[{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":10,"text":"ORIGINAL AFTER PAID OR BUDGET MODIFICATION CHARGED RESERVED CANCELED Operating: Salaries and Wages $1,024,574 1,024,683 1,012,915 1l,768","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":12,"text":"Operating: Salaries and Wages $1,024,574 1,024,683 1,012,915 1l,768 Other Expenses 2,035,829 1,377,646 1,308,208 69,438 Ocean County Utilities Authority 1,989,860 2,647,934 2,330,358 317,576","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":31,"line":15,"text":"Ocean County Utilities Authority 1,989,860 2,647,934 2,330,358 317,576 Debt Service: Payment of Bond Principal 353,000 353,000 353,000 Interest on Bonds 103,388 103,388 100,969 2,419","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":16,"text":"Debt Service: Payment of Bond Principal 353,000 353,000 353,000 Interest on Bonds 103,388 103,388 100,969 2,419 Interest on BANS 105,357 105,357 83,467 21,890","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":19,"text":"Interest on BANS 105,357 105,357 83,467 21,890 StatutOIY Expenditures: Deferred Charge: Overexpenditure 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":31,"line":21,"text":"Deferred Charge: Overexpenditure of Appropriation 84,656 84,656 77,799 6,857 Contribution 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":31,"line":22,"text":"Overexpenditure of Appropriation 84,656 84,656 77,799 6,857 Contribution to: Public Employees' Retirement","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":31,"line":28,"text":"(O.A,S,I.) 75,000 75,000 73,165 1,835 Unemployment Compensation Insurance 21,000 21,000 21,000 ","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":31,"line":29,"text":"Unemployment Compensation Insurance 21,000 21,000 21,000 Total Expenditures $5,903,872 5,903,872 5,472,089 400,617 31,166","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":31,"text":" Total Expenditures $5,903,872 5,903,872 5,472,089 400,617 31,166 Disbursements $5,283,669","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":43,"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":32,"line":21,"text":" 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":32,"line":29,"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":33,"line":3,"text":"BOROUGH OF POINT PLEASANT PAYROLL FUND STATEMENTS OF ASSETS, LIABILITIES, RESERVES AND FUND BALANCE - 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":33,"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":33,"line":23,"text":" Payroll Taxes Payable F-2 $131,366 90,395 Total $131,366 90,395","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":33,"line":30,"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":35,"line":7,"text":" NOTES TO FINANCIAL STATEMENTS 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":37,"line":3,"text":" NOTES TO FINANCIAL STATEMENTS 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":37,"line":13,"text":" The financial statements of the Borough of Point Pleasant, County of Ocean, New Jersey (\"the Borough\"), include every board, body, office or commission supported and maintained wholly or in part by funds appropriated by tbe Borough as required by N.JS.A.40A:5-5. The financial statements of the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":37,"line":15,"text":"Borough\"), include every board, body, office or commission supported and maintained wholly or in part by funds appropriated by tbe Borough as required by N.JS.A.40A:5-5. The financial statements of the Borough do not include the operations of the Board of Education, first aid organization or volunteer fire companies that are subject to separate audits.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":37,"line":25,"text":"of Community Affairs, State of New Jersey, (the \"Division\"). Such principles and practices at'e designed primat'By for detennining compliance with legal provisions and budgetary restrictions atld as a means of reporting on the stewardship of public officials with respect to public funds. Under this method of accounting, the Borough accounts for its financial transactions through the following separate funds:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":37,"line":27,"text":"reporting on the stewardship of public officials with respect to public funds. Under this method of accounting, the Borough accounts for its financial transactions through the following separate funds: Current Fnnd - resources and expenditures for govemment operations of a general nature,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":37,"line":29,"text":" Current Fnnd - resources and expenditures for govemment operations of a general nature, including Federal and State Grant fWlds. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":37,"line":30,"text":"Current Fnnd - resources and expenditures for govemment operations of a general nature, including Federal and State Grant fWlds. Assessment Trust Fund - used to account for the finatlcing of local improvements deemed 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":37,"line":33,"text":"Assessment Trust Fund - used to account for the finatlcing of local improvements deemed to benefit the propeliies against which assessments are levied. Dog Trust Fund - dog license revenues and 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":37,"line":35,"text":" Dog Trust Fund - dog license revenues and expenditures. Trust Other Funds - sundry deposits held for satisfactOlY completion of specific work; receipts","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":37,"line":43,"text":" Water-Sewer Utility Operating Fund - revenue and expenditures necessat\u00b7y to operate a municipally owned water supply system from user fees. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":37,"line":46,"text":" Water-Sewer Utility Capital Fund - resources, including Federal and State Grants in aid of constTuction, and expenditures for the acquisition of water-sewer capital facilities, other than tbose acquired tbrough the Water-Sewer Utility Operating Fund, including the status of bonds","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":37,"line":47,"text":"Water-Sewer Utility Capital Fund - resources, including Federal and State Grants in aid of constTuction, and expenditures for the acquisition of water-sewer capital facilities, other than tbose acquired tbrough the Water-Sewer Utility Operating Fund, including the status of bonds and notes autborized for said purposes.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":38,"line":3,"text":" NOTES TO FINANCIAL STATEMENTS (continned): 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":38,"line":15,"text":" Revenues - are recorded as received in cash except for ceJ1ain amounts, which may be due from the State of New Jersey or the federal government as grants. The amounts recorded as property taxes receivable and consumer accounts receivable have not been included in revenue. Amounts","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":38,"line":16,"text":"Revenues - are recorded as received in cash except for ceJ1ain amounts, which may be due from the State of New Jersey or the federal government as grants. The amounts recorded as property taxes receivable and consumer accounts receivable have not been included in revenue. Amounts that are due to the municipality which are susceptible of accrual are recorded as receivables 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":38,"line":17,"text":"the State of New Jersey or the federal government as grants. The amounts recorded as property taxes receivable and consumer accounts receivable have not been included in revenue. Amounts that are due to the municipality which are susceptible of accrual are recorded as receivables with offsetting reserves.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":38,"line":21,"text":" Expenditures - are recorded on the \"budgetary\" basis of accounting. Generally expenditures are recorded when an amount is encumbered for goods or services through the issuance of a purchase order in conjunction with the Encumbrance Accounting System. Outstanding encumbrances 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":38,"line":22,"text":"Expenditures - are recorded on the \"budgetary\" basis of accounting. Generally expenditures are recorded when an amount is encumbered for goods or services through the issuance of a purchase order in conjunction with the Encumbrance Accounting System. Outstanding encumbrances at December 31 are reported as a liability in the fmancial statements and constitute p311 of the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":38,"line":25,"text":"December 31 are reported as a liability in the fmancial statements and constitute p311 of the Borough's statutory Appropriation Reserve bal311ce. Appropriation reserves covering unexpended appropriation bal311ce are automatically created at December 31\" of each year 311d recorded as liabilities, except for amounts which may be cancelled by the governing body.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":38,"line":26,"text":"Borough's statutory Appropriation Reserve bal311ce. Appropriation reserves covering unexpended appropriation bal311ce are automatically created at December 31\" of each year 311d recorded as liabilities, except for amounts which may be cancelled by the governing body. Appropriation reserves are available, until lapsed at the close of the succeeding year, to meet","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":38,"line":28,"text":"recorded as liabilities, except for amounts which may be cancelled by the governing body. Appropriation reserves are available, until lapsed at the close of the succeeding year, to meet specific claims, commitments or contracts inculTed during the preceding fiscal year. Lapsed appropriation reserves are recorded as income. Appropriations for principal payments 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":38,"line":29,"text":"Appropriation reserves are available, until lapsed at the close of the succeeding year, to meet specific claims, commitments or contracts inculTed during the preceding fiscal year. Lapsed appropriation reserves are recorded as income. Appropriations for principal payments on outstanding general capital and utility bonds and notes are provided on the cash basis; interest 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":38,"line":30,"text":"specific claims, commitments or contracts inculTed during the preceding fiscal year. Lapsed appropriation reserves are recorded as income. Appropriations for principal payments on outstanding general capital and utility bonds and notes are provided on the cash basis; interest on general capital indebtedness is on the cash 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":38,"line":32,"text":"outstanding general capital and utility bonds and notes are provided on the cash basis; interest on general capital indebtedness is on the cash basis. Foreclosed Property - is recorded in the Current Fund at the assessed valuation when such","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":38,"line":42,"text":"Inventories of Snpplies - the costs of inventories of supplies for all funds are recorded as expenditures at the time individual items are purchased. The costs of inventories are not included on the various balance sheets. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":39,"line":3,"text":" NOTES TO FINANCIAL STATEMENTS (continued): 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":39,"line":18,"text":" No depreciation has been provided for the financial statements. Expenditnres for construction in progress are recorded in the Capital Funds until such time as 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":39,"line":20,"text":" Expenditnres for construction in progress are recorded in the Capital Funds until such time as the construction is completed and put into operation. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":39,"line":23,"text":" Fixed assets acquired through grants-in-aid or contributed capital has not been accounted for separately. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":39,"line":29,"text":" Property and equipment purchased by the Water-Sewer Utility Fund are recorded in the capital account at cost and are adjusted for disposition and abandonment. The amounts shown do not purport to represent reproduction costs or current value. Contributions in aid of construction are","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":39,"line":37,"text":"Propeliy and equipment of the Water-Sewer Utility Fnnd are not depreciated. Principal payments for Water-Sewer Utility debt are recorded as expenditures in the Water-Sewer Utility Statement of Operations. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":39,"line":41,"text":"Comparative Data - Comparative total data for the prior year have been presented in the accompanying financial statements in order to provide an understanding of changes in the Borough's financial position and operations. However, comparative data have not been presented in each of the statements because their inclusion would make the statements undnly","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":39,"line":42,"text":"accompanying financial statements in order to provide an understanding of changes in the Borough's financial position and operations. However, comparative data have not been presented in each of the statements because their inclusion would make the statements undnly complex and difficult to read.