $ - $ 10,414 $ - $ 10,414","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":91,"line":13,"text":"Increased by: Receipts - Current Fund Appropriations 100,000 Subtotal 290,626","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":91,"line":18,"text":"Decreased by: Appropriated to Finance Improvement Authorizations 227,346 Balance December 31, 2013 $ 63,280","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":92,"line":11,"text":"IMPROVEMENT ORIGINAL DATE OF DATE OF INTEREST DECEMBER 31, DECEMBER 31, DESCRIPTION NOTE ISSUE MATURITY RATE 2012 INCREASED DECREASED 2013 Various Capital Improvements 9/24/13 9/24/13 9/23/14 1.25% $ - $ 4,680,000 $ - $ 4,680,000","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":93,"line":9,"text":"ORDINANCE IMPROVEMENT ORDINANCE BALANCE DECEMBER 31, 2012 2013 ENCUMBRANCES RESERVE FOR BALANCE DECEMBER 31, 2013 NUMBER DESCRIPTION DATE AMOUNT FUNDED UNFUNDED AUTHORIZATIONS RECLASSIFIED EXPENDED ENCUMBRANCES FUNDED UNFUNDED 98-08 Improvements to Borough","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":94,"line":9,"text":"BALANCE PAID BY BALANCE DATE OF ORIGINAL INTEREST DECEMBER 31, BUDGET DECEMBER 31, PURPOSE ISSUE ISSUE DATE AMOUNT RATE 2012 APPROPRIATION 2013 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":94,"line":10,"text":"DATE OF ORIGINAL INTEREST DECEMBER 31, BUDGET DECEMBER 31, PURPOSE ISSUE ISSUE DATE AMOUNT RATE 2012 APPROPRIATION 2013 General Improvements 9/15/98 $ 5,900,000 09/01/14 470,000 4.50% $ 940,000 $ 470,000 $ 470,000","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":95,"line":10,"text":"BALANCE PAID BY BALANCE DATE OF ORIGINAL INTEREST DECEMBER 31, BUDGET DECEMBER 31, PURPOSE ISSUE ISSUE DATE AMOUNT RATE 2012 APPROPRIATION 2013 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":95,"line":11,"text":"DATE OF ORIGINAL INTEREST DECEMBER 31, BUDGET DECEMBER 31, PURPOSE ISSUE ISSUE DATE AMOUNT RATE 2012 APPROPRIATION 2013 1989 Program 11/21/2000 $ 148,836 2/21/2014 4,026 2.00% $ 68,108 $ 7,933 $ 60,175","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":96,"line":10,"text":"BALANCE PAID BY BALANCE DATE OF ORIGINAL INTEREST DECEMBER 31, BUDGET DECEMBER 31, PURPOSE ISSUE ISSUE DATE AMOUNT RATE 2012 APPROPRIATION 2013 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":96,"line":11,"text":"DATE OF ORIGINAL INTEREST DECEMBER 31, BUDGET DECEMBER 31, PURPOSE ISSUE ISSUE DATE AMOUNT RATE 2012 APPROPRIATION 2013 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":101,"line":16,"text":"Increased by Receipts: Miscellaneous Revenues $ 81,726 Consumer Rents 6,080,115 Interest on Delinquent Accounts 42,954","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":101,"line":29,"text":"Decreased by Disbursements: Budget Appropriations 5,791,248 Appropriation Reserves 68,731 Encumbrances Payable 77,543","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":101,"line":30,"text":"Budget Appropriations 5,791,248 Appropriation Reserves 68,731 Encumbrances Payable 77,543 Due Utility Capital 60,000","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/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":102,"line":10,"text":" Fund Balance $ 4,168 Capital Improvement Fund 110,184 Down Payment on Improvements 13,600","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":102,"line":12,"text":"Capital Improvement Fund 110,184 Down Payment on Improvements 13,600 Encumbrances Payable 291,825 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":103,"line":11,"text":"Increased by: Water-Sewer Levy 6,084,490 Subtotal 7,108,700","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":103,"line":25,"text":"EXHIBIT D-8 SCHEDULE OF APPROPRIATION RESERVES FOR THE YEAR ENDED DECEMBER 31, 2013 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":103,"line":33,"text":" Salaries and Wages $ - $ 8,768 $ 8,768 $ 3,051 $ 5,717 Other Expenses 77,543 79,976 157,519 143,223 14,296 Ocean County Utilities Authority - 243,370 243,370 - 243,370","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/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":103,"line":36,"text":"Ocean County Utilities Authority - 243,370 243,370 - 243,370 Payment of Prior Year Expenses - 139 139 - 139 Public Employees' Retirement System - 161 161 - 161 Unemployment Compensation - 11,600 11,600 - 11,600","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/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":103,"line":38,"text":"Public Employees' Retirement System - 161 161 - 161 Unemployment Compensation - 11,600 11,600 - 11,600 Total $ 77,543 $ 344,014 $ 421,557 $ 146,274 $ 275,283","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":104,"line":11,"text":"Increased by: Budget Appropriations 193,070 Subtotal 273,404","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":104,"line":26,"text":"DECEMBER 31, 2013 AMOUNT RATE FROM TO PERIOD AMOUNT 1998 Serial Bonds $ 340,000 Various 9/1/13 12/31/13 4 Months $ 5,920","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":105,"line":11,"text":"Increased by: Down Payment on Improvements Budgeted $ 60,000 Utility Capital Deferred Charge Budgeted - 60,000 ","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/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":105,"line":12,"text":"Down Payment on Improvements Budgeted $ 60,000 Utility Capital Deferred Charge Budgeted - 60,000 Subtotal 60,000","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/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":105,"line":32,"text":"Increased by: Receipts - Utility Fund Appropriation 60,000 Subtotal 168,677","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":105,"line":37,"text":"Decreased by: Appropriated to Finance Improvement Authorizations 58,493 Balance December 31, 2013 $ 110,184","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":106,"line":24,"text":"10-15, 12-03 Various Improvements 1,020,505 - 1,020,505 11-21 Purchase of Various Equipment & Various Improvements 473,400 - 473,400 12-04 Drainage Improvements at Powhatan Ave 89,750 - 89,750","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":107,"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/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":108,"line":21,"text":"Increased by: Serial Bonds Paid by Budget 660,000 Balance December 31, 2013 $ 29,875,585","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/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":109,"line":9,"text":"ORDINANCE IMPROVEMENT AUTHORIZED BALANCE DECEMBER 31, 2012 2013 ENCUMBRANCES RESERVE FOR BALANCE DECEMBER 31, 2013 NUMBER DESCRIPTION DATE AMOUNT FUNDED UNFUNDED AUTHORIZATIONS RECLASSIFIED EXPENDED ENCUMBRANCES FUNDED UNFUNDED 01-13 Various Improvements 09/04/01 $ 575,600 $ 6,938 $ - $ - $ - $ - $ - $ 6,938 $ -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":109,"line":25,"text":"10-15, 12-03 Various Improvements 03/20/12 1,020,505 - 50,774 - 3,500 - 3,500 - 50,774 11-21 Purchase of Various Equipment & Various Improvements 10/20/09 473,400 - 399,400 - 39,346 34,731 15,377 388,638 - 12-04 Drainage Improvements at Powhatan Ave 03/20/12 89,750 - 53,174 - 25,602 78,766 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/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":110,"line":11,"text":"DATE OF ORIGINAL 12/31/2013 INTEREST DECEMBER 31, DECEMBER 31, PURPOSE ISSUE ISSUE DATE AMOUNT RATE 2012 DECREASED 2013 Sewer Improvements 9/15/98 $ 2,225,000 9/1/14 170,000 4.50% $ 510,000 $ 170,000 $ 340,000","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/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":111,"line":11,"text":"IMPROVEMENT ORIGINAL DATE OF DATE OF INTEREST DECEMBER 31, DECEMBER 31, DESCRIPTION NOTE ISSUE MATURITY RATE 2012 INCREASED DECREASED 2013 Various Capital Improvements 9/24/13 9/24/13 9/23/14 1.25% $ - $ 1,360,000 $ - $ 1,360,000","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":112,"line":16,"text":" 11-21 Purchase of Various Equipment & Various Improvements 450,000 - 450,000 - ","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/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":113,"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/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":115,"line":3,"text":"BOROUGH OF POINT PLEASANT PAYROLL FUND SCHEDULE OF PAYROLL FUND CASH FOR THE YEAR ENDED DECEMBER 31, 2013","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":115,"line":4,"text":"PAYROLL FUND SCHEDULE OF PAYROLL FUND CASH FOR THE YEAR ENDED DECEMBER 31, 2013 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":115,"line":13,"text":"Increased by Receipts: Payroll 10,234,102 Subtotal 10,425,787","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":115,"line":26,"text":"EXHIBIT F-2 SCHEDULE OF PAYROLL TAXES PAYABLE FOR THE YEAR ENDED DECEMBER 31, 2013 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":115,"line":33,"text":"Increased by: Payroll Deductions 10,310,988 Subtotal 10,310,988","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":119,"line":22,"text":" Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to its federal programs. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":119,"line":23,"text":"Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to its federal programs. Auditor\u2019s Responsibility","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":119,"line":30,"text":"conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards, and OMB Circular A-133,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":120,"line":18,"text":"control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with OMB Circular A-133, but not for the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":120,"line":35,"text":"of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the Township\u2019s financial statements will not be prevented, or detected and corrected on a timely basis. We consider the deficiencies described in the accompanying Comments & Recommendations to be material weaknesses as Finding No.\u2019s 2013-01 and 2013-02.