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OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":23,"line":14,"text":"Employee Group Health Unemployment Insurance Police Department Salaries and 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. 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OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":23,"line":29,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS  For the Year Ended December 31, 2011","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":23,"line":33,"text":" Appropriated Expendi Budget After ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":23,"line":34,"text":"Appropriated Expendi Budget After  Modification","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":23,"line":40,"text":" Budget Charged  $ 8,500.00","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":24,"line":9,"text":"Recycling Salaries and Wages Other Expenses Solid Waste Collection","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":24,"line":12,"text":"Solid Waste Collection Contractual Buildings and Grounds Other 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. 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OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":24,"line":20,"text":"Environmental Commission. Salaries and Wages Other Expenses Animal Control Services","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":24,"line":29,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS  For the Year Ended December 31, 2011","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":24,"line":32,"text":"For the Year Ended December 31, 2011 Appropriated Expended Budget After Paid or Budget Modification Charged","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":24,"line":33,"text":"Appropriated Expended Budget After Paid or Budget Modification Charged $ 28,543.00 $ 28,543.00 $ 28,542.80 $","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":24,"line":34,"text":"Budget After Paid or Budget Modification Charged $ 28,543.00 $ 28,543.00 $ 28,542.80 $ 5,000.00 5,000.00","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":24,"line":83,"text":" Unexpended Balance Canceled","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":25,"line":2,"text":"Recreation Services and Programs Salaries and Wages Other Expenses Utility Expenses and Bulk Purchases","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":25,"line":12,"text":"State Uniform Construction Code Salaries and Wages Other Expenses Sick Pay Payouts","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":25,"line":24,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS  For the Year Ended December 31, 2011","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":25,"line":28,"text":" Appropriated Expended Budget After Paid or ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":25,"line":29,"text":"Appropriated Expended Budget After Paid or  Budget Modification arged","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":25,"line":31,"text":" Budget Modification arged  $ 215,140.00 $ 223,140.00 $ 221,112.54 $","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":25,"line":72,"text":" Unexpended Balance Canceled","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":26,"line":7,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS  For the Year Ended December 31, 2011","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":26,"line":11,"text":" Appropriated Expended Unexpended Budget After Paid or Balance Budget Modification Charged Reserved Canceled","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":26,"line":13,"text":"Budget After Paid or Balance Budget Modification Charged Reserved Canceled  Contingent $ 1,000.00 $ 1,000.00 $ 1,000.00","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":26,"line":19,"text":"Detail: Salaries and Wages 6,209,496.00 6,181,346.00 6,009,768.78 171,577.22 Other Expenses 5,107,149.00 5,648,417.58 4,745,202.35 903,215.23 ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":26,"line":22,"text":" Deferred Charges and Statutory Expenditures Within CAPS  Statutory 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":26,"line":24,"text":" Statutory Expenditures: Public Employees\u2019 Retirement System 264,613.00 264,613.00 264,613.00 Social Security System (O.A.S.I.) 480,000.00 465,000.00 454,279.66 10,720.34","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":26,"line":28,"text":"Police and Firemen's Retirement System 977,077.00 977,077.00 977,007.00 70.00 Deferred Charges and Statutory Expenditures Within CAPS 1,721,690.00 1,706,690.00 1,695,899.66 10,790.34 Total Appropriations Within CAPS 13,038,335.00 13,536,453.58 12,450,870.79 1,085,582.79","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":26,"line":30,"text":"Within CAPS 1,721,690.00 1,706,690.00 1,695,899.66 10,790.34 Total Appropriations Within CAPS 13,038,335.00 13,536,453.58 12,450,870.79 1,085,582.79  Relocation Assistance 750.00 750.00 750.00","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":26,"line":35,"text":" Shared Service Agreements: Municipal Court - Borough of Point Pleasant Beach 45,000.00 45,000.00 27,190.66 17,809.34 ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":27,"line":6,"text":" STATEMENT OF EXPENDITURES - REGULATORY BASIS  Public and Private 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":27,"line":8,"text":" Public and Private Programs Offset by Revenues:  Clean Communities Program","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":27,"line":22,"text":" Matching Funds for Grants  Total Operations - Excluded from 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":27,"line":27,"text":" Salaries and Wages  Other 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":27,"line":39,"text":" Appropriated  Budget After","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":27,"line":41,"text":" Budget After  Budget Modification","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":27,"line":43,"text":" Budget Modification $ 32,311.79 \u00a7$ 32,311.79 8,151.66","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":27,"line":54,"text":" Expended 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":27,"line":71,"text":" Unexpended Balance ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":28,"line":1,"text":"Payment of Bond Principal Interest on Bonds ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":28,"line":8,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS  For the Year Ended December 31, 2011","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":28,"line":11,"text":"For the Year Ended December 31, 2011 Appropriated xpend Budget After Paid or Budget Modification Charged 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":28,"line":12,"text":"Appropriated xpend Budget After Paid or Budget Modification Charged 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":28,"line":13,"text":"Budget After Paid or Budget Modification Charged Reserved  $ \u2014 2,060,000.00 $ 2,060,000.00 $  2,060,000.00","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":28,"line":21,"text":" Unexpended Balance Canceled","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":28,"line":27,"text":" Total Municipal Debt Service Excluded from CAPS 2,756,428.00 2,756,428.00 2,756,427.50  0.50","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":28,"line":35,"text":" Total General Appropriations Excluded from CAPS 3,359,703.79 3,386,822.17 3,361,970.83  $ 24,850.84  Subtotal General 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":28,"line":37,"text":" Subtotal General Appropriations 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":28,"line":40,"text":" Total General Appropriations  0.50","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":29,"line":7,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS For the Year Ended December 31, 2011 Budget After","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":29,"line":9,"text":"For the Year Ended December 31, 2011 Budget After Ref. Modification Budget A-3 $  18,411,903.00","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":29,"line":11,"text":"Ref. Modification Budget A-3 $  18,411,903.00 Added by N.J.S. 40A:4-87 A-2 27,118.38 Special Emergency Appropriation A-8 498,118.58","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":29,"line":13,"text":"Added by N.J.S. 40A:4-87 A-2 27,118.38 Special Emergency Appropriation A-8 498,118.58 A-3 $__18,937,139.96 Paid or","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":29,"line":19,"text":"Reserve for Encumbrances A-11 218,800.73 Appropriated Reserves for Federal and State Grants A-24 312,972.67 Deferred Charges A-8 93,780.00","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":29,"line":20,"text":"Appropriated Reserves for Federal and State Grants A-24 312,972.67 Deferred Charges A-8 93,780.00 Reserve for Uncollected Taxes A-2 2,013,864.21","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":31,"line":13,"text":"Due to State of New Jersey B-3 $ 1.20 Reserve for Animal Control Trust Fund Expenditures B2 $ 658.02 618.29 658.02 619.49 Open Space Trust Fund:","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":32,"line":21,"text":"Cash C-2 Grants Receivable C-7 Interfund - Water/Sewer Capital Fund C-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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":32,"line":24,"text":" Interfund - Payroll Fund Cc  Deferred Charges to Future Taxation:","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":32,"line":31,"text":" LIABILITIES, RESERVES AND FUND BALANCE  General Serial Bonds C-8","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":32,"line":42,"text":"Capital Improvement Fund C-14 Reserve for Payment of Debt C-13 Various Reserves C-15 Interfund - Current Fund Cc-9","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":32,"line":45,"text":"Interfund - Current Fund Cc-9 Reserve for Grants Receivable C-6 Fund Balance C-1 ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":32,"line":46,"text":"Reserve for Grants Receivable C-6 Fund Balance C-1  1,347,478.00","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":33,"line":6,"text":"GENERAL CAPITAL FUND STATEMENT OF FUND BALANCE - REGULATORY BASIS  Ref.","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":33,"line":11,"text":"Decreased by: Appropriated to 2011 Budget Revenue C-2 375,000.00. Balance, December 31, 2011 (o $ 14,339.61 ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":34,"line":23,"text":" Overexpenditure of Appropriation D-8 92,047.18 96,476.06  Expenditure Without Appropriation D-8 3,620.00","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":34,"line":25,"text":" Expenditure Without Appropriation D-8 3,620.00  195,667.18 610,101.06","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":34,"line":34,"text":" Overexpenditure of Improvement Authorization D 8,310.40 8,310.40 Fixed Capital D-14 30,197,184.00 28,916,180.00 Fixed Capital Authorized and Uncompleted D-15 6,221,436.00 7,029,040.00","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":35,"line":10,"text":"Ref. 2011 2010 LIABILITIES, RESERVES AND FUND BALANCE Operating Fund Appropriation Reserves D-4/D-10 $ 41,169.27 $ 3,380.00","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":35,"line":12,"text":"Operating Fund Appropriation Reserves D-4/D-10 $ 41,169.27 $ 3,380.00 Reserve for Encumbrances D-11 28,197.96 198,266.06 Customer Overpayments D-12 9,698.80 12,447.66","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":35,"line":14,"text":"Reserve for Encumbrances D-11 28,197.96 198,266.06 Customer Overpayments D-12 9,698.80 12,447.66 Interfund - Water/Sewer Utility Capital Fund D-22 