[{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"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":118,"text":"Paid by 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":99,"line":119,"text":"Budget Appropriation  470,000.00","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":101,"line":11,"text":"Decreased by: Paid by Budget Appropriation Cc-4 25,627.31  Balance, December 31, 2011 Cc $_ 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":103,"line":18,"text":"Exhibit C-13 SCHEDULE OF RESERVE FOR PAYMENT OF DEBT Ref. Balance, December 31, 2010 Cc $ 616,859.04","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":103,"line":21,"text":"Balance, December 31, 2010 Cc $ 616,859.04 Anticipated as Current Fund Budget Revenue C-2 517,612.00  Balance, December 31, 2011 Cc $ 99,247.04","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":104,"line":10,"text":"Increased by: Budget Appropriation  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":104,"line":13,"text":"Decreased by: Appropriated to Finance 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":106,"line":5,"text":"Consumer Accounts Receivable Miscellaneous Revenue Interest on Delinquent Accounts Customer Overpayments","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":106,"line":7,"text":"Interest on Delinquent Accounts Customer Overpayments Interfunds Capital 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":106,"line":9,"text":"Interfunds Capital Fund Balance Reserve for Repayment of Debt ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":106,"line":10,"text":"Capital Fund Balance Reserve for Repayment of Debt  Decreased by Disbursements:","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":106,"line":13,"text":"Decreased by Disbursements: 2011 Appropriations Appropriation Reserves Accrued Interest Bonds and 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":106,"line":14,"text":"2011 Appropriations Appropriation Reserves Accrued Interest Bonds and Notes Interfunds","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":106,"line":18,"text":"Emergency Note Payable Customer Overpayments Expenditure Without Appropriation 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":106,"line":19,"text":"Customer Overpayments Expenditure Without Appropriation Fund Balance Interfund - General 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":106,"line":20,"text":"Expenditure Without Appropriation Fund Balance Interfund - General Capital Fund 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":107,"line":15,"text":" Down Payment on Improvements  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":107,"line":17,"text":" Fund Balance  Ordinance","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":107,"line":35,"text":"10-15 Various Water and Sewer Improvements 11-21 Purchase of Various Equipment and Improvements to the 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":108,"line":15,"text":"Collections D-5 $ 6,322,592.58 Customer Overpayments Applied D-12 12,447.66 D-1/D-3 6,335,040.24 ","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":109,"line":12,"text":"Emergency Authorizations $ 513,625.00 $ 100,000.00 $ 513,625.00 $ 100,000.00 Overexpenditure of Appropriation 96,476.06 12,866.12 17,295.00 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":109,"line":13,"text":"Overexpenditure of Appropriation 96,476.06 12,866.12 17,295.00 92,047.18 Expenditure Without Appropriation 3,620.00 3,620.00  $ 610,101.06 $ 116,486.12 $ 530,920.00 $ 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":111,"line":7,"text":"WATER/SEWER UTILITY OPERATING FUND SCHEDULE OF APPROPRIATION RESERVES  Transfer","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":111,"line":14,"text":"Operating: Salaries and Wages $ 1,037.00 $ 1,037.00 $ 1,037.00 Other Expenses $ 198,266.06 198,266.06 $ 198,266.06 Ocean County Utilities Authority 1.00 1.00 1.00","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":111,"line":17,"text":"Ocean County Utilities Authority 1.00 1.00 1.00 Statutory Expenditures:  Social Security","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":112,"line":11,"text":"Increased by: Transferred from Budget Appropriations D-4 28,197.96 226,464.02 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":112,"line":14,"text":"Decreased by: Transferred to Appropriation Reserves D-10 198,266.06 Balance, December 31, 2011 D $__ 28,197.96 Exhibit D-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":112,"line":17,"text":"Exhibit D-12 SCHEDULE OF CUSTOMER OVERPAYMENTS Ref. Balance, December 31, 2010 D $ 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":113,"line":11,"text":" Budget Appropriations 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":113,"line":22,"text":"Outstanding Interest Dec. 31, 2011 Rate  Serial 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":115,"line":24,"text":"10-15 Various Water and Sewer Improvements 810,100.00 810,100.00 11-21 Purchase of Various Equipment and  Improvements to the Water/Sewer Utility $ 473,400.00 473,400.00","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":116,"line":17,"text":"Maturities of Bonds Paid by Date of Original Outstanding Interest Balance Budget Balance Issue Issue Dec 31,201 Rate Dec. 31, 2010 Appropriation D 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":116,"line":18,"text":"Date of Original Outstanding Interest Balance Budget Balance Issue Issue Dec 31,201 Rate Dec. 31, 2010 Appropriation D 2011  09/15/98 $ 2,225,000.00 09/01/12 $ 170,000.00 4.400%","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":118,"line":17,"text":"Various Water and Sewer Improvements Purchase of Various Equipment and Improvements to the 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":118,"line":22,"text":"Capital Improvement Fund Deferred Charge to Future Revenue  BOROUGH OF POINT PLEASANT","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":119,"line":10,"text":"Decreased by: Appropriated to Finance Improvement Authorizations  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":119,"line":19,"text":"Increased by: Serial Bonds Paid by Operating Budget  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":120,"line":47,"text":" Purchase of Various Equipment and Improvements to the 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":120,"line":55,"text":"Balance Capital Operating Dec. 31, 2010 Authorized Budget  $ 28,780.00","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":121,"line":25,"text":"Utility Trust Total Current Payroll Capital Other Ref. (MEMO ONLY) Fund Fund Fund 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":122,"line":20,"text":" Purchase of Various Equipment and Improvements to the 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":125,"line":1,"text":"COMPARATIVE SCHEDULE OF TAX RATE INFORMATION  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":125,"line":4,"text":"2011 Tax Rate (Per $100 $1.705 Assessed Valuation) ceanGe Apportionment of Tax Rate","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":125,"line":6,"text":"Assessed Valuation) ceanGe Apportionment of Tax Rate Municipality 382 County 381","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":125,"line":38,"text":" Year Tax Levy  2011 $ 55,635,545.08 $","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":125,"line":68,"text":"Total of Delinquent Tax Levy $ 1,566,232.16 2.82% 2,370,43 1.37 4.39%","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":126,"line":14,"text":"Prior Year Cash Year Levy Delinquent Collections 2011 $6,762,813.61 $810,565.25 $6,335,040.24 2010 4,886,932.96 658,021.38 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":126,"line":19,"text":" COMPARATIVE SCHEDULE OF FUND BALANCES  Utilized 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":126,"line":22,"text":"Utilized In Balance Budget of  Year December 31 Succeeding Year","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":126,"line":33,"text":"Utilized in Year Balance Budget of Water-Sewer Utility Fund December 31 Succeeding Year 2011 $363,187.28 $167,520.10","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":127,"line":1,"text":"SUMMARY OF MUNICIPAL DEBT  Year 2011 Year 2010 Year 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":127,"line":11,"text":"Bonds and Notes 6.345,000.00 6,930,000.00 5,817,450.00 Net Debt 26,157,003.99 28,827,631.30 19,547,352.00 Authorized but not Issued 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":127,"line":22,"text":" SUMMARY OF STATUTORY DEBT CONDITION - ANNUAL DEBT STATEMENT  The summarization statement of debt condition which follows is prepared in accordance with the 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":127,"line":24,"text":" The summarization statement of debt condition which follows is prepared in accordance with the required method of setting up the Annual Debt Statement and indicates a Statutory Net Debt of .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":127,"line":25,"text":"The summarization statement of debt condition which follows is prepared in accordance with the required method of setting up the Annual Debt Statement and indicates a Statutory Net Debt of .58%.  Gross Debt Deductions Net Debt","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":127,"line":27,"text":" Gross Debt Deductions Net Debt Local District School $ 10,150,000.00 $ 10,150,000.00 $ None General Debt 21,159,481.99 99,247.04 21,060,234.95","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":127,"line":29,"text":"Local District School $ 10,150,000.00 $ 10,150,000.00 $ None General Debt 21,159,481.99 99,247.04 21,060,234.95 Water-Sewer Utility Debt 7,582,440.00 7,582,440.00 - $ 38,891,921.99 $ 17,831,687.04 $ 21,060,234.95","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":127,"line":30,"text":"General Debt 21,159,481.99 99,247.04 21,060,234.95 Water-Sewer Utility Debt 7,582,440.00 7,582,440.00 - $ 38,891,921.99 $ 17,831,687.04 $ 21,060,234.95 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":127,"line":33,"text":" Net Debt $21,060,234.95 + Equalized Valuation Basis perN.J.S.A. 40A:2-2 as amended, $3,620,069,884.00 equals .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":127,"line":39,"text":"3-1/2% Equalized Valuation Basis Municipal $  126,702,445.94 Net Debt 28.741,921.99 Remaining Borrowing Power $ ___97,960,523.95 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":128,"line":8,"text":"Operating and Maintenance Costs $ 5,217,201.00 Debt Service Per Water Account 827,236.14 Total Deductions 6,044,437.14 Excess Revenue $ 779,371.05","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":128,"line":10,"text":"Total Deductions 6,044,437.14 Excess Revenue $ 779,371.05  The Chief Financial Officer should file an amended annual debt statement.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":128,"line":12,"text":" The Chief Financial Officer should file an amended annual debt statement.  -33-","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":129,"line":14,"text":"David A. Maffei Administrator Michelle Swisher Chief Financial Officer Bernadine E. Pearce Tax Collector James A. Liguori Municipal Court Judge","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":129,"line":20,"text":"There were Employee\u2019s Blanket Performance Bonds in the amount of $50,000 for Borough employees and court personnel carried by the Ocean County Joint Insurance Fund and $950,000 carried by the Municipal Excess Liability Joint Insurance 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":129,"line":21,"text":"court personnel carried by the Ocean County Joint Insurance Fund and $950,000 carried by the Municipal Excess Liability Joint Insurance Fund.  -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":131,"line":3,"text":" Contracts and Agreements Required To Be Advertised for N.J.S. 40A:11-4  N.J.S. 40-A:1 1-4 states, \u201cEvery contract awarded by the contracting agent for the provision or performance","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":131,"line":5,"text":" N.J.S. 40-A:1 1-4 states, \u201cEvery contract awarded by the contracting agent for the provision or performance of any goods or services, the cost of which in the aggregate exceeds the bid threshold, shall be awarded only by resolution of the governing body of the contracting unit to the lowest responsible bidder after public","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":131,"line":7,"text":"of any goods or services, the cost of which in the aggregate exceeds the bid threshold, shall be awarded only by resolution of the governing body of the contracting unit to the lowest responsible bidder after public advertising for bids and bidding therefor, except as is provided otherwise in this act or specifically by any other law\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":131,"line":11,"text":" The Governing Body of the Municipality has the responsibility of determining whether the expenditures in any category will exceed the bid threshold within the fiscal year. Where questions arise as to whether any contract or agreement might result in violation of the statute, the Borough Counsel\u2019s opinion should 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":131,"line":13,"text":"any category will exceed the bid threshold within the fiscal year. Where questions arise as to whether any contract or agreement might result in violation of the statute, the Borough Counsel\u2019s opinion should be sought before a commitment is 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":131,"line":18,"text":" Lease/Purchase of Six Police Vehicles  Robo Can Waste Collection Trucks","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":131,"line":35,"text":" Inasmuch as the system of records did not provide for an accumulation of payments for categories for the performance of any work or the furnishing or hiring of any materials or supplies, the results of such an accumulation could not reasonably be ascertained. Disbursements were reviewed, however, to determine","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":131,"line":40,"text":" The minutes indicate that resolutions were adopted and advertised authorizing the awarding of contracts or agreements for \u201cProfessional Services\u201d per N.J.S. 40A:11-5. ","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":131,"line":41,"text":"The minutes indicate that resolutions were adopted and advertised authorizing the awarding of contracts or agreements for \u201cProfessional Services\u201d per N.J.S. 40A:11-5.  Our examination of expenditures did not reveal individual payments in excess of the bid threshold \u201cfor 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":131,"line":43,"text":" Our examination of expenditures did not reveal individual payments in excess of the bid threshold \u201cfor the provision or performance of any goods or services\u201d other than those where bids had been previously sought by public advertisement or where a resolution had been previously adopted under the provision of N.J.S.