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":39,"line":46,"text":" Budgets - the Borough is required by state law to adopt an annual budget for the CUlTent Fund. Each budget is presented in accordance with accounting principles prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":39,"line":47,"text":"Budgets - the Borough is required by state law to adopt an annual budget for the CUlTent Fund. Each budget is presented in accordance with accounting principles prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":40,"line":3,"text":" NOTES TO FINANCIAL STATEMENTS (continued): 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":40,"line":10,"text":" The following steps are taken in establishing the budgetary data reflected in the financial statements: ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":40,"line":13,"text":" 1. Prior to February 10 th of the budget year the Borough introduces a bndget, which includes proposed expenditnres and financing methods. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":40,"line":14,"text":"1. Prior to February 10 th of the budget year the Borough introduces a bndget, which includes proposed expenditnres and financing methods. 2. A public hearing is held 28 days after introduction, after a pnblic hearing the bndget","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":40,"line":19,"text":" Once a budget is approved it may be amended after November 1, by a resolution adopted by the governing body. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":40,"line":34,"text":"Investments: Deferred Compensation Investments 1,258,927 Total Deposits $IJ,261321","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":40,"line":38,"text":" Reconciliation of Statements of Assets, Liabilities, Reserves & Fund Balance: Current: Treasurer $10,389,866","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":40,"line":44,"text":"General Capital (1,912,392) Payroll Fund 122,712 Water/Sewer Operating 499,359 Water/Sewer Capital 2,043,212","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":40,"line":50,"text":" Custodial Credit Risk - Deposits in financial institntions, repOlied as components of cash, cash equivalents and investments had a ban1( balance of $13,961,203 at December 31, 2009. Of the bank ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":41,"line":3,"text":" NOTES TO FINANCIAL STATEMENTS 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":41,"line":13,"text":"required by New Jersey's Governmental Unit Deposit Protection Act (GUDPA), and $1,258,927 was held by a trustee in employee deferred compensation plans and was uninsured. The Governmental Unit Deposit Protection Act is more fully described in Note 3 of these 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":41,"line":14,"text":"held by a trustee in employee deferred compensation plans and was uninsured. The Governmental Unit Deposit Protection Act is more fully described in Note 3 of these financial statements. Investment Interest Rate Risk - The Township has no formal investment policy that limits investment","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":41,"line":16,"text":" Investment Interest Rate Risk - The Township has no formal investment policy that limits investment maturities as a means of managing its exposure to fair value losses arising from increasing interest rates. Maturities of investment held at December 31, 2009, are provided in the above schedule.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":41,"line":31,"text":"act of Congress, which security has a maturity date not greater than 397 days from the date of purchase, provided that such obligations bear a fixed rate of interest not dependent on any index or other external factor; ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":41,"line":38,"text":"\u2022 Bonds or other obligations, having a maturity date of not more than 397 days from the date of purchase, approved by the Division of Investment in the Department of Treasury for investment by the Township; ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":41,"line":46,"text":" \u2022 Agreements for the repurchase of fully collateralized securities with certain limitations. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":42,"line":3,"text":" NOTES TO FINANCIAL STATEMENTS 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":42,"line":36,"text":"asceliain the amount of public funds on deposit in the defaulting depository and the amounts covered by federal deposit insurance and certifY the amounts to each affected governmental unit. Within 10 days after receipt of this certification, each unit shall furnish to the Commissioner verified statements of its public deposits. The Cmmnissioner shall asceliain the amount derived or to be derived from 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":43,"line":3,"text":" NOTES TO FINANCIAL STATEMENTS 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":43,"line":19,"text":" Note 4. Debt The Local Bond Law governs the issuance of bonds and notes to finance general municipal capital","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":43,"line":22,"text":"The Local Bond Law governs the issuance of bonds and notes to finance general municipal capital expenditures. Bonds are retired in serial installments witbin the statntOlY period of usefulness. Bonds issued by the Borough are general obligation bonds, backed by the full faith and credit of the Borough. Bond anticipation notes are issued to temporarily finance capital projects, prior to the issuance of serial","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":43,"line":28,"text":"date of the original note. The State of New Jersey also prescribes that on or before the third anniversruy date of the original note a payment of at least eqnal to the first legally payable installment of the bonds in anticipation of which such notes were issued be paid. A second legal installment must be paid if the notes are to be renewed beyond the fourth anniversruy date of the original issuance and so on. Tax","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":43,"line":35,"text":" A. Long-Term Debt The Borough's long-term debt is summarized as follows:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":43,"line":37,"text":" The Borough's long-term debt is summarized as follows: General Capital Fund Bonded Debt:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":43,"line":39,"text":"General Capital Fund Bonded Debt: 4.35% - 4.50% General Improvement Serial Bonds Issued September 1, 1998 Dne Through September 1,2014 $2,330,000","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":44,"line":3,"text":" NOTES TO FINANCIAL STATEMENTS 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":44,"line":8,"text":" Note 4. Debt (continued): Water-Sewer Utility Capital Fund","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":44,"line":20,"text":" The bonds matured serially in installments to the year 2015. Aggregate debt service requirements during the next five fiscal years and thereafter are as follows: ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":44,"line":25,"text":"GENERAL CAPITAL FUND Bonded Debt Green Trust Loan Year Principal Interest Principal Interest ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":45,"line":3,"text":" NOTES TO FINANCIAL STATEMENTS 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":45,"line":7,"text":" Note 4. Debt (continned): C. Bonds and Notes Anthorized But Not Issued","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":45,"line":17,"text":" New Jersey statues limit the debt of a municipality to 3.5% of the average of the last three preceding years equalized valuations of the taxable real estate and improvements. The Borough's statutory net debt at December 31,2009 was .78%. The Borough's remaining borrowing power is $101,201,211.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":45,"line":18,"text":"New Jersey statues limit the debt of a municipality to 3.5% of the average of the last three preceding years equalized valuations of the taxable real estate and improvements. The Borough's statutory net debt at December 31,2009 was .78%. The Borough's remaining borrowing power is $101,201,211. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":45,"line":21,"text":" The summary of municipal debt for the last three years and the calculation of statutory net deht al'e presented in the Supplementary Data section ofthis repOli. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":45,"line":26,"text":" Note 5. Accrued Sick and Vacation Benefits As discussed in Note 1 and in accordance with accounting principles prescribed by the 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":45,"line":31,"text":"vacation and sick pay. The Borough permits certain employees within limits to accumulate unused vacation and sick pay, which may be taken as time off or paid at a later date at an agreed upon rate. The estimated current cost of such unpaid compensation, as calculated hy the Borough, would approximate $1,562,143 at December 31,2009 in accordance with New Jersey accounting principles, this amount is","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":45,"line":32,"text":"vacation and sick pay, which may be taken as time off or paid at a later date at an agreed upon rate. The estimated current cost of such unpaid compensation, as calculated hy the Borough, would approximate $1,562,143 at December 31,2009 in accordance with New Jersey accounting principles, this amount is not reported as an expenditure or liability in the accompanying 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":45,"line":34,"text":"$1,562,143 at December 31,2009 in accordance with New Jersey accounting principles, this amount is not reported as an expenditure or liability in the accompanying 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":45,"line":38,"text":" Note 6. Fund Balances Appropriated The municipal budget for 2010 has been introduced and, therefore, the fund balances at December 31,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":45,"line":40,"text":" The municipal budget for 2010 has been introduced and, therefore, the fund balances at December 31, 2009, which are appropriated and included as allticipated revenues in the year ending December 31, 2010 are as follows:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":45,"line":41,"text":"The municipal budget for 2010 has been introduced and, therefore, the fund balances at December 31, 2009, which are appropriated and included as allticipated revenues in the year ending December 31, 2010 are as follows: ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":45,"line":51,"text":" Taxes and sewer charges collected in advance set fOlih as cash liabilities in the financial statements, are as follows: ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":46,"line":3,"text":" NOTES TO FINANCIAL STATEMENTS 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":46,"line":22,"text":"Assessor as of October I in each year and filed with the Couuty Board of Taxation (the \"Board\") by January 10 of the following year. Upon the filing of celiified adopted budgets by the Borough, Regional School District and County, the tax rate is struck by the Board based on the celiified amounts in each of the taxing districts for collection to fund the budgets. Pursuant to statute, this process is to be completed","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":46,"line":23,"text":"January 10 of the following year. Upon the filing of celiified adopted budgets by the Borough, Regional School District and County, the tax rate is struck by the Board based on the celiified amounts in each of the taxing districts for collection to fund the budgets. Pursuant to statute, this process is to be completed on or before May 3, with a completed duplicate of the tax rolls to be delivered to the Borough Tax","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":46,"line":24,"text":"School District and County, the tax rate is struck by the Board based on the celiified amounts in each of the taxing districts for collection to fund the budgets. Pursuant to statute, this process is to be completed on or before May 3, with a completed duplicate of the tax rolls to be delivered to the Borough Tax Collector (the \"Collector\") on or before May 13th.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":46,"line":32,"text":"owner receives a preliminary bill for the succeeding year based on one half of the prior year's tax. The preliminary payments are due and payable on February 1st and May 1st. The NJ Statutes allow a grace period of 10 days for each payment period and the Borough granted this option to taxpayers. Taxes become delinquent if not paid on the installment dates and become subject to interest penalties of 8% or","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":46,"line":33,"text":"preliminary payments are due and payable on February 1st and May 1st. The NJ Statutes allow a grace period of 10 days for each payment period and the Borough granted this option to taxpayers. Taxes become delinquent if not paid on the installment dates and become subject to interest penalties of 8% or 18% of the amolInt delinquent. If taxes are delinquent on or after April 1st of the slIcceeding yeaI', 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":46,"line":46,"text":"Upon the authorization of capital projects, the Borough establishes deferred charges for the cost of the capital projects to be raised by future taxation. Funded deferred charges relate to permanent debt issued, whereas unfunded deferred charges relate to temporary or nonfunding of the authorized cost of capital projects. According to the New Jersey Statutes Annotated 40A:2-4, the Borough may levy taxes on all","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":46,"line":48,"text":"whereas unfunded deferred charges relate to temporary or nonfunding of the authorized cost of capital projects. According to the New Jersey Statutes Annotated 40A:2-4, the Borough may levy taxes on all taxable propeJty within the local unit to repay the debt. Annually, the Borough raises the debt requirements for the particular year in the current budget. As funds are raised, the defelTed charges are","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":46,"line":49,"text":"projects. According to the New Jersey Statutes Annotated 40A:2-4, the Borough may levy taxes on all taxable propeJty within the local unit to repay the debt. Annually, the Borough raises the debt requirements for the particular year in the current budget. As funds are raised, the defelTed charges are reduced.