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":121,"line":1,"text":"Report on Schedule of Expenditures of Federal Awards Required by OMB Circular A-133 We have audited the financial statements of Borough of Point Pleasant as of and for the year ended","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":121,"line":3,"text":" We have audited the financial statements of Borough of Point Pleasant as of and for the year ended December 31, 2013, and have issued our report thereon dated August 25, 2014, which contained an unmodified opinion on those financial statements. Our audit was conducted for the purpose of forming an","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":121,"line":5,"text":"December 31, 2013, and have issued our report thereon dated August 25, 2014, which contained an unmodified opinion on those financial statements. Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by OMB Circular A-133 and is not a","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":121,"line":6,"text":"unmodified opinion on those financial statements. Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by OMB Circular A-133 and is not a required part of the financial statements. Such information is the responsibility of management and was","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":121,"line":8,"text":"awards is presented for purposes of additional analysis as required by OMB Circular A-133 and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":121,"line":10,"text":"derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":121,"line":11,"text":"financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":121,"line":12,"text":"the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":121,"line":13,"text":"information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditure of federal awards is fairly stated in all material respects in relation to the financial statements","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":121,"line":15,"text":"auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditure of federal awards is fairly stated in all material respects in relation to the financial statements as a whole. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":123,"line":2,"text":"BOROUGH OF POINT PLEASANT SCHEDULE OF FEDERAL FINANCIAL AWARDS FOR THE YEAR ENDED DECEMBER 31, 2013 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":123,"line":7,"text":"Federal Federal Grantor/ CFDA Pass-Through Grant Grant Cumulative Pass-Through Grantor/Program Title Number Contract Number Period Award Expenditures Expenditures ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":123,"line":8,"text":"Federal Grantor/ CFDA Pass-Through Grant Grant Cumulative Pass-Through Grantor/Program Title Number Contract Number Period Award Expenditures Expenditures Department of Housing & Urban Development","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":123,"line":21,"text":"Department of Homeland Security (DHS) Public Assistance Grants Superstorm Sandy 97.036 Not Available OPEN 1,033,750 561,738 1,033,750 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":123,"line":29,"text":" Total Federal Financial Awards $ 3,383,213 $ 2,835,760 $ 3,352,294 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":125,"line":3,"text":"POINT PLEASANT BOROUGH NOTES TO SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE FOR THE YEAR ENDED DECEMBER 31, 2013 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":125,"line":9,"text":" The accompanying schedule of expenditures of federal financial assistance presents the activity of federal financial assistance of the Borough of Point Pleasant, County of Ocean, State of New Jersey. The Township is defined in Note 1 to the Township\u2019s financial statements.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":125,"line":10,"text":"The accompanying schedule of expenditures of federal financial assistance presents the activity of federal financial assistance of the Borough of Point Pleasant, County of Ocean, State of New Jersey. The Township is defined in Note 1 to the Township\u2019s financial statements. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":125,"line":11,"text":"financial assistance of the Borough of Point Pleasant, County of Ocean, State of New Jersey. The Township is defined in Note 1 to the Township\u2019s financial statements. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":125,"line":16,"text":" The accompanying schedule of expenditures of federal financial assistance are presented using the modified accrual basis of accounting as promulgated by the State of New Jersey, Department of Community Affairs, Division of Local Government Services, which is described in the Notes to the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":125,"line":19,"text":"Community Affairs, Division of Local Government Services, which is described in the Notes to the Financial Statements, Note 1. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":125,"line":22,"text":" Note 3. Relationship to Financial Statements \u2013 Statutory Basis Amounts reported in the accompanying schedules agree with amounts reported in the Township's","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":125,"line":25,"text":"Amounts reported in the accompanying schedules agree with amounts reported in the Township's general-purpose financial statements. Expenditures from awards are reported in the Township\u2019s financial statement as follows: Federal","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":125,"line":26,"text":"general-purpose financial statements. Expenditures from awards are reported in the Township\u2019s financial statement as follows: Federal ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":125,"line":29,"text":" State & Federal Grant Fund $ 12,559 Water-Sewer Utility Fund 351,463 Current Fund 2,471,738","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":125,"line":36,"text":" Note 4. Relationship to Federal Financial Report Amounts reported in the accompanying schedule agree with the amounts reported in the related federal","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":125,"line":39,"text":"Amounts reported in the accompanying schedule agree with the amounts reported in the related federal financial report. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":126,"line":8,"text":" Financial Statements Type of auditor\u2019s report issued: Unmodified \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/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":126,"line":12,"text":" Internal control over financial reporting: 1) Material weakness(es) identified? Yes","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":126,"line":19,"text":" Noncompliance material to basic financial Statements noted? Yes ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":126,"line":46,"text":" 97.036 Disaster Grants-Public Assistance (Presidentially Declared Disasters) 97.030 Community Disaster Loans ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":127,"line":6,"text":" Section II \u2013 Financial Statement Findings This section identifies the significant deficiencies, material weaknesses and instances of noncompliance","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":127,"line":9,"text":"This section identifies the significant deficiencies, material weaknesses and instances of noncompliance related to the basic financial statements that are required to be reported in accordance with Chapter 5.18 through 5.20 of Government Auditing Standards. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":127,"line":33,"text":" The general ledger maintained by the chief financial officer is not reconciled with the activity and ending balances in the tax and water-sewer billing and collection system. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":128,"line":5,"text":" Section II \u2013 Financial Statement Findings (continued) Finding 2013-02:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":129,"line":7,"text":" This section identifies the status of prior-year findings related to the basic financial statements and state awards that are required to be reported in accordance with Chapter 6.12 of Government Auditing Standards, U.S. OMB Circular A-133 (section .315 (a)(b)) and New Jersey OMB\u2019s Circular 04-04.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":129,"line":13,"text":" Section III \u2013 Federal Financial Assistance Finding & Questioned Costs This section identifies audit findings required to be reported by section .510(a) of Circular A-133 and New","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":131,"line":35,"text":" Himanshu Shan Chief Financial Officer 1,000,000 ","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/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":131,"line":50,"text":"There was an Employees\u2019 Blanket Performance Bond in the amount of $50,000 for municipal employees carried by the Ocean County Joint Insurance Fund and $950,000 carried by the Municipal Excess Joint Insurance Fund ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":131,"line":51,"text":"carried by the Ocean County Joint Insurance Fund and $950,000 carried by the Municipal Excess Joint Insurance Fund ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":135,"line":7,"text":" We have audited the financial statements of the Borough of Point Pleasant in the County of Ocean for the year ended December 31, 2013. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":135,"line":12,"text":" The audit covered the financial transactions of the Treasurer, Tax Collector, and Water-Sewer Utility Collector, the activities of the Mayor and Council and the records of the various outside departments. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":135,"line":15,"text":" The audit did not and could not determine the character of services rendered for which payment had been made or for which reserves had been set up, nor could it determine the character, proper price or quantity of materials supplied for which claims had been passed. These details were necessarily covered by the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":135,"line":23,"text":" The accrued and realized revenues for the various Borough Departments as shown on the Statements of Revenue and Revenue Accounts Receivable are presented as recorded in the Borough records. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":135,"line":24,"text":"The accrued and realized revenues for the various Borough Departments as shown on the Statements of Revenue and Revenue Accounts Receivable are presented as recorded in the Borough records. In accordance with requirements prescribed by the Division of Local Government Services, Department","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":135,"line":33,"text":" Contracts and Agreements Required to be advertised by (N.J.S.A.40A:11-4) N.J.S.A.40A:11-4 - Every contract or agreement, for the performance of any work or furnishing or hiring","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":135,"line":35,"text":" N.J.S.A.40A:11-4 - Every contract or agreement, for the performance of any work or furnishing or hiring of any materials or supplies, the cost or the contract price whereof is to be paid with or out of public funds not included within the terms of Section 3 of this act, shall be made or awarded only by the governing","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":135,"line":36,"text":"N.J.S.A.40A:11-4 - Every contract or agreement, for the performance of any work or furnishing or hiring of any materials or supplies, the cost or the contract price whereof is to be paid with or out of public funds not included within the terms of Section 3 of this act, shall be made or awarded only by the governing body of the contracting unit after public advertising for bids and bidding therefore, except as is provided","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":135,"line":38,"text":"not included within the terms of Section 3 of this act, shall be made or awarded only by the governing body of the contracting unit after public advertising for bids and bidding therefore, except as is provided otherwise in this act or specifically by any other Law. No work, materials or supplies shall be undertaken, acquired or furnished for a sum exceeding in the aggregate $17,500 as of January 1, 2012,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":135,"line":41,"text":"undertaken, acquired or furnished for a sum exceeding in the aggregate $17,500 as of January 1, 2012, except by contract or agreement. It is pointed out that the governing body of the municipality has the responsibility of determining whether","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":135,"line":44,"text":"It is pointed out that the governing body of the municipality has the responsibility of determining whether the expenditures in any category will exceed the statutory minimum within the fiscal year. Where question arises as to whether any contract or agreement might result in violation of the statute, the solicitor's opinion should be sought before a commitment is made.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":135,"line":45,"text":"the expenditures in any category will exceed the statutory minimum within the fiscal year. Where question arises as to whether any contract or agreement might result in violation of the statute, the solicitor's opinion should be sought before a commitment is made. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":136,"line":1,"text":"Contracts and Agreements Required to be advertised by (N.J.S.A.40A:11-4) (continued): The minutes indicate that bids were requested by public advertising for the following items:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":136,"line":9,"text":" The minutes indicate that resolutions were adopted authorizing the awarding of contracts or agreements for \"Professional Services,\" per N.J.S.A.40A:11-5. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":136,"line":12,"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/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":136,"line":18,"text":" Contracts and Agreements Requiring Solicitation of Quotations The examination of expenditures did not reveal any individual payments, contracts or agreements in","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":136,"line":20,"text":" The examination of expenditures did not reveal any individual payments, contracts or agreements in excess of $3,900 as of January 1, 2011 and thereafter \"for the performance of any work or the furnishing or hiring of any materials or supplies\", other than those where bids had been previously sought by public","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":136,"line":30,"text":"N.J.S.54:4-67, as amended, provides the method for authorizing interest and the maximum rates to be charged for the nonpayment of taxes or assessments on or before the date when they would become delinquent. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":136,"line":36,"text":" \u201cBE IT RESOLVED that the rate of interest to be charged for the nonpayment of taxes and water/sewer rents on the date when they become delinquent is hereby fixed as eight (8%) percent per annum of the first One Thousand Five Hundred Dollars ($1,500.00) of","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":136,"line":41,"text":"Thousand Five Hundred Dollars ($1,500.00). The same to be calculated from the date of actual payment; provided, however, that no interest be charged if payment is made with ten (10) days after the date upon which same became payable.\u201d ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_label":"2013-audit-report","page":138,"line":13,"text":"The problems and weaknesses noted in our review were not of such magnitude that they would affect our ability to express an opinion on the financial statements taken as a whole. Should you have any questions concerning our comments or recommendations, or should you desire any","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2018/12/Minutes-November-19-2018.pdf","source_label":"minutes-november-19-2018","page":1,"line":32,"text":" Also, moving forward, you will see on our agenda a shared service agreement with the County in regards to our fire inspection. This has a lot to do with our multi-family homes. Any time you have a change in sale or rentals or change of occupants, the County provides safety inspections for us which is a huge savings for","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2018/12/Minutes-November-19-2018.pdf","source_label":"minutes-november-19-2018","page":1,"line":51,"text":" Exciting news for us accountants, it is budget time in our municipality. The Administrator has promised me that he will be sending me the first draft of the municipal budget tomorrow.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2018/12/Minutes-November-19-2018.pdf","source_label":"minutes-november-19-2018","page":1,"line":52,"text":"Exciting news for us accountants, it is budget time in our municipality. The Administrator has promised me that he will be sending me the first draft of the municipal budget tomorrow.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2018/12/Minutes-November-19-2018.pdf","source_label":"minutes-november-19-2018","page":5,"line":35,"text":" 3. (257-2018) Authorize Transfer of 2018 Budget Appropriations 4. (258-2018) | Authorize Emergency Appropriation \u2014 Water/Sewer Utility","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2018/12/Minutes-November-19-2018.pdf","source_label":"minutes-november-19-2018","page":5,"line":37,"text":" 4. (258-2018) | Authorize Emergency Appropriation \u2014 Water/Sewer Utility 5. (259-2018) Authorize Emergency Repair to Borough Water Main \u2014 Pillari Brothers","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2018/12/Minutes-November-19-2018.pdf","source_label":"minutes-november-19-2018","page":6,"line":46,"text":" (268-2018) Authorizing Execution of an Agreement with the NJDOT Concerning The Replacement of the Route 88 Bridge ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2018/12/Minutes-November-19-2018.pdf","source_label":"minutes-november-19-2018","page":6,"line":54,"text":" (271-2018) Authorize Execution of a Shared Services Agreement with the Ocean County Prosecutor \u2014 D.R.E.C.P., 2018/2019 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2018/12/Minutes-November-19-2018.pdf","source_label":"minutes-november-19-2018","page":6,"line":57,"text":" (272-2018) Authorize Execution of a Shared Services Agreement with the Ocean County Prosecutor \u2014 D.W.LE.P., 2018/2019 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2018/12/Minutes-November-19-2018.pdf","source_label":"minutes-november-19-2018","page":6,"line":60,"text":" (273-2018) Authorize Execution of a Shared Services Agreement with the Ocean County Prosecutor \u2014 M.O.L.E.P., 2018/2019 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2018/12/Minutes-November-19-2018.pdf","source_label":"minutes-november-19-2018","page":6,"line":65,"text":"with Respect to all Officials, Appointees, Employees, Prospective Employees, Volunteers, Independent Contractors, and Members of the Public That Come Into Contact with Municipal Employees, Officials and Volunteers","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2018/12/Minutes-November-19-2018.pdf","source_label":"minutes-november-19-2018","page":6,"line":69,"text":" (275-2018) Authorize Execution of a Shared Services Agreement Between the Borough of Point Pleasant and the County of Ocean for Fire Inspection Services","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2018/12/Minutes-November-19-2018.pdf","source_label":"minutes-november-19-2018","page":6,"line":74,"text":"(276-2018) Authorizing Approval to Accept the Ocean County Senior Services Grant for the Contract Year 2019 (277-2018) Authorize Recreation Department to Hire Part-Time Seasonals","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2018/12/Minutes-November-19-2018.pdf","source_label":"minutes-november-19-2018","page":7,"line":27,"text":"Disposal. Explained that Suburban Disposal is the lowest bidder and we must go with them. Also stated that their Condominium Association has the option to file a claim with Suburban\u2019s Insurance. But it is not on the Borough to handle this for them. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2018/12/Minutes-November-19-2018.pdf","source_label":"minutes-november-19-2018","page":7,"line":40,"text":"Mr. McGucken: Replied that it is up to them to go after them to pursue this. Explained that if when this contract is up, they no longer wish to be a part of the Borough\u2019s collection process, they have the right to get their own. The Borough would pay only a portion which is calculated by statute. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","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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He is hoping this brings change.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2018/12/Minutes-November-19-2018.pdf","source_label":"minutes-november-19-2018","page":8,"line":34,"text":" Mr. Forsyth: Added that Suburban Disposal\u2019s contract is up next year. Patricia Lyons: 1501 Hulse Road Holly Park South, Unit 8 \u2014 Asked who the individual just speaking was.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","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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Everything looks fantastic as I have been driving by and it is my understanding that residents who may have been a little concerned as to the disturbance that may be caused by all of the improvements","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":5,"line":34,"text":"Contracts and Agreements Required to be Advertised 84 Contracts and Agreements Requiring Solicitation of Quotations 85 Collection of Interest on Delinquent Taxes and Assessments 85 Delinquent Taxes and Tax Title Liens 85","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":7,"line":11,"text":"INDEPENDENT AUDITOR'S REPORTS FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA FOR THE YEAR ENDED DECEMBER 31, 2009","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":9,"line":20,"text":" We have audited the accompanying statements of assets, liabilities, reserves and fund balance--regulatory basis of the various funds of the Borough of Point Pleasant, State of New Jersey as of December 31, 2009 and 2008, and the related statements of operations and changes in fund balance--regnlatory basis for the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":9,"line":22,"text":"basis of the various funds of the Borough of Point Pleasant, State of New Jersey as of December 31, 2009 and 2008, and the related statements of operations and changes in fund balance--regnlatory basis for the years then ended, and the related statement of revenues--regnlatory basis, statement of expenditures-- regulatory basis and statement of general fixed assets as of December 31, 2009 and 2008. These","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":9,"line":23,"text":"and 2008, and the related statements of operations and changes in fund balance--regnlatory basis for the years then ended, and the related statement of revenues--regnlatory basis, statement of expenditures-- regulatory basis and statement of general fixed assets as of December 31, 2009 and 2008. These financial statements are the responsibility of the Borough of Point Pleasant's management. Our","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":9,"line":25,"text":"regulatory basis and statement of general fixed assets as of December 31, 2009 and 2008. These financial statements are the responsibility of the Borough of Point Pleasant's management. Our responsibility is to express an opinion on these financial statements based on our audit. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":9,"line":26,"text":"financial statements are the responsibility of the Borough of Point Pleasant's management. Our responsibility is to express an opinion on these financial statements based on our audit. Except as discussed in the following paragraph, we conducted our audit in accordance with auditing","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":9,"line":33,"text":"Department of Community Affairs, State of New Jersey. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":9,"line":35,"text":"material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. ~","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":9,"line":36,"text":"and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. ~ ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":9,"line":39,"text":" As described in Note 1, the financial statements previously referred to have been prepared in conformity with accomlting practices prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey, which differ from accounting principles generally accepted 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":9,"line":47,"text":"In our opinion, because of the effects of the matters, as discussed in the preceding paragraph, the financial statements referred to above do not present fairly, in conformity with accounting principles generally accepted in the United States of America, the financial position of the Borough of Point Pleasant, State of New Jersey, as of December 31 2009, the changes in its financial position, or where","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":9,"line":48,"text":"financial statements referred to above do not present fairly, in conformity with accounting principles generally accepted in the United States of America, the financial position of the Borough of Point Pleasant, State of New Jersey, as of December 31 2009, the changes in its financial position, or where applicable, its cash flows for the year then ended. Further, the Borough of Point Pleasant, State of New","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":9,"line":49,"text":"generally accepted in the United States of America, the financial position of the Borough of Point Pleasant, State of New Jersey, as of December 31 2009, the changes in its financial position, or where applicable, its cash flows for the year then ended. Further, the Borough of Point Pleasant, State of New Jersey has not presented a management's discussion and analysis that accounting principles generally","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":9,"line":53,"text":"accepted in the United States has determined is necessary to supplement, although not required to be part of, the basic financial statements. ME])~~)R]) O~')j'lCE TOMS RIVER OFFICE 618 SwIms Road\u00b7 Me<1fol'd, New Jersey 08055 1.0 Allen Street, Suite 2B . rl'oms River, N.T 08753","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":10,"line":2,"text":"Furthermore, in our opmlOn, except for the requirements of disclosure for other post-employment benefits, the financial statements refen-ed to above present fairly, in all material respects, the assets, liabilities, reserves and fund balance--regulatOlY basis of the various funds of the Borough of Point Pleasant, State of New Jersey, as of December 31, 2009 and 2008, and the results of its operations 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":10,"line":3,"text":"benefits, the financial statements refen-ed to above present fairly, in all material respects, the assets, liabilities, reserves and fund balance--regulatOlY basis of the various funds of the Borough of Point Pleasant, State of New Jersey, as of December 31, 2009 and 2008, and the results of its operations and changes in fund balance of such funds--regulatory basis for the years then ended, and the revenues--","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":10,"line":5,"text":"Pleasant, State of New Jersey, as of December 31, 2009 and 2008, and the results of its operations and changes in fund balance of such funds--regulatory basis for the years then ended, and the revenues-- regulatory basis, expenditures--regulatOlY basis of the various funds and general fixed assets, for the year ended December 31, 2009 in conformity with accounting principles and practices prescribed 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":10,"line":6,"text":"changes in fund balance of such funds--regulatory basis for the years then ended, and the revenues-- regulatory basis, expenditures--regulatOlY basis of the various funds and general fixed assets, for the year ended December 31, 2009 in conformity with accounting principles and practices prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey as","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":10,"line":13,"text":"on our consideration of the Borough of Point Pleasant, State of New Jersey's internal control over financial repOliing and our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that repOli is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":10,"line":14,"text":"financial repOliing and our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that repOli is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That repmi is an","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":10,"line":15,"text":"and grant agreements and other matters. The purpose of that repOli is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That repmi is an integral part of an audit performed in accordance with Government Auditing Standards and should 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":10,"line":16,"text":"of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That repmi is an integral part of an audit performed in accordance with Government Auditing Standards and should be read in conjunction with this repmi in considering the results of our audit.