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":132,"line":3,"text":" Purchases, Contracts or Agreements Not Required to be Advertised by N.J.S. 40A:11-6.1  N.J.S. 40A:11-6.1 states, \u201cFor all contracts that in the aggregate are less than the bid threshold but exceed","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":132,"line":5,"text":" N.J.S. 40A:11-6.1 states, \u201cFor all contracts that in the aggregate are less than the bid threshold but exceed 15 percent or more of that amount, and for those contracts that are for subject matter enumerated in subsection (1) of section 5 of P.L. 1971, c. 198 (C.40A:11-5), except for paragraph (a) of that subsection","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":132,"line":6,"text":"N.J.S. 40A:11-6.1 states, \u201cFor all contracts that in the aggregate are less than the bid threshold but exceed 15 percent or more of that amount, and for those contracts that are for subject matter enumerated in subsection (1) of section 5 of P.L. 1971, c. 198 (C.40A:11-5), except for paragraph (a) of that subsection concerning professional services and paragraph (b) of that subsection concern ing work by employees 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":132,"line":9,"text":"concerning professional services and paragraph (b) of that subsection concern ing work by employees of the contracting unit, the contracting agent shall award the contract after soliciting at least two competitive quotations, if practicable. The award shall be made to a vendor whose response is most advantageous, price and other factors considered\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":132,"line":16,"text":"N.J.S.A. 54:4-67 provides the method for authorizing interest and the maximum rates to be charged for the nonpayment of taxes, assessments, and other charges on or before the date when they would become delinquent. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":132,"line":23,"text":"WHEREAS, N.J.S.A. 54:4-67 as amended by Public Law 1979, Chapter 435 allows the Governing Body to fix by resolution the rate of interest charged for the non-payment of taxes or assessments, or other Municipal charges, said rate not to exceed 8% per annum on the first $1,500.00 of the delinquency and 18% per annum on any amount in excess of $1,500.00; 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":132,"line":24,"text":"Body to fix by resolution the rate of interest charged for the non-payment of taxes or assessments, or other Municipal charges, said rate not to exceed 8% per annum on the first $1,500.00 of the delinquency and 18% per annum on any amount in excess of $1,500.00; 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":132,"line":33,"text":" 1. The rate of interest to be charged for the non-payment of taxes and water/sewer rents on the date when they become delinquent is hereby fixed at 8% per annum on the first $1,500.00 of the delinquency and 18% per annum any amount in excess of $1,500.00. The same to be calculated","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":132,"line":36,"text":"delinquency and 18% per annum any amount in excess of $1,500.00. The same to be calculated from the date of actual payment provided, however, that no interest be charged if payment is made within ten (10) days after the date upon which same became payable. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":133,"line":17,"text":" Verification of delinquent charges and current payments was done for the period under audit in accordance with the regulations of the Division of Local Government Services, on December 31, 2011 and consisted of verification notices 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":133,"line":22,"text":"Type Number Mailed Number Returned Dates of Payments of Taxes 25 6 Delinquent Taxes 40 12 Dates of Payment of Water-Sewer Utility Charges 25 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":133,"line":24,"text":"Delinquent Taxes 40 12 Dates of Payment of Water-Sewer Utility Charges 25 5 Delinquent Water-Sewer Utility Charges 77 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":134,"line":10,"text":" Revenues  Receipts from licenses, fees, fines and costs, etc. for all departments, including the Municipal Court, were","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":134,"line":16,"text":"Material Weaknesses Financial Administration  Finding 2011-1:","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":134,"line":23,"text":" Condition: The payroll fund general ledger was not adjusted to reflect the prior year audit balances. After analyzing activity subsequent to December 31, 201 1, there was $111,301.39 that could not be identified to a liability or reserve. The general ledger was out of balance by $20,651.70.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":134,"line":27,"text":" Cause: Bank reconciliations for the payroll fund were not prepared for the entire year of 2010. The general ledger balances were not reconciled to subsequent liabilities or reserves for potential subsequent liabilities. Bank reconciliations were prepared during 2011 but an analysis and reconciliation of ending","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":134,"line":32,"text":" Effect: The condition of the records related to the payroll fund was such that we were not able to form an opinion on the financial statements of the payroll 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":134,"line":33,"text":"Effect: The condition of the records related to the payroll fund was such that we were not able to form an opinion on the financial statements of the payroll fund.  Recommendation: That the Borough review the payroll fund balances and determine what 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":134,"line":35,"text":" Recommendation: That the Borough review the payroll fund balances and determine what the unidentified balance of $111,301.39 is and take appropriated action. The general ledger should be reviewed and reconciled to subsidiary records on a timely 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":134,"line":36,"text":"Recommendation: That the Borough review the payroll fund balances and determine what the unidentified balance of $111,301.39 is and take appropriated action. The general ledger should be reviewed and reconciled to subsidiary records on a timely 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":135,"line":6,"text":"Criteria: The activity of the tax collector and water-sewer collector\u2019s office are significant sources of revenue to the Borough. Recording of complete financial activity in the respective general ledgers including billings and collections as well as senior citizen and veteran deductions, and cancellations are critical to monitoring the financial status of the Borough. The ending balances of the tax collector and 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":135,"line":8,"text":"including billings and collections as well as senior citizen and veteran deductions, and cancellations are critical to monitoring the financial status of the Borough. The ending balances of the tax collector and the water-sewer collector should be reconciled to the general ledger. All activity should be posted to the tax and water-sewer billing and collection system prior to close out of the records for the fiscal year.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":135,"line":14,"text":"cash collections. There are no reconciliation procedures in place to reconcile the ending balances such as receivable or overpayments. Some of the activity that should have been recorded in the billing and collections systems as of December 31, 2010 was not recorded until 2011. There was no audit trail to determine when the revenue should have been recorded. Lien transfers were not recorded in the tax system.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":135,"line":16,"text":"collections systems as of December 31, 2010 was not recorded until 2011. There was no audit trail to determine when the revenue should have been recorded. Lien transfers were not recorded in the tax system. Funds are in the tax collector\u2019s third party lien bank account in the trust fund that should have been applied to a tax receivable balance in the current fund. Transfers of payments between tax years or tax account 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":135,"line":18,"text":"Funds are in the tax collector\u2019s third party lien bank account in the trust fund that should have been applied to a tax receivable balance in the current fund. Transfers of payments between tax years or tax account are not being reconciled. Transfers should zero out. The collector\u2019s records for transfers do not zero out. Refunds were given to taxpayers for overpayments while the collector\u2019s records indicated that 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":135,"line":20,"text":"not being reconciled. Transfers should zero out. The collector\u2019s records for transfers do not zero out. Refunds were given to taxpayers for overpayments while the collector\u2019s records indicated that the overpayments were applied to subsequent year\u2019s taxes. There were thirteen billings in the water/sewer operating fund. Cycle 1 for the first quarter of 2011 should have been billed in December 2010 but was 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":135,"line":21,"text":"Refunds were given to taxpayers for overpayments while the collector\u2019s records indicated that the overpayments were applied to subsequent year\u2019s taxes. There were thirteen billings in the water/sewer operating fund. Cycle 1 for the first quarter of 2011 should have been billed in December 2010 but was not billed until 2011. A surcharge is a separate line item in the Borough\u2019s 2011 legally adopted budget 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":135,"line":23,"text":"operating fund. Cycle 1 for the first quarter of 2011 should have been billed in December 2010 but was not billed until 2011. A surcharge is a separate line item in the Borough\u2019s 2011 legally adopted budget and anticipated collections were $593,621.00. The surcharge was not segregated from water/sewer rents in the financial system. Discrepancies provided by the billing exception report for the water/sewer utility showing","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":135,"line":25,"text":"anticipated collections were $593,621.00. The surcharge was not segregated from water/sewer rents in the financial system. Discrepancies provided by the billing exception report for the water/sewer utility showing discrepancies that were in excess of $196,000.00 were not posted as cancellations in the water/sewer utility records until 2012.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":135,"line":30,"text":"Cause: The Borough has not implemented procedures for the tax office and water-sewer collector\u2019s office to report all financial activity as budgeted to the finance office. Reconciliation procedures between the offices have not been implemented to reconcile month end balances and there is no control in place to determine that all activity is recorded in the proper period.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":135,"line":35,"text":"Effect: The condition of the records was such that we were not able to determine what the ending receivable and payable balances were nor were we able to satisfy ourselves as to the recognition of revenue for the Current Fund and the Water/Sewer Utility Operating Fund for tax and water/sewer revenue items. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":135,"line":36,"text":"receivable and payable balances were nor were we able to satisfy ourselves as to the recognition of revenue for the Current Fund and the Water/Sewer Utility Operating Fund for tax and water/sewer revenue items.  Recommendation: That the Borough implement procedures where all activity of the tax collector","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":136,"line":24,"text":"Condition: The Borough maintains detailed subsidiary records to support various reserves in the Trust Other Fund such as escrow accounts but the subsidiary records are not in agreement with the general ledger control accounts and have not been reconciled. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":137,"line":14,"text":" Effect: Deposit of funds from other departments is not verified and could result in misappropriation.  Recommendation: That proper segregation of duties be maintained over the cash receipt cycle.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":137,"line":24,"text":"under NJSA 40:12-1 and a dedication by rider approved for a recreation trust fund under PL 1999 C292. There is one balance in the financial statements and the balance is in excess of $138,000. The state requires that municipalities have only one recreation rider. These dedications are for two separate purposes and should not be combined. The recreation trust fund should have a minimal balance as the intent is to collect","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":138,"line":10,"text":"Recommendation: That all bank accounts be maintained in the finance office and recorded in the appropriate general ledger.  Finding 2011-8","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":139,"line":5,"text":" current fund balance sheet. State accounting principles do not provide for this reserve in the current fund,  Recommendation: That the Borough determine the nature of the reserve for recreation","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":139,"line":8,"text":"Recommendation: That the Borough determine the nature of the reserve for recreation improvements and determine the appropriate disposition.  Finding 2011-13","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":139,"line":25,"text":" Expenditures  The vouchers for all funds were examined to the extent deemed necessary to determine that they carried 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":139,"line":30,"text":" Payroll An examination was made of the employees\u2019 compensation records for the year 2011 to determine that salaries were paid in conformity with the amounts of salaries and wages authorized by ordinance. Vouchers","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":139,"line":31,"text":"Payroll An examination was made of the employees\u2019 compensation records for the year 2011 to determine that salaries were paid in conformity with the amounts of salaries and wages authorized by ordinance. Vouchers for overtime and part-time wages were checked.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":139,"line":32,"text":"An examination was made of the employees\u2019 compensation records for the year 2011 to determine that salaries were paid in conformity with the amounts of salaries and wages authorized by ordinance. Vouchers for overtime and part-time wages were checked. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":139,"line":33,"text":"salaries were paid in conformity with the amounts of salaries and wages authorized by ordinance. Vouchers for overtime and part-time wages were checked.  Miscellaneous Comments","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":140,"line":24,"text":" That the Borough review the payroll fund balances and determine what the unidentified balance of $111,301.39 is and take appropriate action. The general ledger should be reviewed and reconciled to subsidiary records on a timely 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":140,"line":25,"text":"That the Borough review the payroll fund balances and determine what the unidentified balance of $111,301.39 is and take appropriate action. The general ledger should be reviewed and reconciled to subsidiary records on a timely 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":140,"line":44,"text":" That all bank accounts be maintained in the finance office and recorded in the appropriate general ledger. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2011-audit-report-point-pleasant-boro","page":140,"line":58,"text":"That the Borough determine the nature of the reserve for recreation improvements and determine the appropriate disposition.  That all interfunds be liquidated prior to year end.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":1,"line":1,"text":"ANNUAL FINANCIAL STATEMENT FOR THE YEAR 2013 (UNAUDITED) ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":1,"line":11,"text":" ANNUAL FINANCIAL STATEMENT REQUIRED TO BE FILED UNDER NEW JERSEY STATUTES ANNOTATED 40A:5-12, AS AMENDED, COMBINED WITH INFORMATION REQUIRED PRIOR TO CERTIFICATION OF BUDGETS BY THE DIRECTOR OF THE DIVISION OF LOCAL GOVERNMENT","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":1,"line":13,"text":"ANNOTATED 40A:5-12, AS AMENDED, COMBINED WITH INFORMATION REQUIRED PRIOR TO CERTIFICATION OF BUDGETS BY THE DIRECTOR OF THE DIVISION OF LOCAL GOVERNMENT SERVICES. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":1,"line":30,"text":" I hereby certify that the debt shown on Sheets 31 to 34,49 to 51 AND 63 and 65 are complete, was computed by me and can be supported upon demand by a register or other detailed analysis. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":1,"line":34,"text":"Name          Himanshu R. Title      CHIEF FINANCIAL OFFICER  (This MUST be signed by Chief Financial Officer Comptroller Auditor or Registered Municipal Accountant.l","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":1,"line":36,"text":" (This MUST be signed by Chief Financial Officer Comptroller Auditor or Registered Municipal Accountant.l  REQUIRED CERTIFICATION BY THE CHIEF FINANCIAL OFFICER:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":1,"line":38,"text":" REQUIRED CERTIFICATION BY THE CHIEF FINANCIAL OFFICER:  I herby certify that I am responsible for filing this verified Annual Financial Statement, (which I have prepared) or","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":1,"line":40,"text":" I herby certify that I am responsible for filing this verified Annual Financial Statement, (which I have prepared) or (which I have not prepared) [eliminate one] and information required also included herein and that this Statement is an exact copy of the original on file with the clerk of the governing body, that all calculations, extensions and additions","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":1,"line":43,"text":"exact copy of the original on file with the clerk of the governing body, that all calculations, extensions and additions are correct, that no transfers have been made to or from emergency appropriations and all statements contained herein are in proof; I further certify that this statement is correct insofar as I can determine from all the books and records kept and maintained in the Local Unit.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":1,"line":47,"text":" Further, I do herby certify that I,                HIMANSHU R. SHAH                                 , am the Chief Financial Officer, License#        0-0562                      , of the            BOROUGH                                       of POINT PLEASANT                          , County of       OCEAN                                                 and that the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":1,"line":50,"text":"POINT PLEASANT                          , County of       OCEAN                                                 and that the statements annexed hereto and made a part hereof are true statements of the financial condition of the Local Unit as at December 31, 2011, completely in compliance with N.J.S. 40A:5-12, as amended. I also give complete assurances as to the veracity of required information included herein, needed prior to certification by the Director of Local Govern-","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":1,"line":58,"text":" Title        CHIEF FINANCIAL OFFICER  Address        P.O. Box 25, 2233 Bridge Ave, Pt. Pleasant NJ 08742","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":1,"line":65,"text":" IT IS HEREBY INCUMBENT UPON THE CHIEF FINANCIAL OFFICER, WHEN NOT PREPARED BY SAID, AT A MINIMUM MUST REVIEW THE CONTENTS OF THIS ANNUAL FINANCIAL STATEMENT WITH THE PREPARER, SO AS TO BE FAMILIAR WITH THE REPRESENTATIONS","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":1,"line":66,"text":"IT IS HEREBY INCUMBENT UPON THE CHIEF FINANCIAL OFFICER, WHEN NOT PREPARED BY SAID, AT A MINIMUM MUST REVIEW THE CONTENTS OF THIS ANNUAL FINANCIAL STATEMENT WITH THE PREPARER, SO AS TO BE FAMILIAR WITH THE REPRESENTATIONS AND ASSERTIONS MADE HEREIN.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":2,"line":6,"text":"I have prepared the post-closing trial balances, related statements and analyses included in the accompanying Annual Financial Statement from the books of account and records made available to me by the                             of                       as of December 31, 2013 and have applied certain agreed-upon procedures thereon as","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":2,"line":9,"text":"of December 31, 2013 and have applied certain agreed-upon procedures thereon as promulgated by the Division of Local Government Services, solely to assist the Chief Financial Officer in connection with the filing of the Annual Financial Statement for the year then ended as required by N.J.S. 40A:5-12, as amended","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":2,"line":10,"text":"promulgated by the Division of Local Government Services, solely to assist the Chief Financial Officer in connection with the filing of the Annual Financial Statement for the year then ended as required by N.J.S. 40A:5-12, as amended ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":2,"line":19,"text":"matters) [eliminate one] came to my attention that caused me to believe that the Annual Financial Statement for the year ended 2013 is not in substantial compliance with the re- quirements of the State of New Jersey, Department of Community Affairs, Division of Local Government Services. Had I performed additional procedures or had I made an examination","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":2,"line":22,"text":"Government Services. Had I performed additional procedures or had I made an examination of the financial statements in accordance with generally accepted auditing standards, other matters might have come to my attention that would have been reported to the governing body and the Division. This Annual Financial Statement relates only to the accounts and","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":2,"line":24,"text":"matters might have come to my attention that would have been reported to the governing body and the Division. This Annual Financial Statement relates only to the accounts and items prescribed by the Division and does not extend to the financial statements of the munici- pality/county, taken as a whole.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":2,"line":25,"text":"body and the Division. This Annual Financial Statement relates only to the accounts and items prescribed by the Division and does not extend to the financial statements of the munici- pality/county, taken as a whole. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":3,"line":7,"text":" with the regulations governing revenues generated by uniform construction code fees and expenditures for construction code operations for 2013 as required under N.J.A.C. 5:23-4.17.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":3,"line":8,"text":"with the regulations governing revenues generated by uniform construction code fees and expenditures for construction code operations for 2013 as required under N.J.A.C. 5:23-4.17. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":4,"line":1,"text":"MUNICIPAL BUDGET LOCAL EXAMINATION QUALIFICATION CERTIFICATION BY CHIEF FINANCIAL OFFICER","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":4,"line":3,"text":"BY CHIEF FINANCIAL OFFICER  One of the following Certifications must be signed by the Chief Financial Clf!icer if","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":4,"line":5,"text":" One of the following Certifications must be signed by the Chief Financial Clf!icer if your municipality is eligible for local exan1ination. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":4,"line":18,"text":" 4.      The tax collection rate exceeded 90\u00b0/o                      of the total tax levy;  5.      There were no \"procedural deficiencies\" noted             by the registered municipal","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":4,"line":21,"text":"5.      There were no \"procedural deficiencies\" noted             by the registered municipal accountant on Sheet la of the Annual Financial Statement; and  6.      There was no operating deficit","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":4,"line":27,"text":" The municipality did not conduct a tax levy sale the previous fiscal year and does not plan to conduct one in the current year. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":4,"line":30,"text":" 9.      The current year budget does not contain an appropriation or levy ncAP\" wavier.  JO.     The municipality will not apply for Extraordinary Aid for 2013.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":4,"line":35,"text":"The undersigned certifies that         this municipality has complied in full in meeting ALL of the above criteria in determining its qualification for local exa1nination of its Budget in accordance with N.J.A.C. 5:30-7.5. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":4,"line":40,"text":" Chief Financial Officer:               Himanshu Shah  Signature:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":4,"line":54,"text":"The undersigned certifies that         this municipality does not meet ltem(s)#         of the criteria above and therefore does not qualify                    for local examination of its Budget in accordance with N.J.A.C. 5:30-7.5. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":4,"line":59,"text":" Chief Financial Officer:  Signature:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":5,"line":14,"text":" Report of Federal and State Financial Assistance  Expenditures of Awards","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":5,"line":16,"text":" Expenditures of Awards  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":5,"line":27,"text":"(administered by                                          Programs the State)                  Expended  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":5,"line":42,"text":"- - - - - - - Program Specific Audit Financial Statement Audit Performed in Accordance - - - - - - - With Government Auditing Standards (Yellow Book) ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":5,"line":47,"text":" Note: All local governments, who are recipients of federal and state awards (financial assistance), must report the total amount of federal and state funds expended during its fiscal year and the type of audit required to comply with OMB A-133 (Revised 6/27/03) and OMB 04-04. The single audit threshold has been","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":5,"line":48,"text":"Note: All local governments, who are recipients of federal and state awards (financial assistance), must report the total amount of federal and state funds expended during its fiscal year and the type of audit required to comply with OMB A-133 (Revised 6/27/03) and OMB 04-04. The single audit threshold has been increased to $500,000 beginning with fiscal year ending 12/31/03. Expenditures are defined","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":5,"line":50,"text":"required to comply with OMB A-133 (Revised 6/27/03) and OMB 04-04. The single audit threshold has been increased to $500,000 beginning with fiscal year ending 12/31/03. Expenditures are defined in Section 205 ofOMB A-133. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":5,"line":53,"text":" (1)      Report expenditures from federal pass-through programs received directly from state govermnents. Federal pass-through funds can be identified by the Catalog of Federal Domestic Assistance (CFDA) number reported in the State's grant/contract agreements.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":5,"line":55,"text":"Federal pass-through funds can be identified by the Catalog of Federal Domestic Assistance (CFDA) number reported in the State's grant/contract agreements.  (2)      Report expenditures from state programs received directly from state government or indirectly from","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":5,"line":57,"text":" (2)      Report expenditures from state programs received directly from state government or indirectly from pass-through entities. Exclude state ajd (I.e., CMPTRA, Energy Receipts tax, etc.) since there are no compliance requirements.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":5,"line":61,"text":" (3)       Report expenditures from federal programs received directly from the federal government or indirectly from entities other than state governments. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":5,"line":67,"text":" Signature Of Chief Financial Officer                                      Date  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":6,"line":37,"text":" (This must be signed by the Chief Financial Officer, Comptroller, Auditor or Registered Munici-  pal Accountant.)