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":46,"line":50,"text":"taxable propeJty within the local unit to repay the debt. Annually, the Borough raises the debt requirements for the particular year in the current budget. As funds are raised, the defelTed charges are reduced. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":47,"line":3,"text":" NOTES TO FINANCIAL STATEMENTS 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":47,"line":8,"text":" Note 10. Pension A. Plan Description","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":47,"line":12,"text":" The Borough of Point Pleasant contributes to a cost-sharing multiple-employer defined benefit pension plan, Public Employees' Retirement System (P.E.R.S.) and Police and Fireman's Retirement System (P.F.R.S.), administered by the State of New Jersey, Division of Pensions and Benefits. It provides","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":47,"line":14,"text":"plan, Public Employees' Retirement System (P.E.R.S.) and Police and Fireman's Retirement System (P.F.R.S.), administered by the State of New Jersey, Division of Pensions and Benefits. It provides retirement, disability, medical and death benefits to plan members and beneficiaries. The State of New Jersey P.E.R.S. and P.F.R.S. programs were established as of January 1, 1955 and July 1, 1944,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":47,"line":15,"text":"(P.F.R.S.), administered by the State of New Jersey, Division of Pensions and Benefits. It provides retirement, disability, medical and death benefits to plan members and beneficiaries. The State of New Jersey P.E.R.S. and P.F.R.S. programs were established as of January 1, 1955 and July 1, 1944, respectively. The programs were established under the provisions of NJS.A.43: 15A and NJS.A.43: 16A","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":47,"line":18,"text":"respectively. The programs were established under the provisions of NJS.A.43: 15A and NJS.A.43: 16A which assigns authority to establish and amend benefit provisions to the plan's board of trustees. P.E.R.S. and P.F.R.S. issues a publicly available financial report that includes financial statements and required supplementmy information. That repOli may be obtained by writing to: State of New Jersey,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":47,"line":19,"text":"which assigns authority to establish and amend benefit provisions to the plan's board of trustees. P.E.R.S. and P.F.R.S. issues a publicly available financial report that includes financial statements and required supplementmy information. That repOli may be obtained by writing to: State of New Jersey, Department of the Treasury, Division of Pensions mld Benefits, P.O. Box 295, Trenton, NJ 08625, or","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":47,"line":21,"text":"required supplementmy information. That repOli may be obtained by writing to: State of New Jersey, Department of the Treasury, Division of Pensions mld Benefits, P.O. Box 295, Trenton, NJ 08625, or calling (609) 984-1684. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":47,"line":26,"text":" The System's designated purpose is to provide retirement, death, disability and medical benefits to certain qualified members. Membership in the System is mmldatOlY for substantially all full-time employees of the State of New Jersey or mly county, municipality, school district or public agency,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":47,"line":36,"text":" Plan members m'e required to contl'ibute 5.5% of their annual covered salary for P.E.R.S, 8.5% of their annual covered salary for P.F.R.S. and the Borough is required to contribute at an actuarially determined rate. The cunent rate represents approximately .0% for P.E.R.S. and 4.89% for P.F.R.S. of annual","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":47,"line":37,"text":"Plan members m'e required to contl'ibute 5.5% of their annual covered salary for P.E.R.S, 8.5% of their annual covered salary for P.F.R.S. and the Borough is required to contribute at an actuarially determined rate. The cunent rate represents approximately .0% for P.E.R.S. and 4.89% for P.F.R.S. of annual covered payroll. The contribution requirements of plan members and the Borough of Point Pleasant are","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":47,"line":38,"text":"annual covered salary for P.F.R.S. and the Borough is required to contribute at an actuarially determined rate. The cunent rate represents approximately .0% for P.E.R.S. and 4.89% for P.F.R.S. of annual covered payroll. The contribution requirements of plan members and the Borough of Point Pleasant are established and may be amended by the plan's board of trustees. The Borough's contributions 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":47,"line":39,"text":"rate. The cunent rate represents approximately .0% for P.E.R.S. and 4.89% for P.F.R.S. of annual covered payroll. The contribution requirements of plan members and the Borough of Point Pleasant are established and may be amended by the plan's board of trustees. The Borough's contributions to P.E.R.S. for the years ending December 31, 2009, 2008 and 2007 were $183,001, $134,905 and $82,804,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":47,"line":52,"text":"assets; error and omission, injuries to employees; and natural disaster. The Borough is a member of the Ocean County Municipal Joint Insurance Fund. The joint insurance pool is both an insured and self- ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":48,"line":3,"text":" NOTES TO FINANCIAL STATEMENTS 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":48,"line":12,"text":"administered group of municipalities established for the purpose of insuring against property damage, general liability, motor vehicles and equipment liability and worlanen's compensation. The Joint h,surance Fund will be self-sustaining through member premiums. The Joint illsurance Fund participates in the Municipal Excess Liability Program, which has a contract for excess liability insurance for","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":48,"line":14,"text":"h,surance Fund will be self-sustaining through member premiums. The Joint illsurance Fund participates in the Municipal Excess Liability Program, which has a contract for excess liability insurance for property. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":48,"line":20,"text":" Note 12. Deferred Compensation The Borough's Deferred Compensation Program is offered to all Borough employees. The program was","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":48,"line":22,"text":" The Borough's Deferred Compensation Program is offered to all Borough employees. The program was created in accordance with Section 457 of the illtemal Revenue Code. The Borough through a program administrator, the Nationwide Life illsurance Company, offers the program.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":48,"line":23,"text":"The Borough's Deferred Compensation Program is offered to all Borough employees. The program was created in accordance with Section 457 of the illtemal Revenue Code. The Borough through a program administrator, the Nationwide Life illsurance Company, offers the program. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":48,"line":26,"text":" All compensation deferred under the program and all income attributable to these amounts are (until paid or made available to the employee or other beneficiary) solely the property and right of the Borough. The program balances are recorded in the Trust Fund of the Borough.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":48,"line":37,"text":"required that any municipality that levies school taxes on a school year basis shall defer from the 1991 municipal purposes tax levy at least 25% of the amount allowable to be deferred (which is 50% (fifty percent) of the levy). The remainder of the allowable amount shall be deferred from the levy in each of the next three yeaTs (1992-1994). The amounts so deferred shall be regarded as fund balance and shall 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":48,"line":38,"text":"municipal purposes tax levy at least 25% of the amount allowable to be deferred (which is 50% (fifty percent) of the levy). The remainder of the allowable amount shall be deferred from the levy in each of the next three yeaTs (1992-1994). The amounts so deferred shall be regarded as fund balance and shall be used to offset the local property tax levy for local purposes. ill 1992 at least 50% of the amount","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":48,"line":39,"text":"percent) of the levy). The remainder of the allowable amount shall be deferred from the levy in each of the next three yeaTs (1992-1994). The amounts so deferred shall be regarded as fund balance and shall be used to offset the local property tax levy for local purposes. ill 1992 at least 50% of the amount allowable to be deferred from the 1991 tax levy was required to offset the 1992 local property tax levy","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":48,"line":40,"text":"the next three yeaTs (1992-1994). The amounts so deferred shall be regarded as fund balance and shall be used to offset the local property tax levy for local purposes. ill 1992 at least 50% of the amount allowable to be deferred from the 1991 tax levy was required to offset the 1992 local property tax levy and the total amount of deferral at December 31, 1992 was 75% of the amount allowable to be deferred","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":48,"line":41,"text":"used to offset the local property tax levy for local purposes. ill 1992 at least 50% of the amount allowable to be deferred from the 1991 tax levy was required to offset the 1992 local property tax levy and the total amount of deferral at December 31, 1992 was 75% of the amount allowable to be deferred based on the 1992 tax levy.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":48,"line":43,"text":"and the total amount of deferral at December 31, 1992 was 75% of the amount allowable to be deferred based on the 1992 tax levy. ill 1993 Section 13, P.L. 1991, C. 63 was amended to provide municipalities with the option to detennine","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":48,"line":46,"text":"ill 1993 Section 13, P.L. 1991, C. 63 was amended to provide municipalities with the option to detennine the percentage if any of the amount allowable to be deferred to offset the local property tax levy for local purposes. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":49,"line":3,"text":" NOTES TO FINANCIAL STATEMENTS 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":49,"line":32,"text":" State and Federal Financial Assistance The Borongh receives financial assistance from the State of New Jersey and the U. S. Government in the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":49,"line":34,"text":" The Borongh receives financial assistance from the State of New Jersey and the U. S. Government in the form of grants. Entitlement to the funds is generally conditional upon compliance with terms and conditions of the financial assistance agreements and applicable regulations, including the expenditure of","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":49,"line":35,"text":"The Borongh receives financial assistance from the State of New Jersey and the U. S. Government in the form of grants. Entitlement to the funds is generally conditional upon compliance with terms and conditions of the financial assistance agreements and applicable regulations, including the expenditure of the funds for eligible purposes. Substantially all grants, entitlements and cost reimbursements are subject","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":49,"line":36,"text":"form of grants. Entitlement to the funds is generally conditional upon compliance with terms and conditions of the financial assistance agreements and applicable regulations, including the expenditure of the funds for eligible purposes. Substantially all grants, entitlements and cost reimbursements are subject to financial and compliance audits by grantors.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":49,"line":37,"text":"conditions of the financial assistance agreements and applicable regulations, including the expenditure of the funds for eligible purposes. Substantially all grants, entitlements and cost reimbursements are subject to financial and compliance audits by grantors. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":49,"line":38,"text":"the funds for eligible purposes. Substantially all grants, entitlements and cost reimbursements are subject to financial and compliance audits by grantors. As a result of these audits, costs previously reimbursed could be disallowed and require repayment to the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":49,"line":40,"text":" As a result of these audits, costs previously reimbursed could be disallowed and require repayment to the grantor agency. As of December 31, 2009, the Borough estimates that no material liabilities will result from such audits.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":49,"line":41,"text":"As a result of these audits, costs previously reimbursed could be disallowed and require repayment to the grantor agency. As of December 31, 2009, the Borough estimates that no material liabilities will result from such audits. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":49,"line":48,"text":"or whose final outcome cmmot be determined at the present time. In the opinion of the administration, the amount of ultimate liability with respect to these actions will not materially affect the financial position ofthe 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":49,"line":52,"text":"It is the opinion of the Borough officials that there is no litigation threatened or pending that would materially affect the financial position of the Borough or adversely affect the Borough's ability to levy, ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":50,"line":3,"text":" NOTES TO FINANCIAL STATEMENTS 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":50,"line":11,"text":" collect and enforce the collection of taxes or other revenue for the payment of its bonds or other obligations. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":50,"line":28,"text":"Trust Other 11,509 State & Federal Grant 123,606 55,615 General Capital 123,606 Payroll Fund 8,654","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":50,"line":30,"text":"General Capital 123,606 Payroll Fund 8,654 Utility Operating 192,308 Utility Capital 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":55,"line":16,"text":"Interfunds Receivable 1,858,888 Due to State and Federal Grant 8,448 Prepaid Taxes 534,560 Revenue Accounts Receivable 2,569,175","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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":55,"line":18,"text":"Prepaid Taxes 534,560 Revenue Accounts Receivable 2,569,175 Due From State of New Jersey - Senior Citizen & Veteran Deductions 293,287","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":55,"line":21,"text":"Citizen & Veteran Deductions 293,287 Nonbudget Revenue 245,515 Municipal Held Lien Redemption 5,900 Unappropriated Reserve 7,712","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":55,"line":23,"text":"Municipal Held Lien Redemption 5,900 Unappropriated Reserve 7,712 Grants Receivable 61,430 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":55,"line":24,"text":"Unappropriated Reserve 7,712 Grants Receivable 61,430 Subtotal 57,384,798 69,142","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":55,"line":31,"text":"Decreased by Disbursements: 2009 Appropriations 14,349,348 2008 Reserved Appropriations 367,938 County Taxes 11,840,905","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":55,"line":32,"text":"2009 Appropriations 14,349,348 2008 Reserved Appropriations 367,938 County Taxes 11,840,905 Local District School Tax 28,236,400","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":55,"line":40,"text":"Tax Refunds 44,939 Appropriated Reserves 57,228 Total Disbursements 58,864,136 69,142","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":56,"line":4,"text":"CURRENT FUND SCHEDULE OF TAXES RECEIVABLE AND ANALYSIS OF PROPERTY TAX LEVY 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":56,"line":8,"text":"BALANCE DUE FROM TRANSFER TO BALANCE DECEMBER 31, 2009 ADDED COLLECTED STATE OF OVERPAYMENTS OVERPAYMENTS TAX DECEMBER 31, YEAR 2008 LEVY TAXES 2008 2009 NEW JERSEY APPLIED CREATED TITLE LIENS CANCELED 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":56,"line":9,"text":"DECEMBER 31, 2009 ADDED COLLECTED STATE OF OVERPAYMENTS OVERPAYMENTS TAX DECEMBER 31, YEAR 2008 LEVY TAXES 2008 2009 NEW JERSEY APPLIED CREATED TITLE LIENS CANCELED 2009 2004 81,838 1,838","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":56,"line":27,"text":" ANALYSIS OF 2009 PROPERTY TAX LEVY General Purpose Tax $52,352,741","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":56,"line":34,"text":" TAX LEVY: Local District School Tax $28,584,205 General County Tax $9,691,239","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":57,"line":24,"text":"EXHIBIT A-7 SCHEDULE OF REVENUE ACCOUNTS RECEIVABLE 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":57,"line":31,"text":"2008 2009 REALIZED 2009 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":58,"line":5,"text":"CURRENT FUND SCHEDULE OF 2008 APPROPRIATION RESERVES 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":58,"line":9,"text":"PAID BUDGET AFTER OR ENCUMBRANCES BALANCE OPERATIONS WITHJN \"CAPS\": BUDGET MODIFICATION CHARGED CANCELLED 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":58,"line":10,"text":"BUDGET AFTER OR ENCUMBRANCES BALANCE OPERATIONS WITHJN \"CAPS\": BUDGET MODIFICATION CHARGED CANCELLED LAPSED 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":58,"line":16,"text":"Municipal Clerk: Salaries and Wages 49 49 49 Other Expenses 8,030 8,030 3,873 4,157 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":58,"line":18,"text":"Other Expenses 8,030 8,030 3,873 4,157 Financial Administration (Treasury): Salaries and Wages 39 39 39 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":58,"line":19,"text":"Financial Administration (Treasury): Salaries and Wages 39 39 39 Audit Services: Annual Audit 49,863 49,863 49,863","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":58,"line":22,"text":"Annual Audit 49,863 49,863 49,863 Revenue Administration (Tax Collector): Salaries and Wages 2,623 123 123 .,.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":58,"line":23,"text":"Revenue Administration (Tax Collector): Salaries and Wages 2,623 123 123 .,. - Other 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":58,"line":27,"text":"Tax Assessor: Salaries and Wages 6,158 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":58,"line":52,"text":"Other Expenses 199 199 188 11 Insurance: Employee Group Insurance 153,003 138,003 134,429 3,574 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":58,"line":53,"text":"Insurance: Employee Group Insurance 153,003 138,003 134,429 3,574 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":58,"line":56,"text":"Police: Salaries and W~ges 10,000 10,000 Other Expenses 54,015 54,015 41,037 12,978 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":59,"line":5,"text":"CURRENT FUND SCHEDULE OF 2008 APPROPRIATION RESERVES 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":59,"line":9,"text":"PAID BUDGET AFTER OR ENCUMBRANCES BALANCE OPERATIONS WITHIN \"CAPS\": BUDGET MODIFICATION CHARGED CANCELLED 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":59,"line":10,"text":"BUDGET AFTER OR ENCUMBRANCES BALANCE OPERATIONS WITHIN \"CAPS\": BUDGET MODIFICATION CHARGED CANCELLED LAPSED Public Works Functions:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":59,"line":14,"text":"Road Repairs & Maintenance: Salaries and Wages 11,608 5,608 5,608 Otber Expenses 18,595 18,595 9,307 9,288 Otber 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":59,"line":20,"text":"Solid Waste Collection: Contractual 117,500 117,500 101,058 16,442 Building & Grounds: Otber Expenses 9,541 9,541 6,764 2,777","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":59,"line":27,"text":"N Salaries and Wages 50 50 50 Otber Expenses 1,174 1,174 1,004 170 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":59,"line":35,"text":"Recreation Services & Programs: Salaries and Wa.ges 2,062 2,062 2,062 Otber Expenses 5,361 5,361 1,329 4,032 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":59,"line":37,"text":"Otber Expenses 5,361 5,361 1,329 4,032 Utility Expense & Bulk Purchases: Electricitv 11,141 11,141 11,140 1 Street Lighting 5,718 11,718 11,596 122","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":59,"line":50,"text":"Construction Code Official: Salaries and Wages 3,814 3,814 3,814 Other Expenses 25,028 25,028 769 24,259","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":60,"line":9,"text":"PAID BUDGET AFTER OR ENCUMBRANCES BALANCE BUDGET MODIFICATION CHARGED CANCELLED 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":60,"line":10,"text":"BUDGET AFTER OR ENCUMBRANCES BALANCE BUDGET MODIFICATION CHARGED CANCELLED LAPSED Other Common Operatin~ Fnnctions:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":60,"line":13,"text":"Other Common Operatin~ Fnnctions: Salary Adiustments 56,886 170,713 165,890 4,823 Deferred Char~es & Statutory Expenditures: 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":60,"line":14,"text":"Salary Adiustments 56,886 170,713 165,890 4,823 Deferred Char~es & Statutory Expenditures: Statutory Expenditures: Social Security System (O.A.S.!) 42,213 13,386 13,386","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":60,"line":15,"text":"Deferred Char~es & Statutory Expenditures: Statutory Expenditures: Social Security System (O.A.S.!) 42,213 13,386 13,386 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":60,"line":18,"text":" .p. Total General Appropriations for w Municipal Purposes Within \"CAPS\" 1,221,122 1,288,622 1,005,229 283,393 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":60,"line":29,"text":" Total General Appropriations $1,420,028 1,420,028 1,100,229 319,799 ","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":60,"line":32,"text":" Appropriation Reserves $802,727 802,727 482,928 319,799 Encumbrances Payable 617,301 617,301 617,301 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":60,"line":37,"text":" Cash Expended $985,239 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":61,"line":15,"text":"Increased by: Calendar Year Levy - 2009 - 2010 28,584,205 Subtotal 42,528,543","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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":62,"line":37,"text":" Nonemployee Health Insurance $7,090 66,808 68,627 5,271 Due State of New Jersey: Marriage License Fees 425 2,850 2,500 775","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":62,"line":43,"text":" Cash Expended $71,127 Total $71,127","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":63,"line":9,"text":"TRUST GENERAL DOG GRANT OTHER CAPITAL PAYROLL TRUST TOTAL 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":65,"line":4,"text":"CURRENT FUND SCHEDULE OF GRANTS RECEIVABLE 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":65,"line":10,"text":"DECEMBER 31, ANTICIPATED DECEMBER 31, 2008 REVENUE RECEIVED 2009 State Grants: Click It or Ticket $5,000 5,000","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":65,"line":11,"text":"2008 REVENUE RECEIVED 2009 State Grants: Click It or Ticket $5,000 5,000 Pedestrian Safety Edncation","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":65,"line":15,"text":"& Enforcement 601 601 Smart Future Growth Grant 6,000 6,000 Muuicipal Drug Alliance Grant 7,285 14,834 11,186 10,933 DOT Trust 575,000 250,000 825,000","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":65,"line":16,"text":"Smart Future Growth Grant 6,000 6,000 Muuicipal Drug Alliance Grant 7,285 14,834 11,186 10,933 DOT Trust 575,000 250,000 825,000 Clean COlmnunities Grant 32,988 32,988","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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":65,"line":18,"text":"DOT Trust 575,000 250,000 825,000 Clean COlmnunities Grant 32,988 32,988 Alcohol Education Rehabilitation Fuud 1,207 1,207 COPS in Shops 2,000 2,000","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":65,"line":24,"text":" Total Grant Funds $593,886 314,502 61,430 846,958 Interfunds $61,430","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":66,"line":4,"text":"CURRENT FUND STATE AND FEDERAL GRANTS FUND SCHEDULE OF RESERVES FOR GRANTS - APPROPRIATED 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":66,"line":5,"text":"STATE AND FEDERAL GRANTS FUND SCHEDULE OF RESERVES FOR GRANTS - APPROPRIATED 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":66,"line":12,"text":"BALANCE 2009 BALANCE DECEMBER 31, BUDGET DECEMBER 31, 2008 APPROPRlATION EXPENDED CANCEL 2009 Aggressive Driver Enforcement","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":66,"line":13,"text":"DECEMBER 31, BUDGET DECEMBER 31, 2008 APPROPRlATION EXPENDED CANCEL 2009 Aggressive Driver Enforcement Grant $17,400 17,400","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":66,"line":15,"text":"Aggressive Driver Enforcement Grant $17,400 17,400 Drunk Driving Enforcement Grant 4 7,473 7,274 203 Police Equipment Grant 93 93","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":66,"line":16,"text":"Grant $17,400 17,400 Drunk Driving Enforcement Grant 4 7,473 7,274 203 Police Equipment Grant 93 93 Pedestrian Safety 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":66,"line":17,"text":"Drunk Driving Enforcement Grant 4 7,473 7,274 203 Police Equipment Grant 93 93 Pedestrian Safety Education & Enforcement 101 101","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":66,"line":22,"text":"Fund 1,207 1,207 Municipal Drug Alliance Grant 7,734 14,834 17,630 4,938 Municipal Stonnwater Regulation 829 829 Emergency Management Assistance 1,550 1,550","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":66,"line":29,"text":"Click It or Ticket It 600 420 180 \"Over the Limit\" Grant 450 6,000 450 6,000 Smart Future Growth Grant 1,020 1,020 DOT Trust 575,000 250,000 825,000","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":66,"line":30,"text":"\"Over the Limit\" Grant 450 6,000 450 6,000 Smart Future Growth Grant 1,020 1,020 DOT Trust 575,000 250,000 825,000 Ocean County Tobacco Coalition","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":66,"line":33,"text":"Ocean County Tobacco Coalition Grant 91 91 Total $627,769 314,502 63,280 878,991","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":66,"line":37,"text":" Cash Expended $57,228 Commitments Payable 6,052 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":66,"line":42,"text":" Original Budget $307,295 Appropriated by N.J.S.40A: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":66,"line":43,"text":"Original Budget $307,295 Appropriated by N.J.S.40A:4-87 7,207 Total $314,502","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":67,"line":3,"text":"BOROUGH OF POINT PLEASANT STATE AND FEDERAL GRANTS FUND SCHEDULE OF RESERVES FOR