662,896.14 662,896.14 Interfund - Current Fund D-22 1.34 7,439.34","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":35,"line":17,"text":"Interfund - Current Fund D-22 1.34 7,439.34 Interfund - Payroll Fund D-22 3,311.18 1,095.72 Accrued Interest on Bonds D-13 84,958.55 89,446.04 Emergency Note Payable D-9 513,625.00","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":35,"line":23,"text":"Reserve for Receivables and Other Assets D 1,238,338.62 810,565.25 Fund Balance D-1 363,187.28 356,356.23 Total Operating Fund 2,431,759.14 2,655,517.44 Capital Fund","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":35,"line":34,"text":"Capital Improvement Fund D-19 259,680.98 283,080.98 Down Payment on Improvements D 600.00 600.00 Reserve for Amortization D-20 28,580,585.27 28,158,495.00 Deferred Reserve for Amortization D-21 255,594.73 69,285.00","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":35,"line":38,"text":"Interfund - General Capital Fund D-5 450.00 Fund Balance D-2 425.55 35,225.55 Total Capital Fund 37,695,175.26 38,627,240.93 ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":35,"line":41,"text":" Total Liabilities, Reserves and Fund Balance  $_40,126,934.40","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":36,"line":6,"text":"WATER/SEWER UTILITY OPERATING FUND COMPARATIVE STATEMENT OF OPERATIONS AND CHANGE IN FUND BALANCE REGULATORY BASIS ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":36,"line":12,"text":"Ref. 2011 2\u00a2 Revenue and Other Income Realized: Fund Balance Utilized D-3 $ 345,000.00 $ 77,492.00 Water/Sewer Rents D-3 6,335,040.24 4,734,389.09","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":36,"line":13,"text":"Revenue and Other Income Realized: Fund Balance Utilized D-3 $ 345,000.00 $ 77,492.00 Water/Sewer Rents D-3 6,335,040.24 4,734,389.09 Interest on Delinquents D-3 51,545.09 32,546.35","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":36,"line":16,"text":"Interest on Delinquents D-3 51,545.09 32,546.35 Miscellaneous Revenue D-3 57,422.86 67,785.29 Reserve for Repayment of Debt D-3 7,800.00 99,796.00 Capital Surplus D-3 27,000.00 145,000.00","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":36,"line":17,"text":"Miscellaneous Revenue D-3 57,422.86 67,785.29 Reserve for Repayment of Debt D-3 7,800.00 99,796.00 Capital Surplus D-3 27,000.00 145,000.00 Other Credits to Income:","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":36,"line":18,"text":"Reserve for Repayment of Debt D-3 7,800.00 99,796.00 Capital Surplus D-3 27,000.00 145,000.00 Other Credits to Income: Unexpended Balance of Appropriation Reserves D-10 3,380.00 382,199.69","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":36,"line":20,"text":"Other Credits to Income: Unexpended Balance of Appropriation Reserves D-10 3,380.00 382,199.69 Cancel Accounts Payable 21,443.90 Total Revenue 6,827,188.19 5,560,652.32","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":36,"line":22,"text":"Cancel Accounts Payable 21,443.90 Total Revenue 6,827,188.19 5,560,652.32 Expenditures: Budget 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":36,"line":23,"text":"Total Revenue 6,827,188.19 5,560,652.32 Expenditures: Budget Appropriations: Operating D-4 4,962,885.12 4,964,113.06","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":36,"line":24,"text":"Expenditures: Budget Appropriations: Operating D-4 4,962,885.12 4,964,113.06 Debt Service D-4 827,236.14 568,080.00","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":36,"line":26,"text":"Operating D-4 4,962,885.12 4,964,113.06 Debt Service D-4 827,236.14 568,080.00 Deferred Charges D-4 530,920.00 Statutory Expenditures D-4 267,182.00 224,646.00","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":36,"line":28,"text":"Deferred Charges D-4 530,920.00 Statutory Expenditures D-4 267,182.00 224,646.00 Deficit in Operations in Prior Years 17,910.00 Miscellaneous Unidentified Charges 40,050.55","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":36,"line":31,"text":"Miscellaneous Unidentified Charges 40,050.55 Total Expenditures 6,588,223.26 5,814,799.61 Excess/(Deficit) in Revenue 238,964.93 (254,147.29) Adjustments to Income Before Fund Balance:","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":36,"line":32,"text":"Total Expenditures 6,588,223.26 5,814,799.61 Excess/(Deficit) in Revenue 238,964.93 (254,147.29) Adjustments to Income Before Fund Balance: Add:","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":36,"line":33,"text":"Excess/(Deficit) in Revenue 238,964.93 (254,147.29) Adjustments to Income Before Fund Balance: Add: Overexpenditure of Appropriations D-4/D-8 12,866.12 96,476.06","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":36,"line":35,"text":"Add: Overexpenditure of Appropriations D-4/D-8 12,866.12 96,476.06 Emergency Authorization D/D-4 100,000.00 513,625.00 Statutory Excess to Fund Balance 351,831.05 355,953.77","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":36,"line":37,"text":"Emergency Authorization D/D-4 100,000.00 513,625.00 Statutory Excess to Fund Balance 351,831.05 355,953.77 Fund Balance January 1 D 356,356.23 77,894.46 708,187.28 433,848.23","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":36,"line":38,"text":"Statutory Excess to Fund Balance 351,831.05 355,953.77 Fund Balance January 1 D 356,356.23 77,894.46 708,187.28 433,848.23 Decreased 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":36,"line":41,"text":"Decreased by: Utilization as Anticipated Revenue D-1 345,000.00 77,492.00 Fund Balance December 31 D $ 363,187.28 $ 356,356.23 ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":36,"line":42,"text":"Utilization as Anticipated Revenue D-1 345,000.00 77,492.00 Fund Balance December 31 D $ 363,187.28 $ 356,356.23  The accompanying notes are an integral part of these statements.","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":37,"line":5,"text":"WATER/SEWER UTILITY CAPITAL FUND STATEMENT OF FUND BALANCE - REGULATORY BASIS  Ref.","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":37,"line":10,"text":"Decreased by: Appropriated to 2011 Budget Revenue D-3/D-5 Balance, December 31, 2011 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":38,"line":7,"text":"WATER/SEWER UTILITY OPERATING FUND STATEMENT OF REVENUES - REGULATORY BASIS  For the Year Ended December 31, 2011","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":38,"line":12,"text":"Anticipated Excess or Ref. Budget Realized (Deficit Fund Balance Anticipated D-1 $ 345,000.00 $ 345,000.00 Water/Sewer Rents D-1/D-7 4,746,000.00 5,672,040.24 $ 926,040.24","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":38,"line":13,"text":"Ref. Budget Realized (Deficit Fund Balance Anticipated D-1 $ 345,000.00 $ 345,000.00 Water/Sewer Rents D-1/D-7 4,746,000.00 5,672,040.24 $ 926,040.24 Interest on Delinquents D-1/D-5 32,000.00 51,545.09 19,545.09","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":38,"line":18,"text":"Increased Rents D-1/D-7 663,000.00 663,000.00 Reserve for Repayment of Debt D-1/D-2/D-5 7,800.00 7,800.00 Capital Surplus D-1/D-2/D-5 27,000.00 27,000.00 Surcharge 593,621.00 (593,621.00)","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":38,"line":19,"text":"Reserve for Repayment of Debt D-1/D-2/D-5 7,800.00 7,800.00 Capital Surplus D-1/D-2/D-5 27,000.00 27,000.00 Surcharge 593,621.00 (593,621.00) ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":38,"line":25,"text":"Ref. D-4 Analysis of Miscellaneous Revenue:  Connection Fees $ 9,455.00","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":39,"line":5,"text":"WATER/SEWER UTILITY OPERATING FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS  For the Year Ended December 31, 2011","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":39,"line":9,"text":" Appropriated Budget After Budget Modification","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":39,"line":10,"text":"Appropriated Budget After Budget Modification Operating:","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":39,"line":11,"text":"Budget After Budget Modification Operating: Salaries and Wages $ \u2014 1,007,663.00  \u00a7 977,663.00","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":39,"line":13,"text":"Operating: Salaries and Wages $ \u2014 1,007,663.00  \u00a7 977,663.00 Other Expenses 1,642,981.00 1,672,981.00 Ocean County Utilities Authority 2,199,375.00 2,299,375.00","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":39,"line":16,"text":"Ocean County Utilities Authority 2,199,375.00 2,299,375.00 Debt Service: Payment of Bond Principal 585,000.00 585,000.00 Interest on Bonds 236,000.00 236,000.00","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":39,"line":17,"text":"Debt Service: Payment of Bond Principal 585,000.00 585,000.00 Interest on Bonds 236,000.00 236,000.00 Interest on Notes 6,300.00 6,300.00","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":39,"line":22,"text":"Emergency Authorizations 513,625.00 513,625.00 Overexpenditure of Appropriations 17,295.00 17,295.00 Statutory Expenditures: Contribution to:","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":39,"line":23,"text":"Overexpenditure of Appropriations 17,295.00 17,295.00 Statutory Expenditures: Contribution to: Public Employees\u2019 Retirement System 162,182.00 162,182.00","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":39,"line":27,"text":"Social Security System (O.A.S.L) 80,000.00 80,000.00 Unemployment Compensation Insurance 25,000.00 25,000.00  xpend","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":39,"line":64,"text":" Canceled expended  $ 12,866.12","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":39,"line":84,"text":"Ref. D-3 Analysis of Budget After Modification: Budget Appropriations D3 $  6,475,421.00 Emergency Appropriation D-1/D-8 100,000.00","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":39,"line":85,"text":"Analysis of Budget After Modification: Budget Appropriations D3 $  6,475,421.00 Emergency Appropriation D-1/D-8 100,000.00 ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":39,"line":86,"text":"Budget Appropriations D3 $  6,475,421.00 Emergency Appropriation D-1/D-8 100,000.00  $___6,575,421.00","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":39,"line":94,"text":"Deferred Charges - Emergency Authorizations D-8 Deferred Charges - Overexpenditure of Appropriations D-8 Accrued Interest Bonds D-13 ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":40,"line":5,"text":" PAYROLL FUND COMPARATIVE BALANCE SHEET - REGULATORY BASIS As of December 31,","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":40,"line":14,"text":"LIABILITIES Payroll Taxes Payable $ 71,828.58 $ 67,692.36 Interfund - General Capital Fund 15,935.00 15,935.00 Interfund - Current Fund 1,305.63","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":42,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2011 ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":42,"line":7,"text":" This report includes the financial statements of the Borough of Point Pleasant (the \u201cBorough\u201d), within the County of Ocean, in the State of New Jersey and reflects the activities of the Municipality which is under the control of the Mayor and Borough Council. The financial","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":42,"line":9,"text":"within the County of Ocean, in the State of New Jersey and reflects the activities of the Municipality which is under the control of the Mayor and Borough Council. The financial statements of the Board of Education, the first aid organization and volunteer fire companies are reported separately since their activities are administered by separate boards.","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":42,"line":20,"text":"The Governmental Accounting Standards Board (\u201cGASB\u201d) is the recognized standard- setting body for establishing governmental accounting and financial reporting principles generally accepted in the United States of America. The GASB Codification established certain fund types and account groups to be used by general purpose governmental units","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":42,"line":23,"text":"certain fund types and account groups to be used by general purpose governmental units when reporting financial position and results of operations in accordance with accounting principles generally accepted in the United States of America (\u201cGAAP\u201d). ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":42,"line":29,"text":"Affairs, State of New Jersey (the \u201cDivision\u201d). Such principles and practices are designed primarily for determining compliance with legal provisions and budgetary restrictions and 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 activities through","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":42,"line":31,"text":"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 activities through the following separate funds which differ from the fund structure required by accounting principles generally accepted in the United States of America:","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":42,"line":35,"text":" Current Fund - resources and expenditures for governmental operations of a general nature. Grant Fund - accounts for receipts and disbursements of Federal and State grants. ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":42,"line":36,"text":"Current Fund - resources and expenditures for governmental operations of a general nature. Grant Fund - accounts for receipts and disbursements of Federal and State grants.  Trust Funds - receipts, custodianship, and disbursement of monies in accordance with the","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":42,"line":41,"text":" Animal Control Trust Fund - animal license revenue and expenditures.  Length of Service Award Program Fund - Receipt and disbursement of funds held in trust","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":43,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2011 ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":43,"line":19,"text":" Payroll Fund - receipts and disbursements to account for the payroll and payroll tax liabilities of the Borough. Amounts are received from the Current and Water - Sewer Utility.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":43,"line":35,"text":" Budgets and Budgetary Accounting - the Borough of Point Pleasant must adopt an annual budget in accordance with N.J.S.A. 40A:4-4 et al. N.J.S.A. 40A:4-5 which requires the governing body to introduce and approve the annual municipal budget no later than February","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":43,"line":36,"text":"Budgets and Budgetary Accounting - the Borough of Point Pleasant must adopt an annual budget in accordance with N.J.S.A. 40A:4-4 et al. N.J.S.A. 40A:4-5 which requires the governing body to introduce and approve the annual municipal budget no later than February 10 of each year. At introduction, the governing body shall fix the time and place for a","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":43,"line":37,"text":"budget in accordance with N.J.S.A. 40A:4-4 et al. N.J.S.A. 40A:4-5 which requires the governing body to introduce and approve the annual municipal budget no later than February 10 of each year. At introduction, the governing body shall fix the time and place for a public hearing on the budget and must advertise the time and place at least ten days prior to","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":43,"line":39,"text":"10 of each year. At introduction, the governing body shall fix the time and place for a public hearing on the budget and must advertise the time and place at least ten days prior to the hearing in a newspaper published and circulated in the municipality. The public hearing must not be held less than twenty-eight days after the date the budget was introduced. After","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":43,"line":41,"text":"the hearing in a newspaper published and circulated in the municipality. The public hearing must not be held less than twenty-eight days after the date the budget was introduced. After the hearing has been held, the governing body may, by majority vote, adopt the budget or may amend the budget in accordance with N.J.S.A. 40A:4-9.","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":43,"line":42,"text":"must not be held less than twenty-eight days after the date the budget was introduced. After the hearing has been held, the governing body may, by majority vote, adopt the budget or may amend the budget in accordance with N.J.S.A. 40A:4-9.","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":43,"line":43,"text":"the hearing has been held, the governing body may, by majority vote, adopt the budget or may amend the budget in accordance with N.J.S.A. 40A:4-9.","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":44,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2011 ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":44,"line":12,"text":"An extension of the statutory dates for introduction, approval and adoption of the municipal budget may be granted by the Director of the Division of Local Government Services, with the permission of the Local Finance Board. ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":44,"line":15,"text":" Budgets are adopted on the same basis of accounting utilized for the preparation of the Borough\u2019s financial statements. ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":44,"line":16,"text":"Budgets are adopted on the same basis of accounting utilized for the preparation of the Borough\u2019s financial statements.  Cash, Cash Equivalents and Investments - New Jersey municipal units are required 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":44,"line":23,"text":"the State of New Jersey or the New Jersey Cash Management Fund. N.J.S.A. 40A:5-15.1 provides a list of securities which may be purchased by New Jersey municipal units.  The Borough of Point Pleasant is required to deposit funds in public depositories protected","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":44,"line":42,"text":"The Borough considers highly liquid investments with an original maturity of three months or less at the time of purchase to be cash equivalents.","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":45,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2011 ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":45,"line":11,"text":" Property Taxes and Other Revenues - property taxes and other revenues are recognized on a cash basis. Receivables for property taxes and other items that are susceptible to accrual ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":45,"line":15,"text":"are recorded with offsetting reserves on the balance sheet of the Borough\u2019s Current Fund. GAAP requires such revenues to be recognized in the accounting period when they become susceptible to accrual, reduced by an allowance for doubtful accounts. Property taxes are payable quarterly on the first day of February, May, August and November.","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":45,"line":19,"text":" Grant Revenues and Expenditures - Federal and State grants, entitlements or shared revenues received for purposes normally financed through the Current Fund are recognized when anticipated in the Borough budget. GAAP requires such revenues to be recognized","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":45,"line":20,"text":"Grant Revenues and Expenditures - Federal and State grants, entitlements or shared revenues received for purposes normally financed through the Current Fund are recognized when anticipated in the Borough budget. GAAP requires such revenues to be recognized in the accounting period when they are earned and the expenditures to be recognized when","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":45,"line":21,"text":"revenues received for purposes normally financed through the Current Fund are recognized when anticipated in the Borough budget. GAAP requires such revenues to be recognized in the accounting period when they are earned and the expenditures to be recognized when the liability is incurred.","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":45,"line":22,"text":"when anticipated in the Borough budget. GAAP requires such revenues to be recognized in the accounting period when they are earned and the expenditures to be recognized when the liability is incurred. ","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":45,"line":25,"text":" Expenditures - unexpended or uncommitted appropriations, at December 31, are reported as expenditures through the establishment of appropriation reserves unless canceled by the governing body. GAAP requires expenditures to be recognized in the accounting period in","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":45,"line":26,"text":"Expenditures - unexpended or uncommitted appropriations, at December 31, are reported as expenditures through the establishment of appropriation reserves unless canceled by the governing body. GAAP requires expenditures to be recognized in the accounting period in which the fund liability is incurred, if measurable, except for unmatured interest on general","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":45,"line":27,"text":"as expenditures through the establishment of appropriation reserves unless canceled by the governing body. GAAP requires expenditures to be recognized in the accounting period in which the fund liability is incurred, if measurable, except for unmatured interest on general long-term debt, which should be recognized when due.","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":45,"line":29,"text":"which the fund liability is incurred, if measurable, except for unmatured interest on general long-term debt, which should be recognized when due.  Encumbrances - contractual orders at December 31 are reported as expenditures through the","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":45,"line":31,"text":" Encumbrances - contractual orders at December 31 are reported as expenditures through the establishment of a reserve for encumbrances. Encumbrances do not constitute expenditures under GAAP.","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":45,"line":32,"text":"Encumbrances - contractual orders at December 31 are reported as expenditures through the establishment of a reserve for encumbrances. Encumbrances do not constitute expenditures under GAAP. ","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":45,"line":35,"text":" Appropriation Reserves - are available until lapsed at the close of the succeeding year to meet specific claims, commitments or contracts incurred during the preceding year. Lapsed appropriation reserves are recorded as additions to income. Appropriation reserves do not","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":45,"line":36,"text":"Appropriation Reserves - are available until lapsed at the close of the succeeding year to meet specific claims, commitments or contracts incurred during the preceding year. Lapsed appropriation reserves are recorded as additions to income. Appropriation reserves do not exist under GAAP.","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":45,"line":37,"text":"meet specific claims, commitments or contracts incurred during the preceding year. Lapsed appropriation reserves are recorded as additions to income. Appropriation reserves do not exist under GAAP. ","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":45,"line":41,"text":"Deferred Charges - the regulatory basis of accounting utilized by the Borough requires that certain expenditures be deferred, and raised as items of appropriation in budgets of succeeding years. These deferred charges include the two general categories, overexpenditures and emergency appropriations.  