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":7,"line":36,"text":"DUE FROM GEN CAPITAL DUE FROM GRANT FUND                                                                                 15,376.51 DUE FROM ANIMAL CONTROL DUE FROM WATER/SEWER","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":7,"line":55,"text":"DUE FROM PLANNING ESCROW DUE FROM PAYROLL FUND DUE FROM/TO REC TRUST DUE FROM REGULAR TRUST","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":8,"line":10,"text":"VARIOUS INTERFUND PAYABLE                                                                                                       17,191.13 APPROPRIATION RESERVE                                                                                                         485.282.83 ENCUMBERANCE PAYABLE                                                                                                           234.886.34 ACCOUNTS PAYABLE                                                                                                                72 743.37","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":8,"line":13,"text":"ACCOUNTS PAYABLE                                                                                                                72 743.37 TAX OVERPAYMENT                                                                                                                 13,861.97 SCHOOL TAX PAYABLE                                                                                                           8 773.471.02 COUNTY TAX PAYABLE                                                                                                              15 514.69","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":8,"line":38,"text":" Fund Balance                                                                                                                                 1,682,148.46  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":9,"line":4,"text":"TRIAL BALANCE \u00b7SUMMARY CURRENT FUND AND GRANT FUND AS AT December 31, 2013 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":9,"line":17,"text":"Other Receivables                                           85007         273,145.19 State and Federal Grants Receivable                         85006 Emeraencies and Deferred Charaes                            85005         770,883.00 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":9,"line":28,"text":"Reserve for Receivables                                     85010                        2,222,536.06 Fund Balance                                                85011                        1,682, 148.46  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":9,"line":31,"text":" Total Liabilities, Reserves and Fund Balance                85012                       25,233,321.11  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":11,"line":2,"text":"POST CLOSING TRIAL BALANCE FEDERAL AND STATE GRANTS AS AT December 31, 2013 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":11,"line":17,"text":" Federal and State Grants Receivable                                     220 085.98  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":11,"line":25,"text":" Reserve - Federal and State Grants                                                       133611.14  Due to Current                                                                            15 376.51","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":11,"line":31,"text":" Reserve for Unannrooriated Grants                                                        43518.22  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":13,"line":80,"text":" FUND BALANCE                                                                                29,946.58  152 203.43                152 203.43","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":14,"line":8,"text":" Municipal Public Defender Expended Prior Year 2012: ............................................ (1)                   $10,858.50 x           25% (2)                $2,714.63","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":14,"line":15,"text":"Note: If the amount of money in a dedicated fund established pursuant to this section exceeds by more than 25% the amount which the municipality expended during the prior year providing the services of a municipal public defender, the amount in excess of the amount expended shall be forwarded to the Criminal Disposition and Review Collection Fund administered by the Victims of Crime Compensation Board.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":14,"line":16,"text":"the amount which the municipality expended during the prior year providing the services of a municipal public defender, the amount in excess of the amount expended shall be forwarded to the Criminal Disposition and Review Collection Fund administered by the Victims of Crime Compensation Board. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":14,"line":17,"text":"defender, the amount in excess of the amount expended shall be forwarded to the Criminal Disposition and Review Collection Fund administered by the Victims of Crime Compensation Board.  Amount in excess of the amount expended: 3 - (1 + 2) = ........................................................... .    $3,972.27","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":14,"line":19,"text":" Amount in excess of the amount expended: 3 - (1 + 2) = ........................................................... .    $3,972.27  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":14,"line":29,"text":" Chief Financial Officer: -'-\"-\"-\"''-\"'-\"-\"--'-\"--\"\"='-~~~~~~~~~~~ Himanshu R. Shah ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":16,"line":2,"text":"ANALYSIS OF TRUST ASSESSMENT CASH AND INVESTMENTS PLEDGED TO LIABILITIES AND SURPLUS  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":16,"line":18,"text":"Current Budget           D    Disbursements       Balance December 31, 2013 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":16,"line":36,"text":" Trust Surplus  *Less Assets \"Unfinanced\"","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":17,"line":13,"text":" State Grant Receivable  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":17,"line":42,"text":" Reserve for State Grant  Caoital lmorovement Fund                                                                                       63,280.00","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":17,"line":53,"text":" Fund Balance                                                                                                   27,209.61  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":18,"line":21,"text":" Grant Trust Fund                                        35.00                        1 860.80                                               1 895.80  Waater/Sewer Uti!itv                               48 531.90                       976174.16                    12 091.74               1022614.32","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":18,"line":57,"text":"I hereby certify that all amounts shown in the \"Cash on Deposit\" column on Sheet 9 and 9(a) have been verified with the applicable bank statments, certificates, agreements or passbooks at December 31, 2013.  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":18,"line":63,"text":" All \"Certificates of Deposit\" and \"Repurchase Agreements\" and other investments must be reported as cash and Included In this certification. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":18,"line":68,"text":"fTHIS MUST BE SIGNED BY THE REGISTERED MUNICIPAL ACCOUNTANT fSTATUTORY AUDITOR\\ OR CHIEF FINANCIAL OFFICERl depending on who prepared this Annual Financial Statement as certified to on Sheet 1or1{a),  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":18,"line":74,"text":"Signature: -~~~~~=~\u00b7~:<5\"~==~5?~~~~:::::::=::=~~~ Title: Chief Financial Officer  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":19,"line":75,"text":"24 526,273.72 ~.J.S. 40A4-61, 40A.4-62 and 40A.4-63 of the Local Budget Law require that ;eparate bank accounts be maintained for each allocated fund. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":20,"line":20,"text":" Grant Trust Funrl  OCEAN FIRST BANK                                                                                 1 860.80","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":20,"line":93,"text":"TOTAL                                                                                              27,667,832.63 Note: Sections N.J.S. 40A:4-61, 40A.4-62 and 40A.4-63 of the Local Budget Law require t separate bank accounts be maintained for each allocated fund. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":21,"line":8,"text":"TOTAL Note: Sections N.J.S. 40A:4-61, 40A:4-62 and 40A:4-63 of the Local Budget Law requ1 separate bank accounts be maintained for each allocated fund. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":22,"line":2,"text":"MUNCIPAUTIES AND COUNTIES FEDERAL AND STATE GRANTS RECEIVABLE 2013 Grant        Balance          Budget                     Cancelled                Balance","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":22,"line":4,"text":"2013 Grant        Balance          Budget                     Cancelled                Balance January 1, 2013    Revenue      Received          by                December31, 2013 Realized                    Resolution   I   I","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":22,"line":5,"text":"Grant        Balance          Budget                     Cancelled                Balance January 1, 2013    Revenue      Received          by                December31, 2013 Realized                    Resolution   I   I DOT MUNCIPAL AID GRANT           242,032.08    350,000.00     413,005.78                                179,026.30","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":22,"line":7,"text":"Realized                    Resolution   I   I DOT MUNCIPAL AID GRANT           242,032.08    350,000.00     413,005.78                                179,026.30 SMART FUTURE GROWTH                 6,000.00                                                              6,000.00 CDGB GRANT RECEIBAVLE              88,000.00                   77,448.50                                 10,551.50","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":22,"line":9,"text":"SMART FUTURE GROWTH                 6,000.00                                                              6,000.00 CDGB GRANT RECEIBAVLE              88,000.00                   77,448.50                                 10,551.50 MUNICIPAL ALLIANCE GRANT           20,723.69    14,834.00      11,049.51                                 24,508.18 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":22,"line":10,"text":"CDGB GRANT RECEIBAVLE              88,000.00                   77,448.50                                 10,551.50 MUNICIPAL ALLIANCE GRANT           20,723.69    14,834.00      11,049.51                                 24,508.18  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":23,"line":1,"text":"SCHEDULE OF APPROPRIATED RESERVES FOR FEDERAL AND STATE GRANTS ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":23,"line":2,"text":"SCHEDULE OF APPROPRIATED RESERVES FOR FEDERAL AND STATE GRANTS  Grant      Balance","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":23,"line":4,"text":" Grant      Balance January 1, 2013   2012 ENC Transferred from 2013","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":23,"line":8,"text":"Budqet Ar nropriations Budget         Appropriation By 40A:4-87     B            Encumbrances Cancellations       Balance December 31, 201.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":23,"line":26,"text":"ALCOHOLD ED REHAB PROG.                   5.402.52                3, 187.00                         900.00         216.DO                         7,473.52 en     BODY ARMOR GRANT                         14,237.37                3,127.00                                                                       17,364.37 ill\" !P.    RECYCLING TONNAGE                        19,459.39               44,558.00                       51,680.14      10,841.57                         1,495.68","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","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/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":24,"line":1,"text":"SCHEDULE OF UNAPPROPRIATED RESERVE FOR FEDERAL AND STATE GRANTS ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":24,"line":2,"text":"SCHEDULE OF UNAPPROPRIATED RESERVE FOR FEDERAL AND STATE GRANTS  GRANT","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":24,"line":4,"text":" GRANT I   BALANCE : \"\"\"\"\"\" '.\"\"","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":24,"line":8,"text":"Transferred to 2013 Budget Appropriations  Budget","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":24,"line":10,"text":" Budget Appropriation By 40A:4-87    DD            Cancelled/","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":24,"line":11,"text":"Budget Appropriation By 40A:4-87    DD            Cancelled/ Transfers    D '\"\"\"' I","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":24,"line":19,"text":" CLEAN COMMUNITY GRANT                                   37,306.00                        37,305.53                               (0.47)  RECYCLING TONNAGE GRANT                   44,557.57     44,558.00                        34,244.50                          34,244.07","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","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/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":24,"line":29,"text":"_,. N      BODY ARMOR GRANT                           3, 126.97      3,127.00                        3,696.62                           3,696.59  PEDETRIAN SAFETY GRANT                      (613.42)                                      5,241.32                           4,627.90","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":24,"line":31,"text":" PEDETRIAN SAFETY GRANT                      (613.42)                                      5,241.32                           4,627.90  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":25,"line":8,"text":"School Tax Deferred                                           xxxxxxxxxx !NOT IN EXCESS OF 50% OF LEVY 2011-20121                                   xxxxxxxxxx  Levv School Year Julu 1, 2013-June 30, 2014                                            xxxxxxxxxx","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":25,"line":20,"text":"School Tax Deferred (NOT IN EXCESS OF 50% OF LEVY 2012-2013)                        85004-00                      xxxxxxxxxx  \"Not including Type 1 school debt service, emergency authorizations-school,    40,204,249.02       40,204 249.02","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":25,"line":22,"text":" \"Not including Type 1 school debt service, emergency authorizations-school,    40,204,249.02       40,204 249.02  #Must include unpaid requisitions.