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":10,"line":20,"text":" Our audit was conducted for the purpose of forming opinions on the financial statements of the Borough of Point Pleasant's basic financial statements. The supplemental financial statements presented for the various funds are presented for purposes of additional analysis as required by the Division of Local","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":10,"line":21,"text":"Our audit was conducted for the purpose of forming opinions on the financial statements of the Borough of Point Pleasant's basic financial statements. The supplemental financial statements presented for the various funds are presented for purposes of additional analysis as required by the Division of Local Government Services, Department of Community Affairs, State of New Jersey. Such infmmation has","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":10,"line":24,"text":"Government Services, Department of Community Affairs, State of New Jersey. Such infmmation has been subjected to the auditing procedures applied in the audit of the financial statements and, in our opinion, is fairly stated, in all material respects, in relation to the financial statements of each of the respective individual funds and account group taken as a whole.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":10,"line":25,"text":"been subjected to the auditing procedures applied in the audit of the financial statements and, in our opinion, is fairly stated, in all material respects, in relation to the financial statements of each of the respective individual funds and account group taken as a whole. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":11,"line":9,"text":" REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":11,"line":11,"text":"AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":11,"line":20,"text":" We have audited the financial statements of the Borough of Point Pleasant, County of Ocean, State of New Jersey, as of and for the fiscal year ended December 31, 2009, and have issued our repmi thereon dated June 7, 2010. Our repmi disclosed that, as described in Note 1 to the financial statements, 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":11,"line":22,"text":"New Jersey, as of and for the fiscal year ended December 31, 2009, and have issued our repmi thereon dated June 7, 2010. Our repmi disclosed that, as described in Note 1 to the financial statements, the Borough prepares its financial statements on a hasis of accounting prescribed by the Division of Local Government Service, Department of Community Affairs, State of New Jersey, that demonstrates","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":11,"line":23,"text":"dated June 7, 2010. Our repmi disclosed that, as described in Note 1 to the financial statements, the Borough prepares its financial statements on a hasis of accounting prescribed by the Division of Local Government Service, Department of Community Affairs, State of New Jersey, that demonstrates compliance with a modified accrual basis and the budget laws of the State of New Jersey, which is a","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":11,"line":25,"text":"Government Service, Department of Community Affairs, State of New Jersey, that demonstrates compliance with a modified accrual basis and the budget laws of the State of New Jersey, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America. We conducted our audit in accordance with auditing standards generally accepted 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":11,"line":28,"text":"States of America. We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and audit requirements as prescribed by the Division of Local Government Services, Department of Community Affairs, State of","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":11,"line":33,"text":" Internal Control Over Financial Reporting III plamling and performing our audit, we considered the Borough of Point Pleasant's internaJ control","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":11,"line":36,"text":"III plamling and performing our audit, we considered the Borough of Point Pleasant's internaJ control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness ofthe Borough's internal control over financial repOliing. Accordingly, we do not express an opinion 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":11,"line":37,"text":"over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness ofthe Borough's internal control over financial repOliing. Accordingly, we do not express an opinion on the effectiveness of the Borough's internal control over financial repmiing.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":11,"line":38,"text":"opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness ofthe Borough's internal control over financial repOliing. Accordingly, we do not express an opinion on the effectiveness of the Borough's internal control over financial repmiing. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":11,"line":39,"text":"ofthe Borough's internal control over financial repOliing. Accordingly, we do not express an opinion on the effectiveness of the Borough's internal control over financial repmiing. A deficiency in internal control exists when the design or operation of a control does not allow","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":11,"line":45,"text":"of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the Township'S financial statements will not be prevented, or detected and corrected on a timely basis. We consider the following deficiencies described in the accompanying Comment and Recommendation Section to be significant deficiencies in internal control over financial reporting as Finding No's: 2009-","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":11,"line":47,"text":"We consider the following deficiencies described in the accompanying Comment and Recommendation Section to be significant deficiencies in internal control over financial reporting as Finding No's: 2009- 01, 2009-02, 2009-03 and 2009-04. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":11,"line":50,"text":" Our consideration of the internal control over financial repOlting was for the limited purpose described in the first paragraph of this section and would not necessarily identifY all deficiencies in the internal control that might be significant deficiencies or material weaknesses. However, of the significant","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":12,"line":3,"text":" As pmi of obtaining reasonable assurance about whether the Borough of Point Pleasant's financial statements are free of material misstatement, we peI'fonned tests of its compliance with celiain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":12,"line":5,"text":"statements are free of material misstatement, we peI'fonned tests of its compliance with celiain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the detennination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":12,"line":6,"text":"of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the detennination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed four instances of noncompliance or other matters 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":13,"line":1,"text":"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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":15,"line":6,"text":"STATEMENTS OF ASSETS, LIABILITIES, RESERVES AND FUND BALANCE - REGULATORY BASIS DECEMBER 31,2009 AND 2008 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":15,"line":26,"text":"Tax Title Liens Receivable A-6 4,346 5,279 Revenue Accounts Receivable A-7 15,450 14,074 Due From Interfunds: State & Federal Grant Fund A-12 55,615 64,064","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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":15,"line":28,"text":"Due From Interfunds: State & Federal Grant Fund A-12 55,615 64,064 Dog Trust A-12 2 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":15,"line":41,"text":" State & Federal Grants: Grants Receivable A-14 846,958 593,886 Due from General Capital C 123,606 123,606","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":15,"line":42,"text":"State & Federal Grants: Grants Receivable A-14 846,958 593,886 Due from General Capital C 123,606 123,606 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":15,"line":45,"text":" Total State & Federal Grants 970,564 717,492 Total Assets $13,959,308 15,336,531","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":15,"line":52,"text":" The accompanying Notes to the Financial Statement are an integral part of this 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":16,"line":6,"text":"STATEMENTS OF ASSETS, LIABILITIES, RESERVES AND FUND BALANCE - REGULATORY BASIS DECEMBER 31, 2009 AND 2008 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":16,"line":10,"text":" LIABILITIES RESERVES & FUND BALANCE REFERENCE 2009 2008 Regular Fund:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":16,"line":14,"text":"Liabilities: Appropriation Reserves A-3,A-8 $586,279 802,727 Reserve for Encumbrances A-3,A-4,A-8 311,693 1,538,757 Accounts Payable 114,990","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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":16,"line":17,"text":"Accounts Payable 114,990 Tax Overpayments A-4,A-5 12,855 4,469 Prepaid Taxes A-4,A-5 534,560 513,740 Miscellaneous Reserves A-11 6,046 7,515","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":16,"line":26,"text":"Due General Capital Fund A-12 176,743 Due to Payroll A-12 8,654 2,567 Subtotal 9,406,973 11,330,335","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":16,"line":31,"text":"Reserve for Receivables & Other Assets 1,840,861 1,912,228 Fund Balance A-I 1,740,910 1,376,476 Total Regular Fund 12,988,744 14,619,039","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":16,"line":35,"text":" State & Federal Grants: Reserve for Grants Appropriated A-IS 878,991 627,769 Reserve for Grants Unappropriated A-16 28,025 20,313","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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":16,"line":36,"text":"State & Federal Grants: Reserve for Grants Appropriated A-IS 878,991 627,769 Reserve for Grants Unappropriated A-16 28,025 20,313 Commitments Payable 6,065 3,479","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":16,"line":37,"text":"Reserve for Grants Appropriated A-IS 878,991 627,769 Reserve for Grants Unappropriated A-16 28,025 20,313 Commitments Payable 6,065 3,479 Due to State of New Jersey 1,645 1,645","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":16,"line":43,"text":" Total State & Federal Grants 970,564 