Overexpenditures occur when","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":45,"line":43,"text":"succeeding years. These deferred charges include the two general categories, overexpenditures and emergency appropriations.  Overexpenditures occur when expenditures recorded as \u201cpaid or charged\u201d exceed available appropriation balances. Emergency appropriations occur when, subsequent to the adoption of a balanced budget, the","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":45,"line":44,"text":"overexpenditures and emergency appropriations.  Overexpenditures occur when expenditures recorded as \u201cpaid or charged\u201d exceed available appropriation balances. Emergency appropriations occur when, subsequent to the adoption of a balanced budget, the governing body authorizes the establishment of additional appropriations based on","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":45,"line":45,"text":"expenditures recorded as \u201cpaid or charged\u201d exceed available appropriation balances. Emergency appropriations occur when, subsequent to the adoption of a balanced budget, the governing body authorizes the establishment of additional appropriations based on unforeseen circumstances or for other special purposes as defined by statute.","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":45,"line":46,"text":"Emergency appropriations occur when, subsequent to the adoption of a balanced budget, the governing body authorizes the establishment of additional appropriations based on unforeseen circumstances or for other special purposes as defined by statute. ","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":46,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2011 ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":46,"line":11,"text":" Deferred Charges (continued) - Overexpenditures and emergency appropriations are deducted from total expenditures in the calculation of operating results and are established ","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":46,"line":12,"text":"Deferred Charges (continued) - Overexpenditures and emergency appropriations are deducted from total expenditures in the calculation of operating results and are established  as assets for Deferred Charges on the respective balance sheet. GAAP does not permit the","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":46,"line":15,"text":"as assets for Deferred Charges on the respective balance sheet. GAAP does not permit the deferral of overexpenditures to succeeding budgets. In addition, GAAP does not recognize expenditures based on the authorization of an appropriation. Instead, the authorization of special purpose expenditures, such as the preparation of tax maps or revaluation of","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":46,"line":16,"text":"deferral of overexpenditures to succeeding budgets. In addition, GAAP does not recognize expenditures based on the authorization of an appropriation. Instead, the authorization of special purpose expenditures, such as the preparation of tax maps or revaluation of assessable real property, would represent the designation of fund balance. The status of","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":46,"line":17,"text":"expenditures based on the authorization of an appropriation. Instead, the authorization of special purpose expenditures, such as the preparation of tax maps or revaluation of assessable real property, would represent the designation of fund balance. The status of deferred charges at December 31, 2011 is set forth in Note 8.","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":46,"line":18,"text":"special purpose expenditures, such as the preparation of tax maps or revaluation of assessable real property, would represent the designation of fund balance. The status of deferred charges at December 31, 2011 is set forth in Note 8. ","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":46,"line":21,"text":" Compensated Absences - expenditures relating to obligations for unused vested accumulated vacation and sick pay are not recorded until paid. GAAP requires that the amount that would normally be liquidated with expendable available financial resources be recorded as","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":46,"line":23,"text":"vacation and sick pay are not recorded until paid. GAAP requires that the amount that would normally be liquidated with expendable available financial resources be recorded as an expenditure in the operating funds and the remaining obligations be recorded as a long- term obligation.","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":46,"line":24,"text":"would normally be liquidated with expendable available financial resources be recorded as an expenditure in the operating funds and the remaining obligations be recorded as a long- term obligation. ","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":46,"line":37,"text":"Inventory of Supplies - the cost of inventories of supplies for all funds are recorded as expenditures at the time individual items are purchased. The inventories have offsetting reserve amounts. ","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":46,"line":40,"text":" Fixed Assets - Utility - property and equipment purchased by the Utility Funds are recorded in the Utility Capital Funds at cost and is adjusted for dispositions and abandonments. The amount reported for reserve for amortization of fixed capital acquired on the balance sheet","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":46,"line":43,"text":"amount reported for reserve for amortization of fixed capital acquired on the balance sheet of the Utility Capital Funds represents the aggregate charges (capital outlay and debt service) to the operating budget for the costs of acquisitions of property and equipment and proceeds from grants-in-aid. The utilities do not record depreciation of property and","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":46,"line":44,"text":"of the Utility Capital Funds represents the aggregate charges (capital outlay and debt service) to the operating budget for the costs of acquisitions of property and equipment and proceeds from grants-in-aid. The utilities do not record depreciation of property and equipment. GAAP does not require the establishment of a reserve for amortization of fixed","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":46,"line":45,"text":"service) to the operating budget for the costs of acquisitions of property and equipment and proceeds from grants-in-aid. The utilities do not record depreciation of property and equipment. GAAP does not require the establishment of a reserve for amortization of fixed capital, whereas it does require the recognition of depreciation of property and equipment","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":47,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2011 ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":47,"line":12,"text":"Reserve for Sale of Municipal Assets - the proceeds of the sale of municipal assets can be held until made available through a future budget appropriation. GAAP requires such proceeds to be recorded as revenue in the year of sale. ","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":47,"line":13,"text":"held until made available through a future budget appropriation. GAAP requires such proceeds to be recorded as revenue in the year of sale.  General Fixed Assets - property and equipment purchased by the Current and the General","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":47,"line":15,"text":" General Fixed Assets - property and equipment purchased by the Current and the General Capital Funds are recorded as expenditures at the time of purchase and are not capitalized. ","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":47,"line":16,"text":"General Fixed Assets - property and equipment purchased by the Current and the General Capital Funds are recorded as expenditures at the time of purchase and are not capitalized.  Accounting for Governmental Fixed Assets, as promulgated by Technical Accounting","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":47,"line":31,"text":" No depreciation on general fixed assets is recorded in the financial statements.  Fixed assets acquired through grants-in-aid or contributed capital are not accounted for","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":47,"line":33,"text":" Fixed assets acquired through grants-in-aid or contributed capital are not accounted for separately. ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":47,"line":38,"text":"presented in the accompanying Balance Sheets and Statements of Operations and Changes in Fund Balance in order to provide an understanding of changes in the Borough\u2019s financial position. However, Comparative Statements of Revenue and Statements of Expenditures have not been presented since this inclusion would make the statements unduly complex and","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":47,"line":39,"text":"in Fund Balance in order to provide an understanding of changes in the Borough\u2019s financial position. However, Comparative Statements of Revenue and Statements of Expenditures have not been presented since this inclusion would make the statements unduly complex and difficult to read.","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":47,"line":43,"text":" Basic Financial Statements  The GASB Codification also defines the financial statements of a governmental unit to be","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":47,"line":45,"text":" The GASB Codification also defines the financial statements of a governmental unit to be presented in the general purpose financial statements to be in accordance with GAAP. The Borough presents the financial statements listed in the table of contents which are required","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":47,"line":46,"text":"The GASB Codification also defines the financial statements of a governmental unit to be presented in the general purpose financial statements to be in accordance with GAAP. The Borough presents the financial statements listed in the table of contents which are required by the Division and which differ from the financial statements required by GAAP. In","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":47,"line":47,"text":"presented in the general purpose financial statements to be in accordance with GAAP. The Borough presents the financial statements listed in the table of contents which are required by the Division and which differ from the financial statements required by GAAP. In addition, the Division requires the financial statements listed in the table of contents to be","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":47,"line":48,"text":"Borough presents the financial statements listed in the table of contents which are required by the Division and which differ from the financial statements required by GAAP. In addition, the Division requires the financial statements listed in the table of contents to be referenced to the supplementary schedules. This practice differs from