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","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/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":26,"line":22,"text":"School Tax Deferred (NOT IN EXCESS OF 50% OF LEVY 2012-2013)                     85034-00                          xxxxxxxxxx  # Must include unpaid requisitions","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":26,"line":38,"text":"School Tax Deferred                                               xxxxxxxxxx (NOT IN EXCESS OF 50% OF LEVY 2012-2013\\                     85042-00          xxxxxxxxxx  Levy School Year January 1, 2013-December 31, 2013                                        xxxxxxxxxx","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":26,"line":40,"text":" Levy School Year January 1, 2013-December 31, 2013                                        xxxxxxxxxx  Levy Calander Year 2013                                                                   xxxxxxxxxx","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":26,"line":42,"text":" Levy Calander Year 2013                                                                   xxxxxxxxxx  Paid                                                                                                      xxxxxxxxxx","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","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/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":28,"line":61,"text":" Expended                                                80004-15                        xxxxxxxxxx  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","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/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":29,"line":2,"text":"STATEMENT OF GENERAL BUDGET REVENUES 2013 Source                                                                 Budget                     Realized                 Excess or Deficit* -01                I        -02                I         -03 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":29,"line":6,"text":"Surolus Anficioated                                                                     80101- Surplus Anticipated with Prior Written Consent of Director of Local Government                                                 80102- ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":29,"line":9,"text":" Miscellaneous Revenue Anticioated                                                                                   )()()()()()()())()(         )()()()()()()()               xxxxxxxxxx  Adooted Budqet                                                                                         4 618 338.00                   4 723 218.19                   104 880.19","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":29,"line":16,"text":" Additional Revenue (Sheet 17(a))                                                                           28,271.74                   28,271.74  Total Miscellaneous Revenue Anticipated                                                 80103-                  4 646.609. 7 4                 4 751 489.93                  104 880.19","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":29,"line":18,"text":" Total Miscellaneous Revenue Anticipated                                                 80103-                  4 646.609. 7 4                 4 751 489.93                  104 880.19  Receipts from Delinauent Taxes                                                          80104-                  1 400 000.00                   1415558.77                     15 558.77","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":29,"line":78,"text":" Balance for Support of Municipal Budget (or)                                                                         80116-00                      13,265, 788.36             xxxxxxxxx:x  *Excess Non-Budget Revenue (See Footnote)                                                                            80117-00                                                 )()()()()()()()","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":29,"line":80,"text":" *Excess Non-Budget Revenue (See Footnote)                                                                            80117-00                                                 )()()()()()()()  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":29,"line":84,"text":" *Deficit Non-Budget Revenue (See Footnote)                                                                           80118-00                    xxxxxxxxxx  *These items are applicable only when there is no \"Amount to be Reised by Taxation\" in the                                                         57,713,765.47                 57,713,765.47","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":29,"line":87,"text":"*These items are applicable only when there is no \"Amount to be Reised by Taxation\" in the                                                         57,713,765.47                 57,713,765.47 \"Budget\" column of the statement at the top of this sheet. In such instances, any excess or deficit in the above allocation would apply to \"Non-Budget Revenue\" only. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":29,"line":88,"text":"\"Budget\" column of the statement at the top of this sheet. In such instances, any excess or deficit in the above allocation would apply to \"Non-Budget Revenue\" only.  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":30,"line":1,"text":"STATEMENT OF GENERAL BUDGET REVENUES 2013 (Continued) Miscellaneous Revenues Anticipated: Added Bv N.J.S. 40A:4-87","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":30,"line":3,"text":"(Continued) Miscellaneous Revenues Anticipated: Added Bv N.J.S. 40A:4-87  Buda et             Realized         Excess or Deficit","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":30,"line":16,"text":" I hereby certify that the above list of Chapter 159 insertions of revenue have been realized in cash or I have received written notification of the award of public or private r~venue. These insertions meet the statutory requirements of N.J.SA 40A:4-87 and matching funds have been provided if applicable.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":31,"line":1,"text":"STATEMENT OF GENERAL BUDGET APPROPRIATIONS 2013  2013 Budqet as Adopted                                                                                                       80012-01            19,461,232.00","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":31,"line":9,"text":" Appropriated for 2013 by Emergency Appropriation (Budget Statement Item 9)                                                   80012-04  Total General Annropriations CBudaet Statement Item 9)                                                                       80012-05            19,489,503.74","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":31,"line":13,"text":" Add: Overexpenditures (See Footnote)                                                                                         80012-06  Total Annropriations and Overexpenditures                                                                             80012-07            19,489,503.74","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":31,"line":15,"text":" Total Annropriations and Overexpenditures                                                                             80012-07            19,489,503.74  Deduct Expenditures:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":31,"line":17,"text":" Deduct Expenditures:  Paid or Charaed fBudaet Statement Item (L)l                                            80012-08                         17,110,310.36","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":31,"line":25,"text":" Total Expenditures                                                                                          19,486,075.19  Unexpended Balances Canceled (See Footnote)                                                                                  80012-12                 3,428.55","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":31,"line":27,"text":" Unexpended Balances Canceled (See Footnote)                                                                                  80012-12                 3,428.55  FOOTNOTES - RE: Overexpenditures:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":31,"line":29,"text":" FOOTNOTES - RE: Overexpenditures: Every appropriation overexpended in the budget document must be marked with an* and must agree in the aggregate with this ftem. RE:UNEXPENDED BALANCES CANCELED:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":31,"line":30,"text":"FOOTNOTES - RE: Overexpenditures: Every appropriation overexpended in the budget document must be marked with an* and must agree in the aggregate with this ftem. RE:UNEXPENDED BALANCES CANCELED: ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":31,"line":31,"text":"Every appropriation overexpended in the budget document must be marked with an* and must agree in the aggregate with this ftem. RE:UNEXPENDED BALANCES CANCELED:  Are not to be shown as \"Paid or Charged\" in the budget document. In all instances, \"Total Appropriations\" and \"Overexpenditures\"","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":31,"line":33,"text":" Are not to be shown as \"Paid or Charged\" in the budget document. In all instances, \"Total Appropriations\" and \"Overexpenditures\" must equal the sum of \"Total Expenditures\" and \"Unexpended Balance Canceled\" ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":31,"line":34,"text":"Are not to be shown as \"Paid or Charged\" in the budget document. In all instances, \"Total Appropriations\" and \"Overexpenditures\" must equal the sum of \"Total Expenditures\" and \"Unexpended Balance Canceled\"  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":31,"line":39,"text":" SCHEDULE OF EMERGENCY APPROPRIATIONS FOR LOCAL  DISTRICT SCHOOL PURPOSES","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":31,"line":45,"text":" (EXCEPT FOR TYPE I SCHOOL DEBT SERVICE)  2013 Authorizations","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":31,"line":49,"text":" N.J.S. 40A:4-46(After adoption of Budget)  N.J.S. 40A:4-20(Prior to Adoption of Budget)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":31,"line":51,"text":" N.J.S. 40A:4-20(Prior to Adoption of Budget)  Total Authorizations","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":31,"line":55,"text":" Deduct Expenditures:  Paid or Charged","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":31,"line":61,"text":" Total Expenditures  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":32,"line":8,"text":" Excess of Anticipated Revenues:                                                xxxxxxxxxx            xxxxxxxxxx  Miscellaneous Revenues Anticioated                        80013-01       xxxxxxxxxx                104,880.19","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":32,"line":10,"text":" Miscellaneous Revenues Anticioated                        80013-01       xxxxxxxxxx                104,880.19  Delinauent Tax Collections                                80013-02       xxxxxxxxxx                 15,558.77","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":32,"line":18,"text":" Unexpended Balances of 2013 Budaet Annropriations               80013-04       xxxxxxxxxx                  3,428.55  Miscellaneous Revenue Not Anticioated                           81113-         xxxxxxxxxx                227,972.26","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":32,"line":20,"text":" Miscellaneous Revenue Not Anticioated                           81113-         xxxxxxxxxx                227,972.26 Miscellaneous Revenue Not Anticipated: Proceeds of Sale of Foreclosed Property (Sheet 27)       81114-","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":32,"line":21,"text":"Miscellaneous Revenue Not Anticioated                           81113-         xxxxxxxxxx                227,972.26 Miscellaneous Revenue Not Anticipated: Proceeds of Sale of Foreclosed Property (Sheet 27)       81114- ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":32,"line":28,"text":" Unexpended Balances of 2012 Annrooriation Reserves              80013-05       xxxxxxxxxx                603, 193.90  Prior Years lnterfunds Returned in 2013                         80013-06       xxxxxxxxxx                147,633.41","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":32,"line":38,"text":" Deferred School Tax Revenue: (See School Taxes, Sheet 13 & 14)                 xxxxxxxxxx            xxxxxxxxxx  Balance January 1, 2013                                   80013-07                             xxxxxxxxxx","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":32,"line":44,"text":" Deficit in Anticipated Revenues:                                               xxxxxxxxxx            xxxxxxxxxx  Miscellaneous Revenues Anticipated                        80013-09                             xxxxxxxxxx","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":32,"line":46,"text":" Miscellaneous Revenues Anticipated                        80013-09                             xxxxxxxxxx  Delinquent Tax Collections                                80013-10                             xxxxxxxxxx","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":32,"line":60,"text":" Refund of Prior Year Revenue                                                                         xxxxxxxxxx  Misc. Result of Operations                                                                           xxxxxxxxxx","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":32,"line":66,"text":" Surplus Balance-To Surplus (Sheet 20)                           80013-14          1,004,656.06       xxxxxxxxxx  1 004,656.06         1,004 656.06","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":33,"line":1,"text":"SCHEDULE OF MISCELLANEOUS REVENUES NOT ANTICIPATED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":33,"line":49,"text":" 01- 0900- 0000- QQ(APPROPRIAT!ON REFUND                                                400.00  01- 0900- 0000- om CELL TOWER                                                       43 058.74","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":33,"line":62,"text":" Total Amount to Miscellaneous Revenues Not Antici-ated'Sheet 19 1                   227 972.26 Sheet 20","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":34,"line":1,"text":"SURPLUS-CURRENTFUND 2013 Debit                       Credit","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":34,"line":12,"text":"4. Amount Annrooriated in the 2013 Budaet - Cash                                    80014-03                                                  xxxxxxxxxx 5. Amount Appropriated in 2013 Budget - with Prior Written Consent of Director of Local Government Services                            80014-04                                                  xxxxxxxxxx 6.                                                                                                                                            