GRANTS - UNAPPROPRIATED 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":67,"line":4,"text":"STATE AND FEDERAL GRANTS FUND SCHEDULE OF RESERVES FOR GRANTS - UNAPPROPRIATED 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":67,"line":10,"text":"DECEMBER 31, RECEIVED UTILIZED DECEMBER 31, 2008 2009 AS REVENUE 2009 Stonllwater Grant $12,029 12,029","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":67,"line":12,"text":" Stonllwater Grant $12,029 12,029 Emergency Management Assistance 3,934 3,934","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":67,"line":16,"text":" tlO ver the Limit!! Grant 4,350 4,350 Pedestrian Safety Grant 7,712 7,712","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":67,"line":18,"text":" Pedestrian Safety Grant 7,712 7,712 Total $20,313 7,712 28,025","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":71,"line":31,"text":"State Registration Fees 3,938 Expenditures Under RSA: 19-15. II 19,359 Recreation 376,649 Interfunds 67 97","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":72,"line":23,"text":"EXHIBIT B-3 SCHEDULE OF RESERVE FOR DOG FUND EXPENDITURES 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":72,"line":34,"text":"Decreased by: Expenditures Under R.S. 4:19-15.11 19,359 Balance/(Deficit) December 31, 2009 $3,201","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":74,"line":21,"text":" Pre 2009 Recreation Funds Unexpended $20,043 Recreation Trust Established 2008 91,966 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":74,"line":35,"text":"Open Space Tax Levied $69,460 Grant Reserves Interest Earnings 1,787 71,247 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":74,"line":41,"text":"Decreased by: Open Space Expenditures 44,936 Balance December 31, 2009 $137,327","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":74,"line":59,"text":"Decreased by: Payments 2,586 Balance December 31, 2009 $4752","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":76,"line":34,"text":"EXHIBIT B-13 SCHEDULE OF RESERVE FOR DEFERRED COMPENSATION 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":76,"line":42,"text":"Increased by: Payroll Deferral & Account Transfers 104,505 Balance December 31, 2009 $1,258,927","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":79,"line":4,"text":"GENERAL CAPITAL FUND SCHEDULE OF FUND BALANCE 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":79,"line":27,"text":"BAN Proceeds $5,512,485 Grants Receivable 184,890 Premiums on BANS 68,331 Interfund - CUlTent 2,533,077","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":80,"line":9,"text":"Capital Improvement Fund $147,151 Fund Balance 375,587 Reserve for Bay Point Harbor 10,000 Reserve for Police Depmiment 25,000","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":80,"line":12,"text":"Reserve for Police Depmiment 25,000 Due FromlTo State and Federal Grant Fund 123,606 Reserve for Encumbrances 3,176,912 Reserve for Repayment of Debt 200,455","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":80,"line":14,"text":"Reserve for Encumbrances 3,176,912 Reserve for Repayment of Debt 200,455 Improvement Authorizations: ORDINANCE","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":81,"line":13,"text":"Decreased by: Budget Appropriation: 2003 Bond Appropriation $1,140,000 1992 Green Trust Appropriation 15,012","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":81,"line":14,"text":"Budget Appropriation: 2003 Bond Appropriation $1,140,000 1992 Green Trust Appropriation 15,012 1989 Green Trust Appropriation 7,326 1,162,338","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":81,"line":15,"text":"2003 Bond Appropriation $1,140,000 1992 Green Trust Appropriation 15,012 1989 Green Trust Appropriation 7,326 1,162,338 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":81,"line":16,"text":"1992 Green Trust Appropriation 15,012 1989 Green Trust Appropriation 7,326 1,162,338 Balance December 31, 2009 $8,217,417","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":82,"line":8,"text":"BALANCE BALANCE DECEMBER 31,2009 ORDINANCE DECEMBER 31, 2009 DECEMBER 31, UNEXPENDED EXPENDED NUMBER IMPROVEMENT DESCRIPTION 2008 AUTHORIZATIONS FUNDED 2009 BALANCE BALANCE ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":83,"line":13,"text":"Increased by: Receipts - Current Fund Appropriations 65,000 Subtotal 181,853","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":83,"line":18,"text":"Decreased by: Appropriated to Finance Improvement Authorizations 34,702 Balance December 31, 2009 $147,151","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":85,"line":9,"text":"BALANCE PAID BY BALANCE DATE OF ORIGINAL INTEREST DECEMBER 31, ISSUED IN BUDGET DECEMBER 31, PURPOSE ISSUE ISSUE DATE AMOUNT RATE 2008 2009 APPROPRlATION 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":85,"line":10,"text":"DATE OF ORIGINAL INTEREST DECEMBER 31, ISSUED IN BUDGET DECEMBER 31, PURPOSE ISSUE ISSUE DATE AMOUNT RATE 2008 2009 APPROPRlATION 2009 General 9/15/98 $5,900,000 0910111 0 $450,000 4.40% $2,755,000 425,000 2,330,000","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":86,"line":10,"text":"BALANCE PAID BY BALANCE DATE OF ORIGINAL INTEREST DECEMBER 31, ISSUED IN BUDGET DECEMBER 31, PURPOSE ISSUE ISSUE DATE AMOUNT RATE 2008 2009 APPROPRIATION 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":86,"line":11,"text":"DATE OF ORIGINAL INTEREST DECEMBER 31, ISSUED IN BUDGET DECEMBER 31, PURPOSE ISSUE ISSUE DATE AMOUNT RATE 2008 2009 APPROPRIATION 2009 1989 Program 11121/2000 $148,836 2/2112010 $3,718 2.00% $98,306 7,326 90,980","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":87,"line":10,"text":"BALANCE PAID BY BALANCE DATE OF ORIGINAL INTEREST DECEMBER 31, ISSUED IN BUDGET DECEMBER 31, PURPOSE ISSUE ISSUE DATE AMOUNT RATE 2008 2009 APPROPRIA nON 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":87,"line":11,"text":"DATE OF ORIGINAL INTEREST DECEMBER 31, ISSUED IN BUDGET DECEMBER 31, PURPOSE ISSUE ISSUE DATE AMOUNT RATE 2008 2009 APPROPRIA nON 2009 1992 Program 10/27/2000 305,000 112712010 7,619 2.00% 201,449 15,012 186,437","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":88,"line":13,"text":"ORDINANCE ORIGINAL DATE OF DATE OF INTEREST DECEMBER 31, DECEMBER 31, NUMBER ISSUE ISSUE MATURITY RATE 2008 REDEEMED ISSUED 2009 04-02,04-07, 04-08, 02/01/06 04/27/09 04/26110 2.500% $5,657,485 5,657,485 5,512,485 5,512,485","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":93,"line":17,"text":"Interest to Operating 29,850 Miscellaneous Revenues $88,980 Consumer Rents 4,742,152 Due General Capital 25,480","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":93,"line":27,"text":"Decreased by Disbursements: Budget Appropriations 5,283,669 Appropriation Reserves 140,596 Encumbrances Payable 113,224","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":93,"line":28,"text":"Budget Appropriations 5,283,669 Appropriation Reserves 140,596 Encumbrances Payable 113,224 Interfunds Payable 25,854","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":94,"line":10,"text":" Fund Balance $172,346 Capital Improvement Fund 323,586 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":94,"line":32,"text":"Encumbrances Payable 470,147 Reserve for Payment of BAN Principal 99,797 Reserve for Downpayments on Improvements 600 Interfunds Payable/(Receivable) 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":94,"line":33,"text":"Reserve for Payment of BAN Principal 99,797 Reserve for Downpayments on Improvements 600 Interfunds Payable/(Receivable) 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":95,"line":45,"text":"EXHIBITD-9 SCHEDULE OF APPROPRIATION RESERVES 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":95,"line":49,"text":"BALANCE DECEMBER 31, BUDGET AFTER PAID OR BALANCE 2008 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":95,"line":52,"text":" Salaries and Wages $91,588 91,588 82,244 9,344 Other Expenses 219,615 219,615 58,287 161,328 Ocean County Utilities Authority 17,760 17,760 17,760","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":96,"line":11,"text":"Increased by: Capital Surplus Budgeted $200,000 luterest Received - Utility Capital Fund 29,850 229,850 ","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":98,"line":23,"text":"Emergency & Inspections 13,826 13,826 Law Expenditures During Construction 5,584 5,584 Interest During Construction 2,550 2,550 Original Sewer System 15,852,747 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":99,"line":40,"text":"Increased by: Bonds paid by Budget 353,000 Balance December 31, 2009 $27,313,656","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":101,"line":11,"text":"DATE OF ORIGINAL DECEMBER 31,2009 INTEREST DECEMBER 31, DECEMBER 31, PURPOSE ISSUE ISSUE DATE AMOUNT RATE 2008 ISSUED DECREASED 2009 --J Sewer Improvements 9115/98 $2,225,000 911110 $150,000 4.40% $1,140,000 145,000 995,000","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":102,"line":10,"text":"ORDINANCE ORIGINAL DATE OF DATE OF INTEREST DECEMBER 31, DECEMBER 31, NUMBER ISSUE ISSUE MATURITY RATE 2008 ISSUED DECREASED 2009 04-16 02/01106 04/27/09 04/26110 2.500% $278,875 278,875 278,875 278,875","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":103,"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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":105,"line":3,"text":"BOROUGH OF POINT PLEASANT PAYROLL FUND SCHEDULE OF PAYROLL FUND CASH 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":105,"line":4,"text":"PAYROLL FUND SCHEDULE OF PAYROLL FUND CASH 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":105,"line":13,"text":"Increased by Receipts: Payroll $9,812,258 Due to Current Fund Interest 3,451 9,815,709 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":105,"line":27,"text":"EXHIBITF-2 SCHEDULE OF PAYROLL TAXES PAYABLE 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":105,"line":34,"text":"Increased by: Payroll Deductions 9,812,258 Subtotal 9,933,369","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":109,"line":1,"text":"Summary of Statutory Debt Condition - Annual Debt Statement ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":109,"line":2,"text":"Summary of Statutory Debt Condition - Annual Debt Statement ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":109,"line":7,"text":" The summarized statement of debt condition which follows is prepared in accordance with the required method of setting up the Annual Debt Statement and indicates a statntory net debt of .78%. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":109,"line":8,"text":"The summarized statement of debt condition which follows is prepared in accordance with the required method of setting up the Annual Debt Statement and indicates a statntory net debt of .78%. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":109,"line":11,"text":" GROSS DEBT DEDUCTIONS NET DEBT Local School District Debt $13,163,000 13,163,000","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":109,"line":13,"text":" Local School District Debt $13,163,000 13,163,000 Water-Sewer Utility Debt $7,029,145 99,796 6,929,349 General Debt 22,478,318 200,455 22,277,863","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":109,"line":14,"text":"Local School District Debt $13,163,000 13,163,000 Water-Sewer Utility Debt $7,029,145 99,796 6,929,349 General Debt 22,478,318 200,455 22,277,863 ","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":109,"line":15,"text":"Water-Sewer Utility Debt $7,029,145 99,796 6,929,349 General Debt 22,478,318 200,455 22,277,863 Total $42,670,463 13,463,251 29,207,212","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":109,"line":22,"text":" Net Debt, $29,207,211 divided by Equalized Valuation Basis per NJ.S.AAOA:2-2, $3,725,954,939 equals .78%. Equalized Valuation 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":109,"line":38,"text":"3 112 % of Equalized Valuation Bases (Municipal) $130,408,423 Net Debt 29,207,212 Remaining Borrowing Power $101,201,211","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":109,"line":51,"text":"Operating & Maintenance Costs $4,745,646 Debt Service 453,969 5,199,615 Revenue - (Deficit) ($368,483)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":109,"line":53,"text":" Revenue - (Deficit) ($368,483) ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":110,"line":2,"text":"Comparative Statement of Operations and Change in Fund Balance - Current Fund ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":110,"line":9,"text":"AMOUNT PERCENT AMOUNT PERCENT Revenue and Other Income Realized ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":110,"line":12,"text":" Fund Balance Utilized $971,228 1.70% 1,400,000 2.47% Miscellaneous - From Other Than Local Properly Tax Levies 2,883,677 5.06% 3,328,137 5.86%","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":110,"line":17,"text":"Tax Title Liens 1,773,736 3.11% 1,534,759 2.70% Collection of Cunent Tax Levy 50,799,422 89.12% 49,393,149 87.04% Nonbudget Revenue 245,515 0.43% 545,004 0.96% Other Credits to Income 205,897 0.36%","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":110,"line":18,"text":"Collection of Cunent Tax Levy 50,799,422 89.12% 49,393,149 87.04% Nonbudget Revenue 245,515 0.43% 545,004 0.96% Other Credits to Income 205,897 0.36% Unexpended Balance 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":110,"line":20,"text":"Other Credits to Income 205,897 0.36% Unexpended Balance of Appropriation Reserves 319,799 0.56% 339,198 0.60% lnterfunds Liquidated 10,209 0.02% 2,666 0.00%","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":110,"line":21,"text":"Unexpended Balance of Appropriation Reserves 319,799 0.56% 339,198 0.60% lnterfunds Liquidated 10,209 0.02% 2,666 0.00% ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":110,"line":26,"text":" Expenditures Budget 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":110,"line":28,"text":" Budget Expenditures - Municipal Purposes 15,655,602 28.12% 15,768,535 28.44% County Taxes 11,805,911 21.21 % 11,707,014 21.11%","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":110,"line":35,"text":" Total Expenditures 55,667,924 100.00% 55,452,626 100.00% Excess in Revenue 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":110,"line":37,"text":" Excess in Revenue 1,335,662 1,296,184 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":110,"line":39,"text":" Excess to Fund Balance 1,335,662 1,296,184 Fund Balance January I 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":110,"line":40,"text":"Excess to Fund Balance 1,335,662 1,296,184 Fund Balance January I 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":110,"line":44,"text":" Less: Fund Balance Utilized as Revenu 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":110,"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":111,"line":11,"text":"CASH OF YEAR TAX LEVY COLLECTIONS COLLECTION 2009 $52,352,741 50,799,422 97.03%","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":111,"line":18,"text":" Comparison of Tax Rate Information 2009 2008 2007","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":111,"line":22,"text":" Total Tax Rate $3.741 $3.662 $3.566 Apportionment of Tax Rate:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":111,"line":24,"text":" Apportionment of Tax Rate: Municipal 0.853 0.813 0.795 Municipal Open Space 0.005 0.005 0.004","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":111,"line":49,"text":"YEAR ENDED TAX TITLE DELINQUENT TOTAL PERCENTAGE DECEMBER 31 LIENS TAXES DELINQUENT OF TAX LEVY 2009 $4,346 1,765,448 1,769,794 3.381 %","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":112,"line":14,"text":" YEAR LEVY COLLECTION 2009 $4,674,922 4,742,152","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":112,"line":20,"text":" Schedule of Annual Debt Service for Principal and Interest for the Next Five Years for Bonded Debt Issued & Outstanding: ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":112,"line":31,"text":" Comparative Schedule of Fund Balances Utilized in Balance Budget of Current Fund: December 31 Succeeding Year","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":112,"line":32,"text":"Comparative Schedule of Fund Balances Utilized in Balance Budget of Current Fund: December 31 Succeeding Year ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":112,"line":42,"text":" Comparative Schedule of Fund Balance Water Utilized 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":112,"line":45,"text":"Water Utilized in Operating Balance Budget of Fund December 31 Succeeding Year ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":113,"line":35,"text":" Judith A. Block Treasurer/Chief Financial Officer 25,000 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":113,"line":50,"text":"There was an Employees' Blanket Performance Bond in the amount of $25,000 for municipal employees carried by the Ocean County 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":117,"line":14,"text":" We have audited the financial statements of the Borough of Point Pleasant in the County of Ocean 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":117,"line":19,"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 ofthe 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":117,"line":22,"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 conld 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":117,"line":30,"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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":117,"line":31,"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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":117,"line":41,"text":" Contracts aud Agreements Reqnired to be advertised by (N.J.S.A.40A:11-4) NJS.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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":117,"line":43,"text":" NJS.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","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":117,"line":44,"text":"NJS.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 adveliising for bids and bidding therefore, except as is","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":117,"line":46,"text":"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 adveliising 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 undeliaken, acquired or furnished for a sum exceeding in the aggregate $21,000 except by contract or","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":117,"line":48,"text":"provided otherwise in this act or specifically by any other Law. No work, materials or supplies shall be undeliaken, acquired or furnished for a sum exceeding in the aggregate $21,000 except by contract or agreement:. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":117,"line":49,"text":"undeliaken, acquired or furnished for a sum exceeding in the aggregate $21,000 except by contract or agreement:. It is pointed out that the governing body oftbe 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":117,"line":52,"text":"It is pointed out that the governing body oftbe municipality has the responsibility of determining whether the expenditures in any category will exceed the statutory minimum within the fiscal yea,., 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":117,"line":53,"text":"the expenditures in any category will exceed the statutory minimum within the fiscal yea,., 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":118,"line":1,"text":"Contracts and Agreements Required to be advertised by (N.J.S.AAOA:11-4) (continued): The minutes indicate that resolutions were adopted authorizing the awarding of contracts or agreements","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":118,"line":3,"text":" The minutes indicate that resolutions were adopted authorizing the awarding of contracts or agreements for \"Professional Services,\" per NJ.S.A.40A:1l-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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":118,"line":6,"text":" Inasmuch as the system of records did not provide for an accumulation of payments for categories for the perfonnance of any work or the fmnishing or hiring of any materials or supplies, the results of such an accumulation could not reasonably be asceliained. 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":118,"line":11,"text":" The compliance review of expenditmes did not reveal any individnal payments or contracts in excess of the statutory limit \"for the performance of any work, or the furnishing of any materials, supplies or labor, or the hiring of teams or vehicles,\" 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":118,"line":17,"text":" Contracts and Agreements Reqniring 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":118,"line":19,"text":" The examination of expenditures did not reveal any individual payments, contracts or agreements in excess of $3,150 \"for the perfOimance of any work or the ftmlishing or hiring of any materials or supplies\", other than those where bids had been previously sought by public adveliisement or where 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":118,"line":28,"text":"NJ.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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":118,"line":34,"text":" \"BE 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/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":118,"line":39,"text":"Thousand Five Hundred Dollal's ($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.\" ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":119,"line":19,"text":"A test check of paid bills was made and each bill, upon proper approval, was considered as a separate and individual contract unless the records disclosed i~ to be a part payment or estimate. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":119,"line":40,"text":"auditor adjustments are becoming more prevalent, and there is an increasing risk of misstating or omitting celiain accounts or transactions. Misstatement of the financial statements could result in serious misrepresentations of Point Pleasant Borough's financial position and results of operations. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":119,"line":41,"text":"omitting celiain accounts or transactions. Misstatement of the financial statements could result in serious misrepresentations of Point Pleasant Borough's financial position and results of operations. Recommendation:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":120,"line":14,"text":" Two old grant receivables exist where the authorization has been expended and the monies have not been received from the state. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":120,"line":19,"text":" That the Borough pursues collecting outstanding balances for grants previously approved by the State. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_label":"2009pt-pleasantboroughaudit","page":120,"line":23,"text":" Post Retirement Health Benefits Finding 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":120,"line":28,"text":"The Borough has not calculated the liability required to be disclosed for the post retirement health benefits. Recommendation:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":120,"line":32,"text":" That the Borough provides an actual'ial calculation required to project the post retirement health benefit liability. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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":121,"line":2,"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 conceming our comments or recommendations, or should you desire auy","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":1,"line":2,"text":"2015 MUNICIPAL DATA SHEET (MUST ACCOMPANY 2015 BUDGET) MUNICIPALITY: POINT PLEASANT BOROUGH","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":1,"line":15,"text":"HIMANSHU SHAH 90-0562 CHIEF FINANCIAL OFFICER CERT. NO. KEVIN FRENIA CR435 REGISTERED MUNICIPAL ACCOUNTANT LIC NO.","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":1,"line":47,"text":" PLEASE ATTACH THIS TO YOUR 2015 BUDGET AND MAIL TO: DIRECTOR","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":2,"line":3,"text":" MUNICIPAL BUDGET Municipal Budget of the BOROUGH of POINT PLEASANT , County of OCEAN for the Fiscal Year 2015 His hereby certified that the Budget and Capital Budget annexed hereto and hereby made a part hereof is a true copy of the Budget and Capital Le CL APPL JA, (L","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":2,"line":4,"text":"MUNICIPAL BUDGET Municipal Budget of the BOROUGH of POINT PLEASANT , County of OCEAN for the Fiscal Year 2015 His hereby certified that the Budget and Capital Budget annexed hereto and hereby made a part hereof is a true copy of the Budget and Capital Le CL APPL JA, (L ","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":2,"line":5,"text":"Municipal Budget of the BOROUGH of POINT PLEASANT , County of OCEAN for the Fiscal Year 2015 His hereby certified that the Budget and Capital Budget annexed hereto and hereby made a part hereof is a true copy of the Budget and Capital Le CL APPL JA, (L Budget approved by resolution of the Governing Body on the 21st day of April 2015, and that public advertisement will be made in","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":2,"line":7,"text":" Budget approved by resolution of the Governing Body on the 21st day of April 2015, and that public advertisement will be made in accordance with the provisions of N.I.S.40A:4-6 and N.J.A.C.5:30-4.4(d).","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":2,"line":22,"text":" ii is hereby certified that the approved Budget annexed hereto and hereby made a part is an exact copy of the original on file with the Clerk of the Governing Body, that all additions are correct, all statements contained herein i aled revenues equals the total of appropriations.","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":2,"line":24,"text":"original on file with the Clerk of the Governing Body, that all additions are correct, all statements contained herein i aled revenues equals the total of appropriations. UL Uh 912 Highwray 33, Suite 2","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":2,"line":28,"text":" Lis hereby certified that the approved Budget annexed hereto and hereby made a part is an exact copy of the original on file with the Clerk of the Governing Body, that all additions are correct, all statements contained herein are in proof, and the total of anticipated revenues equals the total of appropriations and the budget is in full","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":2,"line":30,"text":"original on file with the Clerk of the Governing Body, that all additions are correct, all statements contained herein are in proof, and the total of anticipated revenues equals the total of appropriations and the budget is in full compliance with the Local Budget Law, N.J.S.404:4-1 et seq. ","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":2,"line":31,"text":"are in proof, and the total of anticipated revenues equals the total of appropriations and the budget is in full compliance with the Local Budget Law, N.J.S.404:4-1 et seq. Certified by me, this 21st day of April 2015.","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":2,"line":36,"text":"Regismfd MuniciparA cogent Address Chief Financial Officer Freehold , New Jersey 07728 732-409-0800 Address Phone Number","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":2,"line":40,"text":"DO NOT USE THESE SPACES CERTIFICATION OF ADOPTED BUDGET (DO NOT ADVERTISE THIS CERTIFICATION FORM) CERTIBICATION OF APPROVED BUDGET It is hereby certified that the amount to be raised by taxation for local purposes has been","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":2,"line":43,"text":"It is hereby