GAAP.","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":47,"line":49,"text":"by the Division and which differ from the financial statements required by GAAP. In addition, the Division requires the financial statements listed in the table of contents to be referenced to the supplementary schedules. This practice differs from GAAP. ","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":48,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2011 ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":48,"line":13,"text":"bank balance of $16,570,710.24. Of the bank balance $250,000.00 was covered by federal depository insurance, and the remainder was covered by the Governmental Unit Deposit Protection Act. ","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":48,"line":31,"text":"LOSAP $622,583.55 $622,583.55 Interest Rate Risk  LOSAP investment options are at the discretion of each individual participant and not the","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":48,"line":42,"text":" During the year, the Borough had none of its idle funds invested in repurchase agreements  collateralized by eligible securities. At the close of the year, no such investments were held by","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":49,"line":6,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2011 ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":49,"line":20,"text":" LONG-TERM DEBT  The Local Bond Law governs the issuance of bonds and notes to finance general municipal","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":49,"line":23,"text":"The Local Bond Law governs the issuance of bonds and notes to finance general municipal capital expenditures. Bonds are retired in serial installments within the statutory period of usefulness, Bonds issued by the Borough are general obligation bonds, backed by the full faith and credit of the Borough. Bond anticipation notes are issued to temporarily finance capital","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":49,"line":29,"text":"must be paid no later than the tenth anniversary of the date of the original note. The State of New Jersey also prescribes that on or before the third anniversary date of the original note a payment of at least equal to the first legally payable installment of the bonds in anticipation of which such notes were issued be paid. A second legal installment must be paid if the notes are to be renewed","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":50,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2011 ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":50,"line":5,"text":" NOTES LONG-TERM DEBT (continued) Bonds Payable (continued) ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":50,"line":10,"text":" Schedule of Annual Debt Service Requirements for Principal and Interest for the Next Five (5) Years and  Five-Year Increments Thereafter for General Capital Fund Bonds Issued and Outstanding","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":51,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2011 ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":51,"line":5,"text":" NOTES LONG-TERM DEBT (continued) Bonds Payable (continued) ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":51,"line":8,"text":" Schedule of Annual Debt Service Requirements for Principal and Interest for the Next Five (5) Years and Five-Year Increments Thereafter for Water-Sewer Utility Capital Fund Bonds Issued and Outstanding ","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":51,"line":34,"text":" rate at 2.00%. $ 75,883.60  On October 24, 2000, the Borough received a $305,000.00","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":51,"line":44,"text":" rate at 2.00%. 155,503.74  On November 1, 2010 the Borough received a $113,000.00","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":51,"line":50,"text":" $2,407.18 to $3,478.57 through 2030, interest rate at 2.00% 110,616.65 Total General Capital Loans $ __ 342,003.99 ","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":52,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2011 ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":52,"line":5,"text":" NOTE5 LONG-TERM DEBT (continued) Loans Payable (continued) General Capital Fund Loans Payable (continued)","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":52,"line":9,"text":" Schedule of Annual Debt Service Requirements for Principal and Interest for the Next Five (5) Years and  Five-Year Increments Thereafter for General Capital Fund Loans Issued and Outstanding","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":52,"line":25,"text":" Changes in Outstanding Long-Term Debt  Transactions for the year ended December 31, 2011 are summarized as follows:","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":53,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2011 ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":53,"line":5,"text":" NOTES LONG-TERM DEBT (continued)  NOTE 6","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":53,"line":11,"text":" New Jersey statutes limit the debt of a municipality to 3.50% of the average of the last three preceding years equalized valuations of the taxable real estate and improvements. The Borough\u2019s statutory net debt at December 31, 2011 was .58%. The Borough\u2019s remaining","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":53,"line":13,"text":"preceding years equalized valuations of the taxable real estate and improvements. The Borough\u2019s statutory net debt at December 31, 2011 was .58%. The Borough\u2019s remaining borrowing power is 2.92%. ","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":53,"line":16,"text":" The summary of municipal debt for the last three years and the calculation of statutory net debt is presented in the Supplementary Data section of this report. ","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":53,"line":19,"text":" SHORT-TERM DEBT  The Borough issues bond anticipation notes to temporarily fund various capital projects prior","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":53,"line":30,"text":" The Borough issues special emergency notes to fund special emergency appropriations prior to the funds being raised in the budget. The term of the notes cannot exceed one year but the notes may be renewed from time to time, but at least 1/5 of all such notes, and the renewals thereof,","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":53,"line":31,"text":"The Borough issues special emergency notes to fund special emergency appropriations prior to the funds being raised in the budget. The term of the notes cannot exceed one year but the notes may be renewed from time to time, but at least 1/5 of all such notes, and the renewals thereof, shall mature and be paid not later than the last day of the fifth year following the date of the","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":53,"line":38,"text":"emergency notes. The notes were issued on December 21, 2011 and mature on December 21, 2012 at an interest rate of 2.25%.  Emergency Notes (40A:4-51)","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":53,"line":43,"text":"Any local unit may borrow money and issue negotiable notes to meet an emergency appropriation. All such notes, and any renewals thereof, shall mature not later than the last day of the fiscal year next succeeding the fiscal year in which such notes were issued and the emergency appropriation authorized.","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":53,"line":45,"text":"of the fiscal year next succeeding the fiscal year in which such notes were issued and the emergency appropriation authorized.  -18-","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":54,"line":6,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2011 ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":54,"line":9,"text":" SHORT-TERM DEBT (continued) Changes in Special Emergency Notes and Emergency Notes ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":54,"line":27,"text":"of the capital projects to be raised by future taxation. Funded deferred charges relate to permanent debt issued, whereas unfunded deferred charges relate to temporary or non-funding of the authorized cost of capital projects. According to the New Jersey Statutes Annotated 40A:2-4, the Borough may levy taxes on all taxable property within the local unit to repay the","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":54,"line":29,"text":"of the authorized cost of capital projects. According to the New Jersey Statutes Annotated 40A:2-4, the Borough may levy taxes on all taxable property within the local unit to repay the debt. Annually, the Borough raises the debt requirements for the particular year in the current budget. As funds are raised, the deferred charges are reduced.","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":54,"line":30,"text":"40A:2-4, the Borough may levy taxes on all taxable property within the local unit to repay the debt. Annually, the Borough raises the debt requirements for the particular year in the current budget. As funds are raised, the deferred charges are reduced. ","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":54,"line":31,"text":"debt. Annually, the Borough raises the debt requirements for the particular year in the current budget. As funds are raised, the deferred charges are reduced.  -19-","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":55,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2011 ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":55,"line":5,"text":" NOTE8 DEFERRED CHARGES TO BE RAISED IN SUCCEEDING BUDGETS  Certain expenditures are required to be deferred to budgets of succeeding years. At December","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":55,"line":7,"text":" Certain expenditures are required to be deferred to budgets of succeeding years. At December 31, 2011 the following deferred charges are shown on the Balance Sheets of the various funds: ","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":55,"line":11,"text":"Balance Balance December 2012 Budget Succeeding  31,2011 _ Appropriation Budgets","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":55,"line":13,"text":" 31,2011 _ Appropriation Budgets  Current Fund:","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":55,"line":19,"text":"Deficit in Operations 32,541.79 32,541.79 - Overexpenditure of Appropriation Reserves 13,462.87 13,462.87  638,083.24 225,946.79 412,136.45","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":55,"line":25,"text":" Emergency Appropriation 100,000.00 100,000.00 - Overexpenditure of Appropriation 92,047.18 92,047.18 - Expenditure Without Appropriation 3,620.00 3,620.00 -","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":55,"line":26,"text":"Emergency Appropriation 100,000.00 100,000.00 - Overexpenditure of Appropriation 92,047.18 92,047.18 - Expenditure Without Appropriation 3,620.00 3,620.00 - ","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":55,"line":27,"text":"Overexpenditure of Appropriation 92,047.18 92,047.18 - Expenditure Without Appropriation 3,620.00 3,620.00 -  195,667.18 195,667.18 -","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":55,"line":32,"text":"Water-Sewer Utility Capital Fund: Overexpenditure of Improvement  Authorization 8,310.40 8,310.40 -","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":55,"line":38,"text":" The appropriations in the 2012 budget are not as required by statute.  