xxxxxxxxxx","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":34,"line":38,"text":" Cash Surplus                                                                                                 80014-09                             853,186.02  Deficit in Cash Surplus                                                                                      80014-10","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":34,"line":40,"text":" Deficit in Cash Surplus                                                                                      80014-10  'other Assets Pledaed to Surplus:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":34,"line":42,"text":" 'other Assets Pledaed to Surplus: (1) Due from State of N.J. Senior Citizen and Veterans Deduction                                                   80014-16                             29,807.70","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":34,"line":57,"text":" \u2022IN THE CASE OF A \"DEFICIT IN CASH SURPLUS\", \"OTHER ASSETS\" WOULD                                            80014-15                           1,653,876.72 ALSO BE PLEDGED TO CASH LIABILITIES. #MAY NOT BE ANTICIPATED AS NON-CASH SURPLUS IN 2013 BUDGET.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":34,"line":59,"text":"ALSO BE PLEDGED TO CASH LIABILITIES. #MAY NOT BE ANTICIPATED AS NON-CASH SURPLUS IN 2013 BUDGET. (1)MAY BE ALLOWED UNDER CERTAIN CONDITIONS. NOTE: Deferred Charges for authorizations under 0.K.'S. 40A:4-55 (Tax Map, etc.)N.J.S. 40A:4-55(Flood Damage, etc.)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":35,"line":2,"text":"(FOR MUNICIPALITIES ONLY) CURRENT TAXES -2013 lEVY 1.      Amount of Levy as per Duplicate(Analysis)                                   82101-00      57.875,278.79 or","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":35,"line":3,"text":"CURRENT TAXES -2013 lEVY 1.      Amount of Levy as per Duplicate(Analysis)                                   82101-00      57.875,278.79 or ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":35,"line":8,"text":" 2.      Amount of Levy Special District Taxes                                        82102-00  3.      Amount Levied for Omitted Taxes under","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":35,"line":16,"text":" 5.      Total 2013 Levy                                                              82106-00                            57,945,652.28  6.      Transferred to Tax Title Liens                                               82107-00","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":35,"line":32,"text":" R.E.A.P. REVENUE  State's Share of 2013 Senior Citizens and","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":35,"line":44,"text":" 13      Percentage of Cash Collections to Total 2013 Levy (Item 10 divided by Item 5) is                  96.34% 82112-00","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":35,"line":73,"text":" *Include overpayments applied as part of 2013 collections.  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":36,"line":1,"text":"ACCELERATED TAX SALE/TAX LEVY SALE - CHAPTER 99  To calculate Underlying Tax Collection Rate For 2013","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":36,"line":3,"text":" To calculate Underlying Tax Collection Rate For 2013  Utilize this sheet only if you conducted an Accelerated Tax Sale or Tax Levy Sale pursuant to","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":36,"line":5,"text":" Utilize this sheet only if you conducted an Accelerated Tax Sale or Tax Levy Sale pursuant to Chapter 99, P.L 1997. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":36,"line":19,"text":" Line 5c (sheet 22) Total 2013 Tax Levy                                     $_ _ _ _ _ __  Percentage of Collection Excluding Accelerated Tax Sale Proceeds","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":36,"line":27,"text":" (2)   Utilizing Tax Levy Sale  Total of Line 10 Collected in Cash (sheet 22)                              $_ _ _ _ _ __","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":36,"line":31,"text":" LESS: Proceeds from Tax Levy Sale (excluding premium)  NET Cash Collected                                   $_ _ _ _ _ __","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":36,"line":35,"text":" Line 5c (sheet 22) Total 2013 Tax Levy                                     $_ _ _ _ _ __  Percentage of Collection Excluding Tax Levy Sale Proceeds","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":36,"line":37,"text":" Percentage of Collection Excluding Tax Levy Sale Proceeds (Net Cash Collected divided by item 5c) is                                  _ _ _ _ _ _ _% ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":39,"line":1,"text":"COMPUTATION OF APPROPRIATION: RESERVE FOR UNCOLLECTED TAXES AND AMOUNT TO BE RAISED BY TAXATION","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":39,"line":7,"text":"I            2014             I             2013 1. I otal General Appropriations tor <u 14 Municipal tludget ::>tatement Item 8 (L\\ (Exclusive of Reserve for Uncollected Taxes\\                                 80015-                                              )()()()()()()()()( ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":39,"line":24,"text":"8. Total General Annrooriations & Other Taxes                                           80024-01 9. Less Total Anticipated Revenues from 2014in Municioal Budaet ntem 5\\                                                          80024-02 10. Cash Required from 2014 Taxes to Support Local","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":39,"line":39,"text":" (Amount Shown on Line 3 Above\\                                                                          the proposed budget submitted by the  Regional Schoo! District Tax                                                                            Local Board of Education to the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":39,"line":56,"text":" Tax in Local Municipal Budget Total Amount (See Line 11 l 12. Appropriation; Reserve for Uncollected Taxes (Budget","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":39,"line":58,"text":"Total Amount (See Line 11 l 12. Appropriation; Reserve for Uncollected Taxes (Budget Statement, Item 8 (M)) (Item 11, Less Item 1Ol                 80024-06 Comgutation of \"Tax in Local Municigal Budget\"                                                                                         NOTE\u00b7","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":39,"line":60,"text":"Statement, Item 8 (M)) (Item 11, Less Item 1Ol                 80024-06 Comgutation of \"Tax in Local Municigal Budget\"                                                                                         NOTE\u00b7  Item 1 - Total General Annrooriatlons                                                                                               The amount or","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":39,"line":64,"text":" Item 12-An... ronriation: Reserve for Uncollected Taxes                                                                             anticipated revenues  Sub-Total                                                                                                                  (Item 9) may never","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":39,"line":68,"text":" Less: Item 9-Total Anticioated Revenues                                                                                             exceed the total of  Amount to be Raised bv Taxation in Municipal BudQet                80024-07                                                             Items 1 and 12","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":40,"line":3,"text":" Calculation To Utilize Proceeds In Current Budget As Deduction to Reserve For Uncollected Taxes Appropriation Note:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":40,"line":4,"text":"Calculation To Utilize Proceeds In Current Budget As Deduction to Reserve For Uncollected Taxes Appropriation Note: the current year.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":40,"line":25,"text":"/o [(2014 Estimated Total Levy~ 2013 Total Levy)/2013 Total Levy]  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":40,"line":37,"text":"E.         Net Reserve for Uncollected Taxes                                           $._ _ _ _ __ Appropriation in Current Budget (A-0) ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":40,"line":41,"text":" 2014 Reserve for Uncollected Taxes Appropriation Calculation (actual)  1.         Subtotal General Appropriations (item 8(L) budget sheet 29)                 $","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":40,"line":43,"text":" 1.         Subtotal General Appropriations (item 8(L) budget sheet 29)                 $  2.         Taxes not Included in the Budget (AFS 25, items 2 thru 7)                   $","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":40,"line":45,"text":" 2.         Taxes not Included in the Budget (AFS 25, items 2 thru 7)                   $  Total                                                            $","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","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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Such notes must be retired at the rate of 20% of the original amount issued annually.                                        80051-01           80051-02 Memo: Type 1 School Notes Should be separately listed and totaled. he first money was borrowed for a particular improvement, not the renewal date of subsequent notes which were issued.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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All notes with an original date of issue of 2011 or prior require one legally payable installment to be budgeted if it is contemplated that such notes will be renewed in 2013 or written intent of permanent financing submitted with statement. - If interest on notes is financed by ordinance, designates same, otherwise an amount must be included in this column.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","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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","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","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/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":52,"line":2,"text":"SCHEDULE OF CAPITAL LEASE PROGRAM OBLIGATIONS Amount of                     2014 Budget Requirement Purpose                   Lease Obligation Outstanding December 31, 2013           For Principal        For Interest/Fees","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":54,"line":70,"text":" *-The full amount of the 2013 budget appropriation should be transferred to this account unless the balance of the appropriation is to be permitted to lapse. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":54,"line":71,"text":"*-The full amount of the 2013 budget appropriation should be transferred to this account unless the balance of the appropriation is to be permitted to lapse.  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":55,"line":2,"text":"GENERAL CAPITAL FUND SCHEDULE OF DOWN PAYMENTS ON IMPROVEMENTS  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":55,"line":28,"text":" *The full amount of the 2013 appropriation should be transferred to this account unless the balance of the appropriation is permitted to lapse. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":55,"line":29,"text":"*The full amount of the 2013 appropriation should be transferred to this account unless the balance of the appropriation is permitted to lapse.  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":55,"line":35,"text":"CAPITAL IMPROVEMENTS AUTHORIZED IN 2013 AND DOWN PAYMENTS (N.J.S. 40A:2-11)  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":55,"line":39,"text":"GENERAL CAPITAL FUND ONLY Amount               Total              Down Payment        Amount of Down Appropriated         Obligations           Provided by        Payment in Budget of Purpose                                                Authorized            Ordinance           2013 or Prior Years","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":55,"line":40,"text":"Amount               Total              Down Payment        Amount of Down Appropriated         Obligations           Provided by        Payment in Budget of Purpose                                                Authorized            Ordinance           2013 or Prior Years ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":55,"line":51,"text":" NOTE - Where amount in column \"Down Payment Provided by Ordinance\" is LESS than 5\u00b0/o of amount in column \"Total Obligations Authorized\", explanation must be made part of or attached to this sheet. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":56,"line":2,"text":"GENERAL CAPITAL FUND STATEMENT OF CAPITAL SURPLUS 2013 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":56,"line":20,"text":" Annrooriated to 2013 Budaet Revenue                                                   80029-03                                       xxxxxxxxxx  Balance December 31, 2013                                                             80029-04                     27,209.61         xxxxxxxxxx","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":56,"line":44,"text":" 5.         Total of 3 and 4 - Gross Appropriation                                  $ _ _ _ __  6. Less Amount of Special Trust Fund to be Used                                     $ _ _ _ __","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":56,"line":48,"text":" 7. Net Appropriation Required                                                                           $ _ _ _ _ __  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":56,"line":57,"text":" Item 5 must be shown as an item of appropriation, short extended, with Item 6 shown directly following as a deduction and with  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":56,"line":60,"text":" the amount of Item 7 extended into the 2013 appropriation column.  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":57,"line":8,"text":" A.    1. Total Tax Levy for the 2013 was                                                                         57,945,652.28  2. Amount of Item 1 Collected in 2013 (')                                            55,823,283.47","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":57,"line":14,"text":" (')Including prepayments and overpayments applied.  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":57,"line":22,"text":" 2. Have payments been made for all Bonded obligations or notes due on or be  December 31, 2013?","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":57,"line":32,"text":"NOTE: If answer to Item 8 1 is YES, then Item 82 must be answered C.    