717,492 Total Liabilities, Reserves & Fund Balance $13,959,308 15,336,531","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":16,"line":45,"text":" Total Liabilities, Reserves & Fund Balance $13,959,308 15,336,531 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":16,"line":50,"text":" The accompanying Notes to the Financial Statement are an integral part of this 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":17,"line":5,"text":"COMPARATIVE STATEMENT OF OPERATIONS AND CHANGES IN FUND BALANCE - REGULATORY BASIS FOR THE YEARS ENDED DECEMBER 31,2009 AND 2008 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":17,"line":10,"text":"2009 2008 Revenue & Other Income Realized: Fund Balance Utilized $971,228 1,400,000 Miscellaneous Revenue Anticipated 2,883,677 3,328,137","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":17,"line":11,"text":"Revenue & Other Income Realized: Fund Balance Utilized $971,228 1,400,000 Miscellaneous Revenue Anticipated 2,883,677 3,328,137 Receipts From Delinquent Taxes & Tax Title Liens 1,773,736 1,534,759","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":17,"line":12,"text":"Fund Balance Utilized $971,228 1,400,000 Miscellaneous Revenue Anticipated 2,883,677 3,328,137 Receipts From Delinquent Taxes & Tax Title Liens 1,773,736 1,534,759 Receipts From Current Taxes 50,799,422 49,393,149","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":17,"line":15,"text":"Receipts From Current Taxes 50,799,422 49,393,149 Nonbudget Revenue 245,515 545,004 Other Credits to Income: Interfunds Liquidated 10,209 2,666","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":17,"line":18,"text":"Interfunds Liquidated 10,209 2,666 Unexpended Balance of Appropriation Reserves 319,799 339,198 Encumbrances Cal!celed 124,789 Cancel Prior Year Unknown Tax Receipts 21,150","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":17,"line":25,"text":" Expenditures: Budget Appropriations 15,655,602 16,237,435 Local District School Tax 28,134,205 27,888,675","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":17,"line":26,"text":"Expenditures: Budget Appropriations 15,655,602 16,237,435 Local District School Tax 28,134,205 27,888,675 County Taxes 11,805,911 11,707,014","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":17,"line":32,"text":" Total Expenditures 55,667,924 55,921,526 Excess/Deficit in Revenue 1,335,662 827,284","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":17,"line":34,"text":" Excess/Deficit in Revenue 1,335,662 827,284 Adjustments to Income Before Fund Balance: Expenditures Included Above Which are by Statute","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":17,"line":35,"text":"Excess/Deficit in Revenue 1,335,662 827,284 Adjustments to Income Before Fund Balance: Expenditures Included Above Which are by Statute Deferred Charges to Budget of Succeeding Year 468,900","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":17,"line":36,"text":"Adjustments to Income Before Fund Balance: Expenditures Included Above Which are by Statute Deferred Charges to Budget of Succeeding Year 468,900 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":17,"line":37,"text":"Expenditures Included Above Which are by Statute Deferred Charges to Budget of Succeeding Year 468,900 Statutory Excess to Fund Balance 1,335,662 1,296,184","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":17,"line":39,"text":" Statutory Excess to Fund Balance 1,335,662 1,296,184 Fund Balance January 1 1,376,476 1,480,292 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":17,"line":40,"text":"Statutory Excess to Fund Balance 1,335,662 1,296,184 Fund Balance January 1 1,376,476 1,480,292 Total 2,712,138 2,776,476","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":17,"line":44,"text":" Decreased by: Utilization as Anticipated Revenue 971,228 1,400,000 Fund Balance December 31 $1,740,910 1,376,476","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":17,"line":46,"text":" Fund Balance December 31 $1,740,910 1,376,476 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":17,"line":51,"text":" The accompanying Notes to the Financial Statement are an integral part ofthis 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":18,"line":5,"text":"CURRENT FUND STATEMENT OF REVENUES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2009 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":18,"line":8,"text":" APPROPRIATED BY EXCESS OR BUDGET NJ.S.AAOA:47-87 REALIZED (DEFICIT)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":18,"line":10,"text":"BY EXCESS OR BUDGET NJ.S.AAOA:47-87 REALIZED (DEFICIT) Fund Balance Utilized $971,228 971,228","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":18,"line":12,"text":" Fund Balance Utilized $971,228 971,228 Miscellaneous Revenue:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":18,"line":14,"text":" Miscellaneous Revenue: Licenses: Alcoholic Beverages 12,000 13,512 1,512","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":18,"line":27,"text":"Tax Relief Act 256,900 256,900 Clean Communities Grant 32,988 32,988 Cops In Shops 2,000 2,000 Municipal Court Alcohol Education","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":18,"line":31,"text":"& Rehabilitation Fund 1,207 1,207 Over The Limit Grant 6,000 6,000 Municipal Drug Alliance Grant 14,834 14,834 Drunk Driving Enforcement 7,473 7,473","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":18,"line":32,"text":"Over The Limit Grant 6,000 6,000 Municipal Drug Alliance Grant 14,834 14,834 Drunk Driving Enforcement 7,473 7,473 Transportation Trust Fund Authority","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":18,"line":37,"text":" Total Miscellaneous Revenues 2,865,588 7,207 2,883,677 10,882 Receipts From Delinquent Taxes 1,790,000 1,773,736 (16,264) ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":18,"line":40,"text":" Subtotal General Revenues 5,626,816 7,207 5,622,741 (5,382) Local Tax for Municipal Purposes 11,938,574 12,256,837 318,263 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":18,"line":43,"text":" Budget Totals 17,565,390 7,207 17,879,578 312,881 Nonbudget Revenues 245,515 245,515 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":18,"line":44,"text":"Budget Totals 17,565,390 7,207 17,879,578 312,881 Nonbudget Revenues 245,515 245,515 Total $17,565,390 7,207 18,125,093 558,396","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":18,"line":51,"text":" The accompanying Notes to the Financial Statements are an integral part of this 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":19,"line":5,"text":"CURRENT FUND STATEMENT OF REVENUES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2009 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":19,"line":9,"text":" ANALYSIS OF REALIZED REVENUES Allocation of Current Tax Collections:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":19,"line":12,"text":"Allocation of Current Tax Collections: Revenue From Collections $50,799,422 Less: Allocated for School, County Taxes & Open Space Taxes 40,459,576 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":19,"line":17,"text":" Add: Budget Appropriation - Reserve for Uncollected Taxes 1,916,991 Total Amount for SuppOli of Municipal Budget Appropriation $12,256,837","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":19,"line":19,"text":" Total Amount for SuppOli of Municipal Budget Appropriation $12,256,837 Delinquent Property Taxes Receivable 1,767,836","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":19,"line":36,"text":" ANALYSIS OF NONBUDGET REVENUES ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":19,"line":46,"text":" Nonbudget Revenue $245,515 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":19,"line":51,"text":" The accompanying Notes to the Financial Statements are an integral part of this 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":20,"line":5,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2009 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":20,"line":9,"text":" APPROPRlAnONS EXPENDED BUDGET AFTER PAID OR OPERATIONS - Within \"CAPS\" BUDGET MODIFICATION CHARGED RESERVED CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":20,"line":10,"text":"APPROPRlAnONS EXPENDED BUDGET AFTER PAID OR OPERATIONS - Within \"CAPS\" BUDGET MODIFICATION CHARGED RESERVED CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":20,"line":11,"text":"BUDGET AFTER PAID OR OPERATIONS - Within \"CAPS\" BUDGET MODIFICATION CHARGED RESERVED CANCELLED General Government Functions:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":20,"line":15,"text":"General Administration: Salaries and Wages $17,849 17,849 17,849 Other Expenses 111,047 99,005 64,958 34,047 Mayor & Council:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":20,"line":18,"text":"Mayor & Council: Salaries and Wages 10,200 10,200 10,200 Municipal Cleric Salaries and Wages 120,612 120,612 120,511 101","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":20,"line":20,"text":"Municipal Cleric Salaries and Wages 120,612 120,612 120,511 101 Other Expenses 10,440 10,440 6,806 3,634 Financial Administration","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":20,"line":22,"text":"Other Expenses 10,440 10,440 6,806 3,634 Financial Administration (Treasury): Salaries and Wages 78,465 74,465 60,388 14,077","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":20,"line":24,"text":"(Treasury): Salaries and Wages 78,465 74,465 60,388 14,077 Other Expenses 3,700 4,400 4,400 Audit Services:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":20,"line":28,"text":"Annual Audit 30,000 30,000 30,000 Revenue Administration (Tax Collector): Salaries and Wages 79,131 79,131 79,131","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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":20,"line":30,"text":"(Tax Collector): Salaries and Wages 79,131 79,131 79,131 Other Expenses 9,325 9,325 6,713 2,612 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":20,"line":33,"text":"Tax Assessor: Salaries and Wages 67,590 68,090 67,916 174 Other Expenses 10,750 6,250 1,819 4,431 Legal