NOTE9 TAXES COLLECTED IN ADVANCE","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":55,"line":42,"text":" Taxes collected in advance and set forth as cash liabilities in the financial statements, are as follows: Balance December 31","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":56,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2011 ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":56,"line":11,"text":"Tax Assessor as of October 1* in each year and filed with the County Board of Taxation (\u201cBoard\u201d) by January 10\" of the following year. Upon the filing of certified adopted budgets by the Borough, Regional High School District, Local School District, and County, the tax rate is struck by the Board based on the certified amounts in each of the taxing districts for collection","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":56,"line":12,"text":"(\u201cBoard\u201d) by January 10\" of the following year. Upon the filing of certified adopted budgets by the Borough, Regional High School District, Local School District, and County, the tax rate is struck by the Board based on the certified amounts in each of the taxing districts for collection to fund the budgets. Pursuant to statute, this process is to be completed on or before May 20\u00b0,","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":56,"line":14,"text":"struck by the Board based on the certified amounts in each of the taxing districts for collection to fund the budgets. Pursuant to statute, this process is to be completed on or before May 20\u00b0, with a completed duplicate of the tax rolls to be delivered to the Borough Tax Collector (\u201cCollector\u201d) on or before June 3\".","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":56,"line":22,"text":"the property owner receives a preliminary bill for the succeeding year based on one half of the prior year\u2019s tax. The preliminary payments are due and payable on February 1* and May 1*. The N.J. Statutes allow a grace period of 10 days for each payment period and the Borough granted this option to taxpayers. Taxes become delinquent if not paid on the installment dates and","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":56,"line":23,"text":"prior year\u2019s tax. The preliminary payments are due and payable on February 1* and May 1*. The N.J. Statutes allow a grace period of 10 days for each payment period and the Borough granted this option to taxpayers. Taxes become delinquent if not paid on the installment dates and become subject to interest penalties of 8% or 18% of the amount delinquent. If taxes are","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":56,"line":35,"text":"C. 63 provides that any municipality that levies school taxes on a school year basis may defer from the municipal purposes tax levy 50% (fifty percent) of the levy. The amounts so deferred shall be regarded as fund balance and shall be used to offset the local property tax levy for local purposes. At year end taxes due consisted of the following:","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":56,"line":36,"text":"from the municipal purposes tax levy 50% (fifty percent) of the levy. The amounts so deferred shall be regarded as fund balance and shall be used to offset the local property tax levy for local purposes. At year end taxes due consisted of the following: ","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":57,"line":6,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2011 ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":57,"line":9,"text":" FUND BALANCES APPROPRIATED  Fund Balances at December 31, 2011, which are appropriated and included as anticipated","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":57,"line":11,"text":" Fund Balances at December 31, 2011, which are appropriated and included as anticipated revenue in the 2012 municipal budgets for the year ended December 31, 2012, are as follows: ","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":57,"line":12,"text":"Fund Balances at December 31, 2011, which are appropriated and included as anticipated revenue in the 2012 municipal budgets for the year ended December 31, 2012, are as follows:  Current Fund $1,221,000.00","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":57,"line":17,"text":" PENSIONS AND RETIREMENT PLANS  Plan Description","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":57,"line":23,"text":"and the Police and Firemen\u2019s Retirement System (PFRS), cost-sharing multiple-employer defined benefit pension plans administered by the Division of Pensions in the Department of the Treasury, State of New Jersey. The plans provide retirement, death, disability benefits and medical benefits to certain qualifying plan members and beneficiaries. The Public Employees\u2019","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":57,"line":24,"text":"defined benefit pension plans administered by the Division of Pensions in the Department of the Treasury, State of New Jersey. The plans provide retirement, death, disability benefits and medical benefits to certain qualifying plan members and beneficiaries. The Public Employees\u2019 Retirement System was established January 1, 1955 under the provisions of N.J.S.A. 43:15A.","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":57,"line":25,"text":"Treasury, State of New Jersey. The plans provide retirement, death, disability benefits and medical benefits to certain qualifying plan members and beneficiaries. The Public Employees\u2019 Retirement System was established January 1, 1955 under the provisions of N.J.S.A. 43:15A. The Police and Firemen\u2019s Retirement System was established July 1, 1944 under the provisions","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":57,"line":29,"text":"of N.J.S.A. 43:16A. The Public Employees\u2019 Retirement System and the Police and Firemen\u2019s Retirement System issue publicly available financial reports that include financial statements and required supplementary information. These reports may be obtained by writing to the State of New Jersey, Division of Pensions.","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":57,"line":31,"text":"and required supplementary information. These reports may be obtained by writing to the State of New Jersey, Division of Pensions.  Funding Policy","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":57,"line":36,"text":"Employee contributions at December 31, 2011 were six and one-half (6 %%) and ten percent (10%) of their base wages for PERS and PFRS, respectively. Employer\u2019s contributions are actuarially determined annually by the Division of Pensions. The Borough\u2019s contributions to the plan for the past three (3) years are as follows:","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":57,"line":37,"text":"(10%) of their base wages for PERS and PFRS, respectively. Employer\u2019s contributions are actuarially determined annually by the Division of Pensions. The Borough\u2019s contributions to the plan for the past three (3) years are as follows: ","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":58,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2011 ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":58,"line":5,"text":" NOTE 14 POST EMPLOYMENT BENEFITS OTHER THAN PENSIONS (\u201cOPEB\u201d)  A. Plan Description","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":58,"line":9,"text":" In addition to the pension benefits described in Note 13, the Borough contributes to the New Jersey State Health Benefits Program (SHBP), a cost-sharing, multiple-employer defined benefit post-employment healthcare plan administered by the State of New Jersey Division of Pensions.","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":58,"line":10,"text":"In addition to the pension benefits described in Note 13, the Borough contributes to the New Jersey State Health Benefits Program (SHBP), a cost-sharing, multiple-employer defined benefit post-employment healthcare plan administered by the State of New Jersey Division of Pensions. SHBP was established in 1961 under N.J.S.A. 52:14-17.25 et seq., governing the operation and","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":58,"line":11,"text":"Jersey State Health Benefits Program (SHBP), a cost-sharing, multiple-employer defined benefit post-employment healthcare plan administered by the State of New Jersey Division of Pensions. SHBP was established in 1961 under N.J.S.A. 52:14-17.25 et seq., governing the operation and administration of the program are found in Title 17, Chapter 9 of the New J lersey Administrative","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":58,"line":19,"text":"employers in 1964. Local employers must adopt a resolution to participate in the SHBP. The Borough provides post-employment health care benefits to employees upon retirement after twenty-five years of service to the Borough of Point Pleasant and remains in effect until the employee becomes Medicare eligible. The plan can be amended by the Borough subject to","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":58,"line":22,"text":"employee becomes Medicare eligible. The plan can be amended by the Borough subject to applicable collective bargaining and employment agreements.  The State Health Benefits Commission is the executive body established by statute to be","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":58,"line":24,"text":" The State Health Benefits Commission is the executive body established by statute to be responsible for the operation of the SHBP. The State of New Jersey Division of Pensions and Benefits issues a publicly available financial report that includes the financial statements and","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":58,"line":25,"text":"The State Health Benefits Commission is the executive body established by statute to be responsible for the operation of the SHBP. The State of New Jersey Division of Pensions and Benefits issues a publicly available financial report that includes the financial statements and required supplementary information for the SHBP. That report may be obtained by writing to:","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":58,"line":26,"text":"responsible for the operation of the SHBP. The State of New Jersey Division of Pensions and Benefits issues a publicly available financial report that includes the financial statements and required supplementary information for the SHBP. That report may be obtained by writing to: State of New Jersey Division of Pensions and Benefits, P.O. Box 295, Trenton, NJ 08625-0295","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":58,"line":28,"text":"required supplementary information for the SHBP. That report may be obtained by writing to: State of New Jersey Division of Pensions and Benefits, P.O. Box 295, Trenton, NJ 08625-0295 or by visiting their website. ","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":58,"line":33,"text":" Participating employers are contractually required to contribute based on the amount of premiums attributable to their retirees. Post employment health benefits under the plan have been funded on a pay-as-you-go basis since 1994. Prior to 1994, medical benefits were funded","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":58,"line":34,"text":"Participating employers are contractually required to contribute based on the amount of premiums attributable to their retirees. Post employment health benefits under the plan have been funded on a pay-as-you-go basis since 1994. Prior to 1994, medical benefits were funded on an actuarial basis.","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":58,"line":35,"text":"premiums attributable to their retirees. Post employment health benefits under the plan have been funded on a pay-as-you-go basis since 1994. Prior to 1994, medical benefits were funded on an actuarial