Does the appropriation required to be included in the 2014 budget for the liquidation of all bonded obligations or notes exceeds 25% of the total of appropriations for operating purposes in the budget for the year just ended? Answer YES or NO:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":57,"line":33,"text":"C.    Does the appropriation required to be included in the 2014 budget for the liquidation of all bonded obligations or notes exceeds 25% of the total of appropriations for operating purposes in the budget for the year just ended? Answer YES or NO: ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":57,"line":34,"text":"bonded obligations or notes exceeds 25% of the total of appropriations for operating purposes in the budget for the year just ended? Answer YES or NO:  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":57,"line":39,"text":" 2. 4% of 2013 Tax Levy for all purposes  Levy-$ - - - - - - - - - - - - -                            =","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":57,"line":41,"text":" Levy-$ - - - - - - - - - - - - -                            =  3. Cash Deficit 2013","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":57,"line":45,"text":" '4. 4% of 2013 Tax Levy for all purposes:  Levy-$                                                      =","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":57,"line":47,"text":" Levy-$                                                      =  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":61,"line":33,"text":" Appropriation Reserve  Sub-Total Liabilities (\"C\")","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":61,"line":40,"text":" Fund Balance  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":63,"line":3,"text":"ANALYSIS OF TRUST ASSESSMENT CASH AND INVESTMENTS PLEDGED TO LIABILITIES AND SURPLUS  Title of Liability to which Cash","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":63,"line":20,"text":"Operating Budget RECEIPTS ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":63,"line":57,"text":" Trust Surplus  *Less Assets \"Unfinanced\"                         xxxxxxxxxx       xxxxxxxxxx        xxxxxxxxxx        xxxxxxxxxx   xxxxxxxxxx             xxxxxxxxxx         xxxxxxxxxx           xxxxxxxxxx","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":64,"line":3,"text":"N/A SCHEDULE OF WATER UTILITY BUDGET - 2013 BUDGET REVENUES Received","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":64,"line":4,"text":"SCHEDULE OF WATER UTILITY BUDGET - 2013 BUDGET REVENUES Received Source                                                                       Budget         in Cash","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":64,"line":6,"text":"Received Source                                                                       Budget         in Cash  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":64,"line":10,"text":"Ooeratina Surolus Anticioated                                                     91301- Operating Surplus Anticipated with Consent of Director of Local Govt. Services                                               91302- ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":64,"line":32,"text":"91307- *'Amount in \"Received in Cash\" column for\"Deficit {General Budget)\" and amount expended for \"Surplus (General Budget)\" must ree with amounts shown for such items on Sheet 46. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":64,"line":36,"text":" STATEMENT OF BUDGET APPROPRIATIONS  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":64,"line":49,"text":" Add: Overexpenditures {See Footnote)  Total Annropriations and Overexoenditures","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":64,"line":59,"text":" Surplus (General Budget) **  Total Expenditures","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":64,"line":61,"text":" Total Expenditures  Unexpended Balance Canceled (See Footnote)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":64,"line":63,"text":" Unexpended Balance Canceled (See Footnote) FOOTNOTES: -RE: OVEREXPENDITURES: Every appropriation overexpended in the budget document must be marked with an \u2022 and must agree in the aggregate with","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":64,"line":64,"text":"Unexpended Balance Canceled (See Footnote) FOOTNOTES: -RE: OVEREXPENDITURES: Every appropriation overexpended in the budget document must be marked with an \u2022 and must agree in the aggregate with this item.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":64,"line":65,"text":"FOOTNOTES: -RE: OVEREXPENDITURES: Every appropriation overexpended in the budget document must be marked with an \u2022 and must agree in the aggregate with this item. RE: UNEXPENDED BALANCES CANCELED:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":64,"line":67,"text":"this item. RE: UNEXPENDED BALANCES CANCELED: Are not lo be shown as \"Paid or Charged\" in the budget document. In all instances ''Total Appropriations\" and \"Overex- penditures\" must equal the sum of ''Total Expenditures\" and \"Unexpended Balances Canceled\"","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":64,"line":68,"text":"RE: UNEXPENDED BALANCES CANCELED: Are not lo be shown as \"Paid or Charged\" in the budget document. In all instances ''Total Appropriations\" and \"Overex- penditures\" must equal the sum of ''Total Expenditures\" and \"Unexpended Balances Canceled\" ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":64,"line":69,"text":"Are not lo be shown as \"Paid or Charged\" in the budget document. In all instances ''Total Appropriations\" and \"Overex- penditures\" must equal the sum of ''Total Expenditures\" and \"Unexpended Balances Canceled\"  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":65,"line":5,"text":"WATER UTILITY NOTE:     Section 1 of this sheet is required to be filled out ONLY IF the 2013 Water utmty Budget contained either an item of revenue \"Defict (Genera! Budget)\" or an item of appropriation \"Surplus (General Budget)\".","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":65,"line":6,"text":"NOTE:     Section 1 of this sheet is required to be filled out ONLY IF the 2013 Water utmty Budget contained either an item of revenue \"Defict (Genera! Budget)\" or an item of appropriation \"Surplus (General Budget)\". Section 2 Should be filled out in everv case.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":65,"line":7,"text":"contained either an item of revenue \"Defict (Genera! Budget)\" or an item of appropriation \"Surplus (General Budget)\". Section 2 Should be filled out in everv case. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":65,"line":13,"text":" Revenue Realized:                                                                                        xxxxxxxxxx Budaet Revenue (Not lncludina \"Deficit<General Budaet)\") ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":65,"line":14,"text":"Revenue Realized:                                                                                        xxxxxxxxxx Budaet Revenue (Not lncludina \"Deficit<General Budaet)\")  Miscellaneous Revenue Not Anticioated","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":65,"line":16,"text":" Miscellaneous Revenue Not Anticioated  2012 Annrooriation Reserves Canceled\"","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":65,"line":24,"text":"Exoenditures:                                                                                            xxxxxxxxxx Aoorooriations (Not lncludina \"Surplus (General Budaetl\"l                                   xxxxxxxxxx Paid or Charaed ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":65,"line":31,"text":" Cash Refund of Prior Year's Revenue . Overexpenditure of Appropriation Reserve","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":65,"line":33,"text":". Overexpenditure of Appropriation Reserve  Total Exoenditures","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":65,"line":37,"text":"Less: Deferred Charges Included in Above \"Total Expenditures\"  Total Expenditures - As Adjusted","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":65,"line":39,"text":" Total Expenditures - As Adjusted  Excess","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":65,"line":53,"text":" \"\"Anticioated Revenue - Deficit (General Buddaetl oa1ance OT ~esu11 OT Lu,~ upera11on Remainder=","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":65,"line":58,"text":"SECTION 2: The following Item of \"2006 Appropriation Reserves Canceled in 2013\" Is Due to the Current Fund TO THE EXTENT OF the amount Received and Due from the General Budget of 2012 for an Anticipated Deficit in the Water Utility for 2012.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":65,"line":59,"text":"The following Item of \"2006 Appropriation Reserves Canceled in 2013\" Is Due to the Current Fund TO THE EXTENT OF the amount Received and Due from the General Budget of 2012 for an Anticipated Deficit in the Water Utility for 2012. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":65,"line":63,"text":"2012 Annrooriation Reserves Canceled in 2013 Less: Anticipated Deficit in 2012 Budget-Amount Received and Due from Current Fund - If none, enter \"None\" ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":65,"line":66,"text":" Excess(Revenue Realizedr                                                                                                 I \"\"Item must be shown in same amount on Sheet 45 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":66,"line":6,"text":" Excess of Anticioated Revenues:                                                   xxxxxxxxxx  xxxxxxxxxx","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":66,"line":9,"text":"xxxxxxxxxx Miscellaneous Revenue Not Anticioated                                             xxxxxxxxxx Unexpended Balance of 2006 Annropriation Reserves                                 xxxxxxxxxx ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":66,"line":10,"text":"Miscellaneous Revenue Not Anticioated                                             xxxxxxxxxx Unexpended Balance of 2006 Annropriation Reserves                                 xxxxxxxxxx  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":66,"line":14,"text":" Deficit in Anticipated Revenue                                                                     xxxxxxxxxx  xxxxxxxxxx","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":66,"line":19,"text":" Excess to Balance-To Surplus                                                                       xxxxxxxxxx  See gestricitionlih amount on Sheet-46, Seqtion 2","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":66,"line":25,"text":" OPERATING SURPLUS - WATER UTILITY Debit            Credit ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":66,"line":35,"text":"Amount Aooropriated in the 2007 BudQet - Cash                                                      xxxxxxxxxx Amount Appropriated in 2007 Budget - with Prior Written Consent of Director of Local Government Services                                                   xxxxxxxxxx ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":66,"line":65,"text":"Total Other Assets #MAY NOT BE ANTICIPATED AS NON-CASH SURPLUS IN 2009 BUDGET. .. \u2022 In The Case Of A \"Def1c1t In Cash Surplus\", \"Other Assets\" Would","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":66,"line":67,"text":".. \u2022 In The Case Of A \"Def1c1t In Cash Surplus\", \"Other Assets\" Would Also Be Pledged To Cash Liabilities. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":67,"line":16,"text":" Overpayment applied                          $ _ _ _ _ __ Transfer to Water Liens                      $ _ _ _ _ __ other                                        $ _ _ _ _ __","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":68,"line":13,"text":"Caused By                       per Audit              2013          Resulting     as at Report               Budget        From 2013 December31. 2013  1.         Emergency Authorization-","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":68,"line":69,"text":"JUDGMENTS ENTERED AGAINST MUNICIPALITY AND NOT SATISFIED Appropriated for in Budget of In Favor Of                   On Account of                  Date Entered   Amount           SFY 2014","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":68,"line":70,"text":"Appropriated for in Budget of In Favor Of                   On Account of                  Date Entered   Amount           SFY 2014 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":69,"line":4,"text":"SCHEDULE OF BONDS ISSUED AND OUTSTANDING AND 2014 DEBT SERVICE FOR BONDS WATER UTILITY ASSESSMENT BONDS ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":69,"line":7,"text":" Debit                Credit         2014 Debt I                   I                          Service ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":69,"line":44,"text":" INTEREST ON BONDS - WATER UTILITY BUDGET 2014 Interest on Bonds (\u2022Items\\ ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":69,"line":57,"text":"II         Date of         Interest Pur~ose                  I   2014 Maturitv       Amount Issued               Issue            Rate  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":70,"line":3,"text":"N/A DEBT SERVICE SCHEDULE FOR UTILITY NOTES(OTHER THAN UTILITY ASSESSMENT NOTES) Original                 Original                Amount                                                                             2014 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":70,"line":6,"text":" Title or Purpose of Issue                            Amount                   Date of                 of Note                   Date              Rate                          Budget Rec uirement  Issued                   Issue*               Outstanding                  af                af                 For Principal                For Interest","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":70,"line":35,"text":" .   