Services:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":20,"line":41,"text":"Planning Board: Salaries and Wages 8,500 8,500 8,500 Other Expenses 33,600 51,100 50,661 439 Zoning Board of Adiustment:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":20,"line":44,"text":"Zoning Board of Adiustment: Salaries and Wages 8,500 8,500 8,500 Other Expenses 5,525 7,025 5,349 1,676 Zoning Officer:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":20,"line":47,"text":"Zoning Officer: Salaries and Wages 64,809 64,809 64,809 Other Expenses 750 750 731 19 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":20,"line":49,"text":"Other Expenses 750 750 731 19 Insurance: Unemployment Insurance 55,000 55,000 55,000 Liability Insurance 170,290 169,418 169,418","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":20,"line":50,"text":"Insurance: Unemployment Insurance 55,000 55,000 55,000 Liability Insurance 170,290 169,418 169,418 Workers ' Compensation","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":20,"line":51,"text":"Unemployment Insurance 55,000 55,000 55,000 Liability Insurance 170,290 169,418 169,418 Workers ' Compensation Insurance 194,469 194,033 194,032 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":20,"line":52,"text":"Liability Insurance 170,290 169,418 169,418 Workers ' Compensation Insurance 194,469 194,033 194,032 1 Employee Group Insurance 1,816,068 1,813,568 1,702,719 110,849","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":20,"line":53,"text":"Workers ' Compensation Insurance 194,469 194,033 194,032 1 Employee Group Insurance 1,816,068 1,813,568 1,702,719 110,849 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":20,"line":54,"text":"Insurance 194,469 194,033 194,032 1 Employee Group Insurance 1,816,068 1,813,568 1,702,719 110,849 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":20,"line":57,"text":"Police: Salaries and Wages 4,222,067 4,222,067 4,216,137 5,930 Other Expenses 228,079 226,079 204,893 21,186 Dare 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":20,"line":62,"text":"Emergency Management Services: Salaries and Wages 3,350 3,350 3,350 Other Expenses 850 850 850 ","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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":21,"line":5,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2009 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":21,"line":9,"text":" APPROPRlATIONS EXPENDED BUDGET AFTER PAID OR OPERATIONS - Within \"CAPS\" BUDGET MODIFICATION CHARGED RESERVED CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":21,"line":10,"text":"APPROPRlATIONS EXPENDED BUDGET AFTER PAID OR OPERATIONS - Within \"CAPS\" BUDGET MODIFICATION CHARGED RESERVED CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":21,"line":11,"text":"BUDGET AFTER PAID OR OPERATIONS - Within \"CAPS\" BUDGET MODIFICATION CHARGED RESERVED CANCELLED Public Safety Functions (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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":21,"line":25,"text":"Road Repairs & Maintenance: Salaries and Wages 856,942 856,942 856,041 901 Other Expenses 58,926 55,926 47,338 8,588 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":21,"line":29,"text":"Recycling: Salaries and Wages 4,000 4,000 3,423 577 Other Expenses 369,000 367,000 364,293 2,707 Solid Waste Collection:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":21,"line":32,"text":"Solid Waste Collection: Contractual 696,000 696,000 696,000 Building & Grounds: Other Expenses 21,900 21,900 17,805 4,095","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":21,"line":40,"text":"Bom-d of Health: Salaries and Wages 95,311 95,311 95,240 71 Other Expenses 2,810 2,810 2,607 203 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":21,"line":43,"text":"Environmental Commission: Salaries and Wages 1,200 1,200 1,200 Other Expenses 1,180 1,180 1,180 Animal Control Program:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":21,"line":49,"text":"Recreation Services & Programs: Salm-ies and Wages 187,856 192,856 192,302 554 Other Expenses 18,105 18,105 11,702 6,403 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":21,"line":51,"text":"Other Expenses 18,105 18,105 11,702 6,403 Utility Expense & Bulk Purchases: Electricity 70,000 70,000 50,022 19,978 Street Lighting 152,000 152,000 151,973 27","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":22,"line":5,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2009 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":22,"line":9,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR OPERATIONS - Within \"CAPS\" BUDGET MODIFICATION CHARGED RESERVED CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":22,"line":10,"text":"APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR OPERATIONS - Within \"CAPS\" BUDGET MODIFICATION CHARGED RESERVED CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":22,"line":11,"text":"BUDGET AFTER PAID OR OPERATIONS - Within \"CAPS\" BUDGET MODIFICATION CHARGED RESERVED CANCELLED Landfill/Solid Waste Disposal 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":22,"line":16,"text":"Municipal Court: Salaries and Wages 105,000 103,000 101,809 1,191 Other Expenses 8,350 7,350 4,776 2,574 Public Defender:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":22,"line":22,"text":"Construction Code Official: Salaries and Wages 267,885 270,885 270,721 164 Other Expcnses 29,475 26,575 17,174 9,401 Other Common Operating Functions:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":22,"line":25,"text":"Other Common Operating Functions: Salary Adjustments 185,000 185,000 185,000 Blood Borne Pathogens - Hepatitis B: Other Expenses 1,800 1,800 1,800","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":22,"line":34,"text":"Detail: Salaries and Wages 6,384,267 6,386,767 6,363,027 23,740 Other Expenses 5,623,229 5,620,729 5,189,866 430,863 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":22,"line":37,"text":" Deferred Charges & Statutory Expenditures Municipal Within \"CAPS\": Statutory Expenditures:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":22,"line":39,"text":"Municipal Within \"CAPS\": Statutory Expenditures: Contributions to: Social Security System","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":22,"line":51,"text":"Total Deferred Charges & StatutOlY Expenditures Within \"CAPS\" 1,386,464 1,386,464 1,364,538 21,926 Total General Appropriations for","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":22,"line":53,"text":" Total General Appropriations for Municipal Purposes Within HeAPS If 13,393,960 13,393,960 12,917,431 476,529 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":22,"line":60,"text":"Public & Private Programs Offset by Revenues: Matching Fund 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":22,"line":61,"text":"by Revenues: Matching Fund 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":23,"line":5,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2009 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":23,"line":9,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR OPERATIONS - Excluded fi'om \"CAPS\" BUDGET MODIFICATION CHARGED RESERVED CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":23,"line":10,"text":"APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR OPERATIONS - Excluded fi'om \"CAPS\" BUDGET MODIFICATION CHARGED RESERVED CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":23,"line":11,"text":"BUDGET AFTER PAID OR OPERATIONS - Excluded fi'om \"CAPS\" BUDGET MODIFICATION CHARGED RESERVED CANCELLED Public & Private Programs Offset","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":23,"line":14,"text":"Public & Private Programs Offset by Revenues (continued): Drunk Driving Enforcement Fund 7,473 7,473 7,473","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":23,"line":17,"text":"Fund 7,473 7,473 7,473 Clean Communities Grant 32,988 32,988 32,988 Municipal Comt Alcohol Education & Rehabilitation Fund 1,207 1,207","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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":23,"line":21,"text":"Municipal Drug Alliance Grant 14,834 14,834 14,834 Cops In Shops 2,000 2,000 2,000 Over The Limit Grant 6,000 6,000","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":23,"line":23,"text":"Cops In Shops 2,000 2,000 2,000 Over The Limit Grant 6,000 6,000 Total Operations Excluded from \"CAPS\" 167,045 174,252 64,502 109,750","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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":23,"line":39,"text":" Municipal Debt Service - Excluded From neAPS\": Payment of Bond Principal 1,140,000 1,140,000 1,140,000","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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":23,"line":41,"text":"From neAPS\": Payment of Bond Principal 1,140,000 1,140,000 1,140,000 Interest on Bonds 343,447 343,447 343,446 Interest on Notes 166,944 166,944 166,943","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":23,"line":45,"text":"Green Acres Loan Program: Payment of Principal 22,338 22,338 22,337 Payment ofInterest 5,885 5,885 5,884 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":23,"line":46,"text":"Payment of Principal 22,338 22,338 22,337 Payment ofInterest 5,885 5,885 5,884 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":24,"line":5,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31,2009 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":24,"line":9,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR OPERATIONS BUDGET MODIFICATION CHARGED RESERVED CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":24,"line":10,"text":"APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR OPERATIONS BUDGET MODIFICATION CHARGED RESERVED CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":24,"line":11,"text":"BUDGET AFTER PAID OR OPERATIONS BUDGET MODIFICATION CHARGED RESERVED CANCELLED Total Municipal Debt 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":24,"line":13,"text":" Total Municipal Debt Service Excluded From \"CAPS\" 1,678,614 1,678,614 1,678,610 4 