basis. ","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":58,"line":40,"text":"Borough on a monthly basis. The Borough currently contributes on a pay-as-you-go basis based upon monthly invoices from the State of New Jersey Division of Pensions. Contributions to the plan and the number of former employees eligible for and participating in the post employment health care benefits program with the SHBP for the year ending December 31, 2011 and for the","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":58,"line":42,"text":"plan and the number of former employees eligible for and participating in the post employment health care benefits program with the SHBP for the year ending December 31, 2011 and for the period July 1, 2010 to December 31, 2010 was as follows: ","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":59,"line":6,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2011 ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":59,"line":9,"text":" POST EMPLOYMENT BENEFITS OTHER THAN PENSIONS (\u201cOPEB\u201d) (continued)  B. Funding Policy (continued)","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":59,"line":15,"text":" Prior to July 1, 2010, the Borough administered a single employer defined benefit healthcare plan. Contributions to the prior plan for the period January 1, 2010 to June 30, 2010 was $93,014.68 for 17 retired employees. Actuarial data for prior years has not been provided.","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":59,"line":19,"text":" DEFERRED COMPENSATION PLAN  The Borough offers its employees a deferred compensation plan created in accordance with","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":59,"line":21,"text":" The Borough offers its employees a deferred compensation plan created in accordance with Internal Revenue Code 457. The plan permits participants to defer a portion of their salary until future years. Amounts deferred under the plan are not ordinarily available to employees until","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":59,"line":22,"text":"The Borough offers its employees a deferred compensation plan created in accordance with Internal Revenue Code 457. The plan permits participants to defer a portion of their salary until future years. Amounts deferred under the plan are not ordinarily available to employees until termination, retirement, death or unforeseeable emergency.","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":59,"line":26,"text":" All amounts of compensation deferred under the Plan, all property and rights purchased with the amounts, and all income attributable to these amounts are for the exclusive benefit of the Plan participants and their beneficiaries and the assets cannot be diverted to any other purpose. The","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":59,"line":27,"text":"All amounts of compensation deferred under the Plan, all property and rights purchased with the amounts, and all income attributable to these amounts are for the exclusive benefit of the Plan participants and their beneficiaries and the assets cannot be diverted to any other purpose. The Borough serves as Trustee under the Plan.","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":59,"line":36,"text":"under the laws of the State of New Jersey and is established with the intent that it meets the requirements of a \u201clength of service award plan under Section 457(e)11 of the Internal Revenue Code\u201d, ","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":59,"line":42,"text":" Appropriations - Appropriations for the purpose of funding the Borough\u2019s LOSAP shall be included as a separate line item in the Borough\u2019s budget. ","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":59,"line":43,"text":"Appropriations - Appropriations for the purpose of funding the Borough\u2019s LOSAP shall be included as a separate line item in the Borough\u2019s budget.  Periodic Increases - Notwithstanding the provisions above, the annual contribution to be made","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":60,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2011 ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":60,"line":21,"text":"eligibility shall be binding upon the Plan Administrator, participant, beneficiaries and any and all other persons having an interest hereunder, subject to appropriate judicial review.  Terms of Participation - The Plan Administrator shall have the right to require any active","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":61,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2011 ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":61,"line":5,"text":" NOTE 17 INTERFUND BALANCES  The composition of interfund balances as of December 31, 2011 is as follows:","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":61,"line":7,"text":" The composition of interfund balances as of December 31, 2011 is as follows:  Receivable Fund Payable Fund Amount","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":61,"line":11,"text":"Current Fund General Capital Fund $ 2.00 Current Fund Payroll Fund 1,305.63 Current Fund Water-Sewer Utility Operating Fund 1,34 Current Fund Federal and State Grant Fund 207,880.44","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":61,"line":13,"text":"Current Fund Water-Sewer Utility Operating Fund 1,34 Current Fund Federal and State Grant Fund 207,880.44 209,189.41 Open Space Trust Fund Current Fund 205.15","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":61,"line":16,"text":"Open Space Trust Fund Current Fund 205.15 Payroll Fund Water-Sewer Utility Operating Fund 3,311.18 Trust Other Fund Current Fund 52,437.13 ","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":61,"line":20,"text":"Water-Sewer Utility Capital Fund Water-Sewer Utility Operating Fund 662,896.14 General Capital Fund Payroll Fund 15,935.00 $ _ 943,974.01 ","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":61,"line":23,"text":" All balances resulted the time lag between the dates that (1) reimbursable expenditures occur, (2) revenues/receipts are collected, and (3) payments between funds are made. ","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":61,"line":24,"text":"All balances resulted the time lag between the dates that (1) reimbursable expenditures occur, (2) revenues/receipts are collected, and (3) payments between funds are made.  NOTE 18 INTERFUND TRANSFERS","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":61,"line":35,"text":"Current Fund Animal Control Trust Fund 1.00 Current Fund Federal and State Grant Fund 72,481.03 Payroll Fund Current Fund 18,649.47 Payroll Fund Water/Sewer Utility Operating Fund 2,215.46","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":61,"line":36,"text":"Current Fund Federal and State Grant Fund 72,481.03 Payroll Fund Current Fund 18,649.47 Payroll Fund Water/Sewer Utility Operating Fund 2,215.46 Water/Sewer Utility Operating Fund Trust Other Fund 6,322.14","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":61,"line":37,"text":"Payroll Fund Current Fund 18,649.47 Payroll Fund Water/Sewer Utility Operating Fund 2,215.46 Water/Sewer Utility Operating Fund Trust Other Fund 6,322.14 ","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":62,"line":6,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2011 ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":62,"line":13,"text":"* The Current Fund to finance various programs accounted for in other funds in accordance with budgetary authorizations or requirements as prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey. ","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":62,"line":18,"text":" accounted for in the Utility Capital Funds in accordance with budgetary authorizations.  FIXED ASSETS AND FIXED CAPITAL","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":63,"line":8,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2011 ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":63,"line":15,"text":"destruction of assets; error and omission; injuries to employees; and natural disaster. The Borough is a member of the Ocean County Municipal Joint Insurance Fund (JIF). This public entity risk pool is both an insured and self-administered group of municipalities established for the purpose of insuring against property damage, general liability, motor vehicles and equipment","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":63,"line":18,"text":"the purpose of insuring against property damage, general liability, motor vehicles and equipment liability and workmen\u2019s compensation. The JIF will be self-sustaining through member premiums. The JIF participates in the Municipal Excess Liability Insurance program. There were no settlements in excess of insurance coverage in 2011, 2010 and 2009.","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":63,"line":19,"text":"liability and workmen\u2019s compensation. The JIF will be self-sustaining through member premiums. The JIF participates in the Municipal Excess Liability Insurance program. There were no settlements in excess of insurance coverage in 2011, 2010 and 2009. ","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":63,"line":20,"text":"premiums. The JIF participates in the Municipal Excess Liability Insurance program. There were no settlements in excess of insurance coverage in 2011, 2010 and 2009.  CONTINGENT LIABILITIES","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":63,"line":30,"text":"accumulate unused vacation and sick pay, which may be taken as time off or paid ata later date at an agreed upon rate. The total amount of the liability upon retirement, based upon the above data and limitations, is approximately $1,702,000.00 at December 31, 2011. In accordance with New Jersey accounting principles, this amount is not reported as an expenditure or liability in","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":63,"line":32,"text":"data and limitations, is approximately $1,702,000.00 at December 31, 2011. In accordance with New Jersey accounting principles, this amount is not reported as an expenditure or liability in the accompanying financial statements. ","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":63,"line":33,"text":"New Jersey accounting principles, this amount is not reported as an expenditure or liability in the accompanying financial statements.  Unemployment Compensation Insurance","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":63,"line":35,"text":" Unemployment Compensation Insurance  Effective January 1, 1978, most municipal employees were eligible for unemployment","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":63,"line":38,"text":"Effective January 1, 1978, most municipal employees were eligible for unemployment compensation insurance (N.J.S.A. 43:21-3 et. seq.). The Borough has elected to provide a self- insured plan whereby the municipal cost and employee contributions are deposited in a trust fund from which claims, if any, will be paid. The Borough has not established a reserve in the","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":63,"line":41,"text":"fund from which claims, if any, will be paid. The Borough has not established a reserve in the trust fund. The amount in the payroll fund can not be determined.  