UTILITY BUDGET INTEREST ON NOTES - 2014      Interest on Notes","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":70,"line":41,"text":"Add: Interest to be Accrued as of December 31,2014 Required Appropriation - 2014 Important: If there is more than one utility in the municipality, identify each note. Memo:       Designate all \"Capital Notes\" issued under N.J.S.40A:2-8(b) with \"C\". Such Notes must be retired at the rate of","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":70,"line":43,"text":"Important: If there is more than one utility in the municipality, identify each note. Memo:       Designate all \"Capital Notes\" issued under N.J.S.40A:2-8(b) with \"C\". Such Notes must be retired at the rate of 20% of the original amount issued annually. *See Sheet 33 for darlfication of \"Original Date of Issue\".","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":70,"line":46,"text":"*See Sheet 33 for darlfication of \"Original Date of Issue\". All notes with an original date of issue of 1990 or prior required one legal payable installment to be budgeted if it is contemplated that such notes will be renewed in 2009 or written intent of permanent financing submitted. ** If interest on notes is financed by ordinance, designates same, otherwise an amount must be included in this","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":71,"line":3,"text":"NIA DEBT SERVICE SCHEDULE FOR UTILITY ASSESSMENT NOTES Original          Original                   Amount                                                         2014 Title or Purpose of Issue                   Amount            Date of           of Note          Date                     Rate                 BudQet Requirement                   Interest","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":71,"line":5,"text":"Original          Original                   Amount                                                         2014 Title or Purpose of Issue                   Amount            Date of           of Note          Date                     Rate                 BudQet Requirement                   Interest Issued            Issue*          Outstanding December31, 201:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":71,"line":37,"text":"Memo:     *See Sheet 33 for clarification of \"Original Date of Issue\". Utility Assessment Notes with an original date of issue of December 31, 2013 or prior must be appropriated in full in the 2014 Dedicated utility Assessment Budget or written intent of permanent financing submitted. \u2022\u2022interest on Utility Assessment Notes must be included in the Utility Budget appropriation \"Interest on Notes\".","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":71,"line":39,"text":"permanent financing submitted. \u2022\u2022interest on Utility Assessment Notes must be included in the Utility Budget appropriation \"Interest on Notes\".  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":72,"line":3,"text":"SCHEDULE OF CAPITAL LEASE PROGRAM OBLIGATIONS Amount of                        2014 Budget Requirement Purpose                  Lease Obligation Outstanding December 31, 2013              For Principal        For Interest/Fees","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":73,"line":7,"text":"Ordinance          Specify each authorization by purpose. Do                                        Authorizations                               Balance - December 31, 2013 Number             not merely designate by a code number.             Funded         Unfunded                       Encumbered   Expended   Total          Funded        Unfunded  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":74,"line":42,"text":"WATER UTILITY CAPITAL FUND SCHEDULE OF DOWN PAYMENTS ON IMPROVEMENTS  Debit       Credit","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":75,"line":5,"text":"CAPITAL IMPROVEMENTS AUTHORIZED IN 2013 AND DOWN PAYMENTS (N.J.S. 40A:2-11) Total       Down Payment     Amount of Down Amount              Obligations    Provided by   Payment in Budget of","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":75,"line":6,"text":"AND DOWN PAYMENTS (N.J.S. 40A:2-11) Total       Down Payment     Amount of Down Amount              Obligations    Provided by   Payment in Budget of Purpose                      Annrooriated          Authorized      Ordinance     2013or Prior Years","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":75,"line":7,"text":"Total       Down Payment     Amount of Down Amount              Obligations    Provided by   Payment in Budget of Purpose                      Annrooriated          Authorized      Ordinance     2013or Prior Years ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":75,"line":14,"text":"WATER UTILITY CAPITAL FUND STATEMENT OF CAPITAL SURPLUS 2013 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":75,"line":31,"text":" Aooropriated to 2009 Budget Revenue                            80029-03                            xxxxxxxxxx Balance December 31, 2013                                      80029-04                            xxxxxxxxxx ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":76,"line":33,"text":" Appropriation Reserves                                                                                                          263,019.45  Accounts Pavable                                                                                                                 2 920.74","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":76,"line":49,"text":" Fund Balance                                                                                                                    530,555.49  Totals                                                                                                                 2,146,085.59    2,146,085.59","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":76,"line":87,"text":" Fund Balance                                                                                                                      4,167.39  Caoital lmorovement Fund                                                                                                        110, 184.00","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":78,"line":2,"text":"ANALYSIS OF TRUST ASSESSMENT CASH AND INVESTMENTS PLEDGED TO LIABILITIES AND SURPLUS  Title of Liability to which Cash","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":78,"line":20,"text":"Operating Budget RECEIPTS ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":78,"line":53,"text":" Trust Surplus  *Less Assets \"Unfinanced\"                         xxxxxxxxxx             )()()()()()()()        xxxxxxxxxx        xxxxxxxxxx        xxxxxxxxxx         )()()()()()()()    )()()()()()()(JX      )()()()()()()()","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":79,"line":1,"text":"SCHEDULE OF WATER/SEWER UTILITY BUDGET - 2013 BUDGET REVENUES Received                   Excess or","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":79,"line":2,"text":"SCHEDULE OF WATER/SEWER UTILITY BUDGET - 2013 BUDGET REVENUES Received                   Excess or I        Budget             I         in Cash             I      Deficit*","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":79,"line":4,"text":"Received                   Excess or I        Budget             I         in Cash             I      Deficit*  Oneratinn Surplus Anticipated                                           01","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":79,"line":6,"text":" Oneratinn Surplus Anticipated                                           01 Operating Surplus Anticipated with Consent of Director of Local Govt Services                                      02","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":79,"line":7,"text":"Oneratinn Surplus Anticipated                                           01 Operating Surplus Anticipated with Consent of Director of Local Govt Services                                      02 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":79,"line":31,"text":" *'Amount In \"Received In Cash\" column for \"Deficit(General Budget)\" and amount expended for \"Surplus(General Budget)\" must agree with amounts shown for such Items on Sheet 50 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":79,"line":35,"text":" STATEMENT OF BUDGET APPROPRIATIONS Annronriations: ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":79,"line":50,"text":" Deduction Expenditures:  Paid or Charaed                                                                                                6,244,785.55","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":79,"line":56,"text":" ** Surplus(General Budget)  Total Expenditures                                                                                                                                 6,507,805.00","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":79,"line":58,"text":" Total Expenditures                                                                                                                                 6,507,805.00  Unexpended Balance Canceled (See Footnote)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":79,"line":60,"text":" Unexpended Balance Canceled (See Footnote) FOOTNOTES - RE: OVEREXPENDITURES Every appropriation overexpended in !\\le budget document must be marked with en\u2022 and must agree In the aggregate >Mlh lhls Item.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":79,"line":61,"text":"Unexpended Balance Canceled (See Footnote) FOOTNOTES - RE: OVEREXPENDITURES Every appropriation overexpended in !\\le budget document must be marked with en\u2022 and must agree In the aggregate >Mlh lhls Item. RE:UNEXPENDED BALANCE CANCELED:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":79,"line":62,"text":"FOOTNOTES - RE: OVEREXPENDITURES Every appropriation overexpended in !\\le budget document must be marked with en\u2022 and must agree In the aggregate >Mlh lhls Item. RE:UNEXPENDED BALANCE CANCELED: Are not to be shown as \"Paid or Charged'' In the budget document, In ell Instances 'Total Appropt1atlons\" and","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":79,"line":63,"text":"Every appropriation overexpended in !\\le budget document must be marked with en\u2022 and must agree In the aggregate >Mlh lhls Item. RE:UNEXPENDED BALANCE CANCELED: Are not to be shown as \"Paid or Charged'' In the budget document, In ell Instances 'Total Appropt1atlons\" and \"Overexpenditures\" must be equal to !\\le sum of \"Total Expenditures\" end \"Unexpended Salance Canceled\"","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":79,"line":64,"text":"RE:UNEXPENDED BALANCE CANCELED: Are not to be shown as \"Paid or Charged'' In the budget document, In ell Instances 'Total Appropt1atlons\" and \"Overexpenditures\" must be equal to !\\le sum of \"Total Expenditures\" end \"Unexpended Salance Canceled\" ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":79,"line":65,"text":"Are not to be shown as \"Paid or Charged'' In the budget document, In ell Instances 'Total Appropt1atlons\" and \"Overexpenditures\" must be equal to !\\le sum of \"Total Expenditures\" end \"Unexpended Salance Canceled\"  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":80,"line":3,"text":"WATER/SEWER UTILITY NOTE:     Section 1 of this sheet is required to be filled out ONLY IF the 2013 .Q3EWERD.l.ltility Budget contained either an item of revenue \"Defict(General Budget)' or an item of appropriation \"Surplus (General Budget)\".","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":80,"line":4,"text":"NOTE:     Section 1 of this sheet is required to be filled out ONLY IF the 2013 .Q3EWERD.l.ltility Budget contained either an item of revenue \"Defict(General Budget)' or an item of appropriation \"Surplus (General Budget)\". Sectjon 2 should be filled out in eyerv case","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":80,"line":5,"text":"contained either an item of revenue \"Defict(General Budget)' or an item of appropriation \"Surplus (General Budget)\". Sectjon 2 should be filled out in eyerv case ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":80,"line":11,"text":" Revenue Realized:                                                                                              xxxxxxxxxx  Budnet Revenue (Not lncfudinq \"Deficit(General Budaet)\")                                          6 566 682.60","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":80,"line":13,"text":" Budnet Revenue (Not lncfudinq \"Deficit(General Budaet)\")                                          6 566 682.60  Miscellaneous Revenue Not Anticinated                                                                   728.56","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":80,"line":15,"text":" Miscellaneous Revenue Not Anticinated                                                                   728.56 * 2012 Appropriation Reserves Canceled rExcess Revenue Realized\\                                                                           275 282.51","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":80,"line":16,"text":"Miscellaneous Revenue Not Anticinated                                                                   728.56 * 2012 Appropriation Reserves Canceled rExcess Revenue Realized\\                                                                           275 282.51 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":80,"line":17,"text":"* 2012 Appropriation Reserves Canceled rExcess Revenue Realized\\                                                                           275 282.51  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":80,"line":31,"text":" Cash Refunded of Prior Year's Revenue  Result of Operations","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":80,"line":52,"text":" **Anticioated Revenue - Deficit <General Budaeo l:!alance Qt \"KeSUlt 01 .<:VIV vperaLIOn Remainder=","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":80,"line":57,"text":"SECTION 2: The following Item of\" 2012 Appropriation Reserves Canceled in 2013\" Is Due to the Current Fund TO THE EXTENT OF the amount Received and Due from the General Budget of 2012 for an Anticipated Deficit in the SEWER Utllitv for 2012","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":80,"line":58,"text":"The following Item of\" 2012 Appropriation Reserves Canceled in 2013\" Is Due to the Current Fund TO THE EXTENT OF the amount Received and Due from the General Budget of 2012 for an Anticipated Deficit in the SEWER Utllitv for 2012 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":80,"line":62,"text":"2012 Aoorooriation Reserves Canceled in 2013 Less:Anticipated Deficit in 2013 Budget-Amount Received and Due from Current Fund\u00b7 If none enter \"None\"                                                         None ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":80,"line":65,"text":" **Excess (Revenue Realized)                                                                                                                  I **Items must be shown in same amounts on Sheet 48. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":81,"line":4,"text":"I       Debit            I       Credit           I Excess of Anticioated Revenue:                                                            )00()()()()()()()(           58 877.60  X><X)()()()()()()(","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2013-Financial-Statement.pdf","source_label":"2013-financial-statement","page":81,"line":9,"text":" Miscellaneous Revenues Not Anticioated                                                    X><X)()()()()()()(                728.56  Unexoended Balance of 2011 Annrooriation Reserves*                                        ><XX)()()()()()()(         275 282.51","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."}]