certified that the amount to be raised by taxation for local purposes has been compared with the approved Budget previously certified by me and any changes required as a condition to such approval have been made. The adopted Budget if certified with respect to the forgoing only.","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":2,"line":44,"text":"compared with the approved Budget previously certified by me and any changes required as a condition to such approval have been made. The adopted Budget if certified with respect to the forgoing only. ","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":2,"line":57,"text":" It is hereby certified that the Approved Budget made part hereof complies with the requirements of law, and approval is given pursuant to N.J.S. 40A:4-79. ","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":3,"line":3,"text":" The changes or comments which follow must be considered in connection with further action on this Budget. BOROUGH of POINT PLEASANT > County of OCEAN","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":4,"line":3,"text":" MUNICIPAL BUDGET NOTICE Municipal Budget of the Borough of Point Pleasant, County of Ocean for the Fiscal Year 2015.","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":4,"line":5,"text":" Municipal Budget of the Borough of Point Pleasant, County of Ocean for the Fiscal Year 2015. Be it Resolved, that the following statements of revenues and appropriations shall constitute the Municipal Budget for the year 2015;","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":4,"line":7,"text":" Be it Resolved, that the following statements of revenues and appropriations shall constitute the Municipal Budget for the year 2015; Be it Further Resolved, that said Budget be published in the Ocean Star in the issue of May 8, 2015.","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":4,"line":9,"text":" Be it Further Resolved, that said Budget be published in the Ocean Star in the issue of May 8, 2015. The Governing Body of the Borough of Point Pleasant does hereby approve the following as the Budget for the year 2015:","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":4,"line":11,"text":" The Governing Body of the Borough of Point Pleasant does hereby approve the following as the Budget for the year 2015: RECORDED VOTE","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":4,"line":28,"text":" Notice is hereby given that the Budget and Tax Resolution was approved by the Council of the Borough of Point Pleasant, County ef Ocean, on April 21, 2615. A Hearing on the Budget and Tax Resolution will be held at the Municipal Building, on May 26 \u00bb 2015 at 7:00 o'clock P.M. at which time and place objections to said","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":4,"line":30,"text":" A Hearing on the Budget and Tax Resolution will be held at the Municipal Building, on May 26 \u00bb 2015 at 7:00 o'clock P.M. at which time and place objections to said Budget and Tax Resolution for the year 2015 may be presented by taxpayers or other interested persons.","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":4,"line":32,"text":" Budget and Tax Resolution for the year 2015 may be presented by taxpayers or other interested persons. Sheet 2","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":5,"line":2,"text":"EXPLANATORY STATEMENT SUMMARY OF CURRENT FUND SECTION OF APPROVED BUDGET YEAR","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":5,"line":6,"text":"2015 General Appropriations for: (Reference to item and sheet number should be omitted in advertised budget) XXAKAR RK 1. Appropriations Within \"CAPS\" - SKE R RIC (a) Municipal Purposes (Item H-1, Sheet 19} (N.J.S. 40A:4-45.2) 14,654,729","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":5,"line":7,"text":"General Appropriations for: (Reference to item and sheet number should be omitted in advertised budget) XXAKAR RK 1. Appropriations Within \"CAPS\" - SKE R RIC (a) Municipal Purposes (Item H-1, Sheet 19} (N.J.S. 40A:4-45.2) 14,654,729 2. Appropriations Excluded from \"CAPS\": : XXXKRKAH","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":5,"line":9,"text":"(a) Municipal Purposes (Item H-1, Sheet 19} (N.J.S. 40A:4-45.2) 14,654,729 2. Appropriations Excluded from \"CAPS\": : XXXKRKAH (a) Municipal Purposes (Item H-2, Sheet 28) (N.J.S. 40A4:4-45.3 as amended) 3,037,617 (b) Local District School Purposes in Municipal Budget (Item K, Sheet 29)","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":5,"line":11,"text":"(a) Municipal Purposes (Item H-2, Sheet 28) (N.J.S. 40A4:4-45.3 as amended) 3,037,617 (b) Local District School Purposes in Municipal Budget (Item K, Sheet 29) Total General Appropriations Excluded From \"CAPS\" (item O, Sheet 29) 3,037,617 3. Reserve for Uncollected Taxes (Item M, Sheet 29) - Based on Estimated 96.00 % Percent of Tax Collections 1,720,905","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":5,"line":12,"text":"(b) Local District School Purposes in Municipal Budget (Item K, Sheet 29) Total General Appropriations Excluded From \"CAPS\" (item O, Sheet 29) 3,037,617 3. Reserve for Uncollected Taxes (Item M, Sheet 29) - Based on Estimated 96.00 % Percent of Tax Collections 1,720,905 Building Aid Allowance 2015 -$","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":5,"line":15,"text":"Building Aid Allowance 2015 -$ 4. Total General Appropriations (Item 9, Sheet 29) Fer Schools- State Aid 2014 ~-\u00a7 19,413,251 5. Less: Anticipated Revenues Other Than Current Property Tax (Item 5, Sheet 11) Ge. Surplus, Miscellaneous Revenues and Receipts from Delinquent Taxes) 5,611,707","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":5,"line":16,"text":"4. Total General Appropriations (Item 9, Sheet 29) Fer Schools- State Aid 2014 ~-\u00a7 19,413,251 5. Less: Anticipated Revenues Other Than Current Property Tax (Item 5, Sheet 11) Ge. Surplus, Miscellaneous Revenues and Receipts from Delinquent Taxes) 5,611,707 6. Difference: Amount to be Raised by Taxes for Support of Municipal Budget (as follows): XXXKKKKK","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":5,"line":17,"text":"5. Less: Anticipated Revenues Other Than Current Property Tax (Item 5, Sheet 11) Ge. Surplus, Miscellaneous Revenues and Receipts from Delinquent Taxes) 5,611,707 6. Difference: Amount to be Raised by Taxes for Support of Municipal Budget (as follows): XXXKKKKK {a) Local Tax for Mumicipal Purposes Including Reserve for Uncollected Taxes (Item 6(a), Sheet 11) 13,801,544","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":5,"line":18,"text":"Ge. Surplus, Miscellaneous Revenues and Receipts from Delinquent Taxes) 5,611,707 6. Difference: Amount to be Raised by Taxes for Support of Municipal Budget (as follows): XXXKKKKK {a) Local Tax for Mumicipal Purposes Including Reserve for Uncollected Taxes (Item 6(a), Sheet 11) 13,801,544 (b) Addition to Local District School Tax (Item 6(b), Sheet 11)","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":6,"line":2,"text":"EXPLANATORY STATEMENT - (Continued) SUMMARY OF 2014 APPROPRIATIONS EXPENDED AND CANCELLED GENERAL WATER/SEWER,","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":6,"line":5,"text":"GENERAL WATER/SEWER, BUDGET UTILITY UTILITY UTILITY Budget Appropriations - Adopted Budget 20,159,358 6,470,684","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":6,"line":7,"text":"UTILITY UTILITY Budget Appropriations - Adopted Budget 20,159,358 6,470,684 Budget Appropriations Added by N.1.S.40A:4.87 40,585 Emergency Appropriations 122,500","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":6,"line":8,"text":"Budget Appropriations - Adopted Budget 20,159,358 6,470,684 Budget Appropriations Added by N.1.S.40A:4.87 40,585 Emergency Appropriations 122,500 Total Appropriations 20,199,943 6,593,184","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":6,"line":9,"text":"Budget Appropriations Added by N.1.S.40A:4.87 40,585 Emergency Appropriations 122,500 Total Appropriations 20,199,943 6,593,184 Expenditures:","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":6,"line":10,"text":"Emergency Appropriations 122,500 Total Appropriations 20,199,943 6,593,184 Expenditures: Paid or Charged (Including Reserve for Uncollected Taxes) 19,777,104 6,343,504","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":6,"line":11,"text":"Total Appropriations 20,199,943 6,593,184 Expenditures: Paid or Charged (Including Reserve for Uncollected Taxes) 19,777,104 6,343,504 Reserved 409,829 249,680","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":6,"line":14,"text":"Reserved 409,829 249,680 Unexpended Balances Cancelled 13,010 Total Expenditures and Unexpended Balances Cancelled 20,199,943 6,593, 184 Overexpenditures \u2014 *","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":6,"line":15,"text":"Unexpended Balances Cancelled 13,010 Total Expenditures and Unexpended Balances Cancelled 20,199,943 6,593, 184 Overexpenditures \u2014 * ","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":6,"line":16,"text":"Total Expenditures and Unexpended Balances Cancelled 20,199,943 6,593, 184 Overexpenditures \u2014 * * See Budget Appropriation Items so marked to the right of column \"Expended 2014 - Reserved.\"","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":6,"line":18,"text":" * See Budget Appropriation Items so marked to the right of column \"Expended 2014 - Reserved.\" Sheet 3a","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":6,"line":22,"text":" Explanations of Appropriations for \u201cOther Expenses\"","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":6,"line":25,"text":"\u201cOther Expenses\" The amounts appropriated under the title of \"Other Expenses\" are for operating costs other than \"Salaries & Wages\".","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":6,"line":27,"text":"\"Other Expenses\" are for operating costs other than \"Salaries & Wages\". Some of the items included in \"Other Expenses\" are: ","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":6,"line":36,"text":" Contractual services for garbage and trash removal, fire hydrant service, aid to volunteer fire companies, etc.","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":6,"line":40,"text":" Printing and advertising, utility services, Insurance and many other items essential to the services rendered by ","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":7,"line":2,"text":"EXPLANATORY STATEMENT - (Continued) BUDGET MESSAGE APPROPRIATION \"CAPS\"","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":7,"line":4,"text":" APPROPRIATION \"CAPS\" Chapter 89, Laws of 1990 extended and made sweeping changes to the Local \"CAPS\" law.","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":7,"line":7,"text":"Chapter 89, Laws of 1990 extended and made sweeping changes to the Local \"CAPS\" law. This law restrict the amount of expenditures the municipality may appropriate in a given budget year. . ","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":7,"line":11,"text":"The actual calculations are somewhat complex, but in general it works as follows: Starting with the figure in the 2014 budget for Total General Appropriations, various 2014 budget figures are subtracted. The result of this gives you the 2015 \"CAPS\" base. The \"CAPS\" base is then roultiplied by the allowable rate to determine the increase over the 2014 budget amount.","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":7,"line":13,"text":"subtracted. The result of this gives you the 2015 \"CAPS\" base. The \"CAPS\" base is then roultiplied by the allowable rate to determine the increase over the 2014 budget amount. In addition to the increase above, other increases to the \"CAPS\" are allowed. Examples would","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":7,"line":23,"text":"After the \"CAPS\" has been determined there are also many exceptions to the \"CAPS\" which are appropriations that will be outside of the \"CAPS\". Some of these exceptions are as follows: State & Federal Programs Offset by Revenues","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":7,"line":25,"text":" State & Federal Programs Offset by Revenues Reserve for Uncollected Taxes ","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":7,"line":28,"text":" Debt Service Capital 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. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":7,"line":34,"text":"Government Services in the State Department of Community Affairs. The \"CAPS\" for this budget was calculated as follows: I CALCULATION OF \"CAP\"","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":7,"line":38,"text":" Total Appropriations for 2014 $20,159,358 Less: ","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":7,"line":41,"text":" Interlocal Service Agreements $109,100 Judgments","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":7,"line":47,"text":" Total Municipal Debt Service 2,925,200 Total Other Operations 134,470","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":7,"line":61,"text":"2014 Bank 408,362 Allowable Operating Appropriations Before Additional Exceptions per (N.LS.40A:45,3) $14,782,891","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":7,"line":65,"text":" IL TAX LEVY CAP Chapter 62 created several new property tax and local government budgeting","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":7,"line":67,"text":" Chapter 62 created several new property tax and local government budgeting initiatives.","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":7,"line":72,"text":"The law (N.I.S.A. 40A:4-45.44 through 45.47) establishes a formula that limits the in the amount to be raised by taxation (tax levy) for the local municipal budget. The exception to the levy cap are municipalities that have a municipal purpose tax rate of $.10 or less for the previous tax year. ","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":7,"line":73,"text":"to be raised by taxation (tax levy) for the local municipal budget. The exception to the levy cap are municipalities that have a municipal purpose tax rate of $.10 or less for the previous tax year. \u2018The basis of the formula is a four percent increase to the previous year's amount to be raised by","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":7,"line":77,"text":"taxation, which is subject to various modifications. Modifications exist for waivers, changes in service delivery, capital improvements, deferred charges, special extraordinary aid, debt service, reductions in state formula aid, taxable value of new construction, and new referendums. ","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":7,"line":80,"text":" NOTE: MANDATORY MINEMUM BUDGET MESSAGE MUST INCLUDE SUMMARY OF: Sheet 3b(1a)","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":7,"line":84,"text":" 1. HOW THE LEVY AND APPROPRIATION \"CAP\" WAS CALCULATED. (Explain in words what the \"CAPS\" mean and show the figures) 2, A SUMMARY BY FUNCTION OF THE APPROPRIATIONS THAT ARE SPREAD AMONG MORE THAN ONE OFFICIAL LINE ITEM (e.g, If Police S&W appears in the regular section and also under \u201cOperations Excluded from \"CAPS\" section\", combine the figures for purposes of citizen understanding.","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":7,"line":85,"text":"1. HOW THE LEVY AND APPROPRIATION \"CAP\" WAS CALCULATED. (Explain in words what the \"CAPS\" mean and show the figures) 2, A SUMMARY BY FUNCTION OF THE APPROPRIATIONS THAT ARE SPREAD AMONG MORE THAN ONE OFFICIAL LINE ITEM (e.g, If Police S&W appears in the regular section and also under \u201cOperations Excluded from \"CAPS\" section\", combine the figures for purposes of citizen understanding. ","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":8,"line":2,"text":"EXPLANATORY STATEMENT - (Continued) BUDGET MESSAGE TE. CALCULATION OF LEVY CAP","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":8,"line":4,"text":" TE. CALCULATION OF LEVY CAP Prior Year Amount to be Raised by Taxation for Municipal Purposes Less: One Year Waivers","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":8,"line":7,"text":"Less: One Year Waivers Less: Prior Year Capital Improvement Fund & Down Payments Less: Prior Year Deferred Charges to Future Taxation Unfunded Changes in Service Provider (+/-)","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":8,"line":10,"text":"Changes in Service Provider (+/-) Net Prior Year Tax Levy for Municipal Purpose Tax for Cap Calculation Plus: 2% Cap Increase Plas: Prior Year Extraordinary Aid Award","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":8,"line":13,"text":"Plas: Prior Year Extraordinary Aid Award Adjusted Tax Levy Prior to Exclusions Exclusions: Change in Debt Service & Existing County Leases (+/-)","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":8,"line":15,"text":"Exclusions: Change in Debt Service & Existing County Leases (+/-) Offsets to State Formula Aid Loss Allowable LOSAP Increases","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":8,"line":20,"text":"Allowable Increase in Healthcare Costs Allowable Pension Increase Capital Improvement Fund &/or Down Payment on Improvements Deferred Charges to Future Taxation Unfunded","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":8,"line":21,"text":"Allowable Pension Increase Capital Improvement Fund &/or Down Payment on Improvements Deferred Charges to Future Taxation Unfunded Add Total Exciusions","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":8,"line":24,"text":"Add Total Exciusions Less Cancelled or Unexpended Waivers Less Cancelled or Unexpended Exclusions Less Prior Year Extraordinary Aid Award (complete after EA is awarded)","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":8,"line":25,"text":"Less Cancelled or Unexpended Waivers Less Cancelled or Unexpended Exclusions Less Prior Year Extraordinary Aid Award (complete after EA is awarded) ","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":8,"line":28,"text":" Adjusted Tax Levy Additions: New Ratables - Increase-in Valuations (New Construction & Additions)","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":8,"line":31,"text":"New Ratables - Increase-in Valuations (New Construction & Additions) Prior Year's Local Municipal Purpose Tax Rate (per $100) New Ratable Adjustment to Levy LFB Approved Statewide Blanket Waiver","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":8,"line":32,"text":"Prior Year's Local Municipal Purpose Tax Rate (per $100) New Ratable Adjustment to Levy LFB Approved Statewide Blanket Waiver ","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":8,"line":39,"text":" IHL GENERAL BUDGET HEARING 13,613,087 On May 26, 2015 at 7:00pm in the Borough Hall a hearing on the 2015 budget will be held.","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":8,"line":41,"text":"13,613,087 On May 26, 2015 at 7:00pm in the Borough Hall a hearing on the 2015 budget will be held. The public has the right and is encouraged to provide oral and written comments, ask questions and other wise participate in the budget adoption process. Information on the Municipal Budget,","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":8,"line":43,"text":"The public has the right and is encouraged to provide oral and written comments, ask questions and other wise participate in the budget adoption process. Information on the Municipal Budget, together with a true copy of the entire proposed budget is available to the public for their 13,613,087 | inspection by contacting David Maffei at the Borough Hall.","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":8,"line":44,"text":"and other wise participate in the budget adoption process. Information on the Municipal Budget, together with a true copy of the entire proposed budget is available to the public for their 13,613,087 | inspection by contacting David Maffei at the Borough Hall. 272,262","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":8,"line":47,"text":"272,262 13,885,349 TV. HEALTH BENEFIT CONTRIBUTIONS The total health insurance premiums are estimated at $ 2,283,963 for the Township for fiscal year 2015. \u2018The estimated employee contributions that represent the employee salary deferrals are estimated at $ 423,963","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":8,"line":48,"text":"13,885,349 TV. HEALTH BENEFIT CONTRIBUTIONS The total health insurance premiums are estimated at $ 2,283,963 for the Township for fiscal year 2015. \u2018The estimated employee contributions that represent the employee salary deferrals are estimated at $ 423,963 The net amount budgeted for health insurance premiums is $ 1,860,000","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":8,"line":49,"text":"The total health insurance premiums are estimated at $ 2,283,963 for the Township for fiscal year 2015. \u2018The estimated employee contributions that represent the employee salary deferrals are estimated at $ 423,963 The net amount budgeted for health insurance premiums is $ 1,860,000 ","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":8,"line":50,"text":"\u2018The estimated employee contributions that represent the employee salary deferrals are estimated at $ 423,963 The net amount budgeted for health insurance premiums is $ 1,860,000 90,920","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":8,"line":69,"text":"NOTE: MANDATORY MINIMUM BUDGET MESSAGE MUST INCLUDE A SUMMARY OF: Sheet 3b(1b)","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":8,"line":73,"text":" 1. HOW THE LEVY AND APPROPRIATION \"CAP\" WAS CALCULATED. (Explain in words what the \"CAPS\" mean and show the figures) 2. A SUMMARY BY FUNCTION OF THE APPROPRIATIONS THAT ARE SPREAD AMONG MORE THAN ONE OFFICIAL LINE ITEM (e.g. If Police S&W appears in the regular section and also under \u201cOperations Excluded from \"CAPS\" section\", combine the figures for purposes of citizen understanding.","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":8,"line":74,"text":"1. HOW THE LEVY AND APPROPRIATION \"CAP\" WAS CALCULATED. (Explain in words what the \"CAPS\" mean and show the figures) 2. A SUMMARY BY FUNCTION OF THE APPROPRIATIONS THAT ARE SPREAD AMONG MORE THAN ONE OFFICIAL LINE ITEM (e.g. If Police S&W appears in the regular section and also under \u201cOperations Excluded from \"CAPS\" section\", combine the figures for purposes of citizen understanding. ","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":9,"line":2,"text":"EXPLANATORY STATEMENT BUDGET MESSAGE - STRUCTURAL BUDGET IMBALANCES \u00a2","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":10,"line":2,"text":"EXPLANATORY STATEMENT - (continued) BUDGET MESSAGE ANALYSIS OF COMPENSATED ABSENCE LIABILITY","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":10,"line":7,"text":"GROSS DAYS OF APPROVED INDIVIDUAL ORGANIZATION/INDIVIDUALS ELIGIBLE FOR BENEFIT ACCUMULATED VALUE OF COMPENSATED LABOR LOCAL EMPLOYMENT ABSENCE ABSENCES AGREEMENTS ORDINANCE AGREEMENTS Salaried Employees $1,417,851","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":10,"line":8,"text":"ORGANIZATION/INDIVIDUALS ELIGIBLE FOR BENEFIT ACCUMULATED VALUE OF COMPENSATED LABOR LOCAL EMPLOYMENT ABSENCE ABSENCES AGREEMENTS ORDINANCE AGREEMENTS Salaried Employees $1,417,851 6,197 Days 1,417,851","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":10,"line":12,"text":"Total Funds Reserved as of end of 2014: = Total Funds Appropriated in 2015: - SHEET 3c","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":11,"line":2,"text":"BOROUGH OF POINT PLEASANT CURRENT FUNDS - ANTICIPATED REVENUES Anticipated Realized in Cash","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":11,"line":5,"text":"Anticipated Realized in Cash GENERAL REVENUES in 2014 FCOA 2015 2014 1. Surplus Anticipated 68-101 2,200,000 100,000 100,000 |","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":11,"line":7,"text":"FCOA 2015 2014 1. Surplus Anticipated 68-101 2,200,000 100,000 100,000 | 2. Surplus Anticipated with Prior Consent of Director of Local Government Services 08-102 Total Surplus Anticipated 08-100 2,200,000 109,000 100,000","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":11,"line":8,"text":"1. Surplus Anticipated 68-101 2,200,000 100,000 100,000 | 2. Surplus Anticipated with Prior Consent of Director of Local Government Services 08-102 Total Surplus Anticipated 08-100 2,200,000 109,000 100,000 3. Miscellaneous Revenues Section A: Local Revenues: XXXXAXKX XXXXXKAX XXXXXEAKK XXXXXAKK","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":11,"line":9,"text":"2. Surplus Anticipated with Prior Consent of Director of Local Government Services 08-102 Total Surplus Anticipated 08-100 2,200,000 109,000 100,000 3. Miscellaneous Revenues Section A: Local Revenues: XXXXAXKX XXXXXKAX XXXXXEAKK XXXXXAKK Licenses: XXXXXKXX XXXXXXKK XXX XD XXXXKXKK","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":11,"line":10,"text":"Total Surplus Anticipated 08-100 2,200,000 109,000 100,000 3. Miscellaneous Revenues Section A: Local Revenues: XXXXAXKX XXXXXKAX XXXXXEAKK XXXXXAKK Licenses: XXXXXKXX XXXXXXKK XXX XD XXXXKXKK Alcoholic Beverages 08-103 13,000 13,000 13,512","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":11,"line":22,"text":"Interest on Investments & Deposits 08-113 10,000 5,000 21,578 Anticipated Utility Operating Surplus - 08-114 Sheet - 4","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":12,"line":1,"text":"CURRENT FUNDS - ANTICIPATED REVENUES - (continued) Anticipated Realized in Cash GENERAL REVENUES in 2014","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":12,"line":3,"text":"Anticipated Realized in Cash GENERAL REVENUES in 2014 FCOA 2015 2014 3. Miscellaneous Revenues - Section A: Local Revemues (continued): XXXXKKKK XXXXXKXX XXKAXKKK XXXXKKKX","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":12,"line":5,"text":"FCOA 2015 2014 3. Miscellaneous Revenues - Section A: Local Revemues (continued): XXXXKKKK XXXXXKXX XXKAXKKK XXXXKKKX Total Section A: Local Revenues 08-001 448,000 433,000 602,396 ","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":12,"line":6,"text":"3. Miscellaneous Revenues - Section A: Local Revemues (continued): XXXXKKKK XXXXXKXX XXKAXKKK XXXXKKKX Total Section A: Local Revenues 08-001 448,000 433,000 602,396 Sheet - 4a","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":13,"line":1,"text":"CURRENT FUNDS - ANTICIPATED REVENUES - (continued) Anticipated Realized in Cash","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":13,"line":4,"text":"Anticipated Realized in Cash GENERAL REVENUES in 2014 FCOA 2015 2014 3. Miscellaneous Revenues ~ Section B: State Aid Without Offsetting Appropriations","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":13,"line":6,"text":"FCOA 2015 2014 3. Miscellaneous Revenues ~ Section B: State Aid Without Offsetting Appropriations Legislative Initiative Municipal Block Grant 09-201 Extraordinary Aid 09-204","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":13,"line":7,"text":"3. Miscellaneous Revenues ~ Section B: State Aid Without Offsetting Appropriations Legislative Initiative Municipal Block Grant 09-201 Extraordinary Aid 09-204 Consolidated Municipal Property Tax Relief 09-200 25,083 31,256 25,083","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":13,"line":18,"text":"FEMA Reimbursement 09-208 206,750 206,750 206,750 Total Section B: State Aid Without Offsetting Appropriations 09-001 1,434,326 3,574,381 3,574,381 Sheet - 5","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/2015/05/2015-Adopted-Budget.pdf","source_label":"2015-adopted-budget","page":14,"line":1,"text":"CURRENT FUNDS - ANTICIPATED REVENUES - (continued) Anticipated Realized in Cash","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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