Litigation","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":63,"line":49,"text":"claim which is pending or known to be threatened, or all of them combined, will not have a material adverse effect on the Borough\u2019s financial position or adversely affect the Borough\u2019s ability to levy, collect, and enforce the collection of taxes or other revenue for the payment of its bonds or other obligations.","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":63,"line":50,"text":"material adverse effect on the Borough\u2019s financial position or adversely affect the Borough\u2019s ability to levy, collect, and enforce the collection of taxes or other revenue for the payment of its bonds or other obligations. ","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":64,"line":8,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2011 ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":64,"line":13,"text":" Federal and State Grants  The Borough receives financial assistance from the U.S. government and the State of New","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":64,"line":15,"text":" The Borough receives financial assistance from the U.S. government and the State of New Jersey in the form of grants. Entitlement to the funds is generally conditional upon compliance with terms and conditions of the grant agreements and applicable regulations, including the","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":64,"line":16,"text":"The Borough receives financial assistance from the U.S. government and the State of New Jersey in the form of grants. Entitlement to the funds is generally conditional upon compliance with terms and conditions of the grant agreements and applicable regulations, including the expenditure of the funds for eligible purposes. Substantially all grants, entitlements and cost","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":64,"line":17,"text":"Jersey in the form of grants. Entitlement to the funds is generally conditional upon compliance with terms and conditions of the grant agreements and applicable regulations, including the expenditure of the funds for eligible purposes. Substantially all grants, entitlements and cost reimbursements are subject to financial and compliance audits by grantors. As a result of these","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":64,"line":18,"text":"with terms and conditions of the grant agreements and applicable regulations, including the expenditure of the funds for eligible purposes. Substantially all grants, entitlements and cost reimbursements are subject to financial and compliance audits by grantors. As a result of these audits, cost previously reimbursed could be disallowed and require payments to the grantor","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":64,"line":19,"text":"expenditure of the funds for eligible purposes. Substantially all grants, entitlements and cost reimbursements are subject to financial and compliance audits by grantors. As a result of these audits, cost previously reimbursed could be disallowed and require payments to the grantor agency. As of December 31, 2011, the Borough estimates that no material liabilities will result","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":64,"line":20,"text":"reimbursements are subject to financial and compliance audits by grantors. As a result of these audits, cost previously reimbursed could be disallowed and require payments to the grantor agency. As of December 31, 2011, the Borough estimates that no material liabilities will result from such audits.","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":64,"line":27,"text":"On March 20, 2012, the Borough adopted a water/sewer capital ordinance authorizing $426,405.00 in debt to complete various improvements authorized by a prior ordinance.  On March 20, 2012, the Borough adopted a water/sewer capital ordinance authorizing","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":64,"line":30,"text":"On March 20, 2012, the Borough adopted a water/sewer capital ordinance authorizing $199,885.00 in debt to complete the purchase and replacement of the existing water tower at Well No. 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":64,"line":34,"text":"On March 20, 2012, the Borough adopted a general capital ordinance authorizing $85,263.00 in debt for drainage improvements at Powhatan Avenue.  On March 20, 2012, the Borough adopted a water/sewer capital ordinance authorizing","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":81,"line":22,"text":" 2011 Budget Appropriations:  Grants Appropriated","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":81,"line":24,"text":" Grants Appropriated  Balance, December 31, 2011","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":82,"line":5,"text":" FEDERAL AND STATE GRANT FUND SCHEDULE OF GRANTS RECEIVABLE ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":82,"line":6,"text":"FEDERAL AND STATE GRANT FUND SCHEDULE OF GRANTS RECEIVABLE  2011","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":82,"line":10,"text":"Balance Anticipated Cash Balance Grant Dec. 31,2010 Revenue Received Dec. 31,2011  Municipal Alliance on Alcoholism and Drug Abuse $ 12,834.00 $ 14,834.00 $ 13,347.46 $ 14,320.54","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":82,"line":18,"text":"Riverwood Avenue 250,000.00 235,000.00 485,000.00 Smart Future Growth Grant 6,000.00 6,000.00 Pedestrian Safety Education and Enforcement 613.42 613.42 Drunk Driving Enforcement Fund 8,151.66 8,151.66","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":83,"line":4,"text":" Grant  Clean Communities Program","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":83,"line":12,"text":" Body Armor Replacement Grant  Municipal Alliance on Alcoholism and Drug Abuse","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":83,"line":25,"text":" FEDERAL AND STATE GRANT FUND SCHEDULE OF APPROPRIATED RESERVES ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":83,"line":26,"text":"FEDERAL AND STATE GRANT FUND SCHEDULE OF APPROPRIATED RESERVES  Balance","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":83,"line":42,"text":" 2011 Budget  Appropriation","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":83,"line":44,"text":" Appropriation  $ = 32,311.79","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":83,"line":65,"text":" Expended 17,674.87 8,614.00","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":84,"line":6,"text":" FEDERAL AND STATE GRANT FUND SCHEDULE OF UNAPPROPRIATED RESERVES ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":84,"line":7,"text":"FEDERAL AND STATE GRANT FUND SCHEDULE OF UNAPPROPRIATED RESERVES  Cash Balance","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":84,"line":10,"text":"Cash Balance Grant Receipts Dec. 31, 2011 Alcohol Education and Rehabilitation Fund $ 2,481.00 $ 2,481.00 Recycling Tonnage Grant 56,547.34 56,547.34","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":84,"line":12,"text":"Alcohol Education and Rehabilitation Fund $ 2,481.00 $ 2,481.00 Recycling Tonnage Grant 56,547.34 56,547.34 Pedestrian Safety Grant 8,320.00 8,320.00 Body Armor Grant 3,056.22 3,056.22","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":84,"line":13,"text":"Recycling Tonnage Grant 56,547.34 56,547.34 Pedestrian Safety Grant 8,320.00 8,320.00 Body Armor Grant 3,056.22 3,056.22 $ 70,404.56 $ 70,404.56","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":84,"line":14,"text":"Pedestrian Safety Grant 8,320.00 8,320.00 Body Armor Grant 3,056.22 3,056.22 $ 70,404.56 $ 70,404.56 ","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":85,"line":5,"text":" FEDERAL AND STATE GRANT FUND  SCHEDULE OF RESERVE FOR ENCUMBRANCES","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":85,"line":12,"text":"Increased by: Charged to Appropriated Reserves  Decreased 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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":85,"line":15,"text":"Decreased by: Transfer to Appropriated Reserves  Balance, December 31, 2011","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":86,"line":16,"text":" Trust Fund Expenditures B-2 $ 11,815.24 Due to State of New Jersey B-3 2,212.20 Interfund - Current Fund B-4/B-6/B-7 32.35 $ 120.00 $ 65,180.00","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":86,"line":29,"text":"Animal Control Trust Fund Expenditures (R.S. 4:19-15.11) B-2 11,775.51 Various Reserves B-9 2,476,214.30 Interfund - Current Fund B-4/B-7 33.35 338,791.32","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":87,"line":7,"text":"ANIMAL CONTROL TRUST FUND SCHEDULE OF RESERVE FOR ANIMAL CONTROL FUND EXPENDITURES  Ref.","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":87,"line":17,"text":"Decreased by: Expenditures Under R.S. 4:19-15.11 B-1 11,775.51 Balance, December 31, 2011 B $ 658.02 ","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":89,"line":19,"text":"Increased by: Open Space Tax Levy B-10 $ 65,180.00 Open Space Added and Omitted Levy B-10 76.60 65,256.60","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":89,"line":20,"text":"Open Space Tax Levy B-10 $ 65,180.00 Open Space Added and Omitted Levy B-10 76.60 65,256.60 65,385.15","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":92,"line":12,"text":"Increased by: Open Space Tax Levy B-6 $ 65,180.00 Open Space Added and Omitted Levy B-6 76.60 Interest Income B-1 476.32","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":92,"line":13,"text":"Open Space Tax Levy B-6 $ 65,180.00 Open Space Added and Omitted Levy B-6 76.60 Interest Income B-1 476.32 65,732.92","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":94,"line":13,"text":" Budget Appropriation:  Capital Improvement Fund C-14 $","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":94,"line":20,"text":" Capital Fund Balance C-1  Reserve for Payment of Debt C-13","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":94,"line":22,"text":" Reserve for Payment of Debt C-13  Interfund - Current Fund C-9","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":95,"line":7,"text":" Fund Balance  Capital Improvement Fund","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":95,"line":13,"text":"Reserve for Encumbrances Reserve for Payment of Debt Interfund - Payroll Fund Interfund - Current Fund","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":95,"line":14,"text":"Reserve for Payment of Debt Interfund - Payroll Fund Interfund - Current Fund Reserve for Grants Receivable","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":95,"line":16,"text":"Interfund - Current Fund Reserve for Grants Receivable Grants Receivable ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":95,"line":17,"text":"Reserve for Grants Receivable Grants Receivable  Improvement Authorizations:","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":96,"line":11,"text":"Decreased by: Budget Appropriation to Pay Bonds C-8 \u2014 $ 2,060,000.00 Budget Appropriation to Pay Green Acres Loan C-10 25,627.31 ","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":96,"line":12,"text":"Budget Appropriation to Pay Bonds C-8 \u2014 $ 2,060,000.00 Budget Appropriation to Pay Green Acres Loan C-10 25,627.31  2,085,627.31","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":97,"line":12,"text":"December 31, 2011 Unexpended Improvement ","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":97,"line":22,"text":" Dec. 31, 2010 Authorizations Dec, 31, 2011 Expenditures  09-18 Various Capital Improvements $ 10,414.00 $ 10,414.00 $ 10,414.00","text_method":"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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":98,"line":3,"text":" SCHEDULE OF RESERVE FOR GRANTS RECEIVABLE  Balance, December 31, 2010","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":98,"line":25,"text":" SCHEDULE OF GRANTS RECEIVABLE  Ref.","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/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":99,"line":80,"text":" Rate  4.400%","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."}]