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":24,"line":24,"text":" Subtotal General Appropriations 15,648,399 15,655,606 15,069,323 586,279 4 Reserve For Uncollected Taxes 1,916,991 1,916,991 1,916,991 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":24,"line":27,"text":" Total General Appropriations $17,565,390 17,572,597 16,986,314 586,279 4 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":24,"line":32,"text":"Interfunds: Federal & State Grant Fund $314,502 Reserve for Uncollected Taxes 1,916,991 Encumbrances Payable 311,693","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":24,"line":42,"text":" Adopted Budget $17,565,390 Appropriated by N.J.SAOA:4-87 7,207 ","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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":24,"line":43,"text":"Adopted Budget $17,565,390 Appropriated by N.J.SAOA:4-87 7,207 Total $17,572,597","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":24,"line":50,"text":" The accompanying Notes to the Financial Statements are an integral part of this 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":25,"line":5,"text":"STATEMENTS OF ASSETS, LIABILITIES, RESERVES AND FUND BALANCE - REGULATORY BASIS DECEMBER 31, 2009 AND 2008 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":25,"line":31,"text":"Due to State of New Jersey B-2 52 20 Reserve for Expenditures B-3 3,201 2,148 Total Dog License Fund 3,255 2,169","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":25,"line":44,"text":"Municipal Open Space B-7 137,327 111,016 Deferred Compensation Plan B-13 1,258,927 1,154,422 Municipal Drug Alliance Donations B-I0 3,834 5,226 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":25,"line":54,"text":" The accompanying Notes to the Financial Statements are an integral part of this 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":26,"line":5,"text":"STATEMENTS OF ASSETS, LIABILITIES, RESERVES AND FUND BALANCE - REGULATORY BASIS DECEMBER 31, 2009 AND 2008 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":26,"line":12,"text":"Cash C-2 1,115,393 Grants Receivable 965,900 1,015,900 Deferred Charges to Future Taxation: Unfunded C-5 14,260,901 13,651,569","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":26,"line":23,"text":" LIABILITIES, RESERVES & FUND BALANCE Cash Deficit C-2 $1,912,392","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":26,"line":28,"text":"BANS Payable C-lO 5,512,485 5,657,485 Due to State & Federal Grant Fund A 123,606 123,606 Capital Improvement Fund C-6 147,151 116,853 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":26,"line":37,"text":"Reserve for Police Depmiment 25,000 25,000 Reserve for Payment of Debt 200,455 193,338 Reserve for Grant Receivables 965,900 1,015,900 Fund Balance C-1 375,587 332,735","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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":26,"line":38,"text":"Reserve for Payment of Debt 200,455 193,338 Reserve for Grant Receivables 965,900 1,015,900 Fund Balance C-1 375,587 332,735 ","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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":26,"line":39,"text":"Reserve for Grant Receivables 965,900 1,015,900 Fund Balance C-1 375,587 332,735 Total $23,444,218 25,467,132","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":26,"line":51,"text":" The accompanying Notes to the Financial Statement are an integral pmi of this 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":27,"line":6,"text":"STATEMENTS OF ASSETS, LIABILITIES, RESERVES AND FUND BALANCE - REGULATORY BASIS DECEMBER 31,2009 AND 2008 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":27,"line":27,"text":"Operating Deficit 17,910 Overexpenditure of Prior Year Appropriations 77,799 Total Defen-ed Charges 17,910 77,799","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":27,"line":52,"text":" The accompanying Notes to the Financial Statement are an integral part of this 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":28,"line":6,"text":"STATEMENTS OF ASSETS, LIABILITIES, RESERVES AND FUND BALANCE - REGULATORY BASIS DECEMBER 31, 2009 AND 2008 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":28,"line":11,"text":" LIABILITIES RESERVES & FUND BALANCE REFERENCE 2009 2008 Operating 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":28,"line":15,"text":"Liabilities: Appropriation Reserves D-4,D-9 $400,617 334,653 Reserve for Encumbrances D-4,D-5 134,930 134,668 Accounts Payable 21,445","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":28,"line":24,"text":"Reserve for Receivables D 658,021 725,251 Fund Balance D-l 77,893 673,693 Total Operating Fuud 1,367,898 1,979,254","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":28,"line":40,"text":"Premiums on BANis 10,271 Reserve for Payment of BAN Principal 99,797 99,795 Down Payment on Improvements 600 600 Due to Water-Sewer Operating D-I0 192,308","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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":28,"line":41,"text":"Reserve for Payment of BAN Principal 99,797 99,795 Down Payment on Improvements 600 600 Due to Water-Sewer Operating D-I0 192,308 Fund Balance D-2 172,346 336,597","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":28,"line":43,"text":"Due to Water-Sewer Operating D-I0 192,308 Fund Balance D-2 172,346 336,597 Total Capital Fund 36,894,632 37,185,881","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":28,"line":47,"text":" Total Liabilities, Reserves & Fund Balance $38,262,530 39,165,135 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":28,"line":52,"text":" The accompanying Notes to the Financial Statement arc an integral part of this 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":29,"line":5,"text":"COMPARATIVE STATEMENT OF OPERATIONS AND CHANGE IN OPERATING FUND BALANCE - REGULATORY BASIS FOR THE YEARS ENDED DECEMBER 31, 2009 AND 2008 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":29,"line":10,"text":"2009 2008 Revenue & Other Income Realized: Fund Balance Appropriated $595,800 600,000 Capital Smplus 200,000","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":29,"line":11,"text":"Revenue & Other Income Realized: Fund Balance Appropriated $595,800 600,000 Capital Smplus 200,000 Consumer Accounts Receivable 4,742,152 4,947,697","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":29,"line":16,"text":"Miscellaneous 92,975 148,351 Unexpended Balance of Appropriation Reserves 194,057 384,013 Unexpended Balance of Encumbrances Payable 11,131 ","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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":29,"line":17,"text":"Unexpended Balance of Appropriation Reserves 194,057 384,013 Unexpended Balance of Encumbrances Payable 11,131 Total Income 5,854,796 6,121,741","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":29,"line":21,"text":" Expenditures: Operating 5,050,263 4,869,127 DefelTed Charges & Statutory Expenditures 285,007 170,640","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":29,"line":23,"text":"Operating 5,050,263 4,869,127 DefelTed Charges & Statutory Expenditures 285,007 170,640 Debt Service 537,436 538,262 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":29,"line":24,"text":"DefelTed Charges & Statutory Expenditures 285,007 170,640 Debt Service 537,436 538,262 Total Expenditures 5,872,706 5,578,029","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":29,"line":26,"text":" Total Expenditures 5,872,706 5,578,029 Excess/Deficit in Revenue (17,910) 543,712","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":29,"line":28,"text":" Excess/Deficit in Revenue (17,910) 543,712 Adjustments to Income before Fund 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":29,"line":30,"text":" Adjustments to Income before Fund Balance: Operating Deficit to Budget in Succeeding Budget 17,910 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":29,"line":31,"text":"Adjustments to Income before Fund Balance: Operating Deficit to Budget in Succeeding Budget 17,910 Subtotal 543,712","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":29,"line":35,"text":" Fund Balance January 1 673,693 729,981 Less: Balance Appropriated 595,800 600,000 ","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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":29,"line":36,"text":"Fund Balance January 1 673,693 729,981 Less: Balance Appropriated 595,800 600,000 Fund Balance December 31 $77,893 673,693","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":29,"line":38,"text":" Fund Balance December 31 $77,893 673,693 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":29,"line":42,"text":"EXHIBITD-2 STATEMENT OF CAPITAL SURPLUS - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2009 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":29,"line":54,"text":"Decreased by: Utilized in Utility Operating Budget 200,000 Balance December 31, 2009 $172,346","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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":29,"line":59,"text":" The accompanying Notes to the Financial Statement are an integral part of this 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":30,"line":4,"text":"WATER-SEWER UTILITY OPERATING FUND STATEMENT OF REVENUES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2009 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":30,"line":11,"text":"Rents $4,933,872 4,742,152 (191,720) Capital Surplus 200,000 200,000 Interest & Costs on Water - Sewer Rents 24,200 29,812 5,612 Miscellaneous 150,000 92,975 (57,025)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":30,"line":34,"text":" The accompanying Notes to the Financial Statement are an integral part of this 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":31,"line":4,"text":"WATER-SEWER UTILITY OPERATING FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2009 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":31,"line":8,"text":" BUDGET EXPENDED ORIGINAL AFTER PAID OR BUDGET MODIFICATION CHARGED RESERVED CANCELED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."}]