[{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":13,"line":14,"text":"Reserve for Encumbrances A-11 315,266.12 311,693.00 Tax Overpayments A-12 45,912.05 12,855.00 Prepaid Taxes A-13 576,928.42 534,560.00 Reserve for Health Insurance A-14 662.69 5,271.00","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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":13,"line":16,"text":"Prepaid Taxes A-13 576,928.42 534,560.00 Reserve for Health Insurance A-14 662.69 5,271.00 Reserve for Recreation Improvements A-15 68,851.00 68,851.00 County Taxes Payable A-16 22,998.71 51,512.67","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":13,"line":26,"text":"Reserve for Receivables and Other Assets A 3,076,599.23 1,840,857.98 Fund Balance A-l 326,101.62 1,740,910.62 12,980,718.97 12,988,740.98 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":13,"line":29,"text":" Federal and State Grant Fund:  Appropriated Reserves A-24 308,368.41 878,991.86","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":13,"line":31,"text":" Appropriated Reserves A-24 308,368.41 878,991.86 Unappropriated Reserves A-25 28,024.72 Reserve for Encumbrances A-26 3,848.92 6,065.32","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":13,"line":32,"text":"Appropriated Reserves A-24 308,368.41 878,991.86 Unappropriated Reserves A-25 28,024.72 Reserve for Encumbrances A-26 3,848.92 6,065.32 Due to State of New Jersey A 1,645.42 1,645.42","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":13,"line":39,"text":" Total Liabilities, Reserves and Fund Balance  $_13,575,166.39","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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":14,"line":7,"text":"CURRENT FUND COMPARATIVE STATEMENT OF OPERATIONS AND CHANGE IN FUND BALANCE REGULATORY BASIS For the Years Ended December 31,","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":14,"line":11,"text":"Ref. 2010 2009 Revenue and Other Income Realized: Fund Balance Utilized A-2 $ 1,414,809.00 $ 971,228.00 Miscellaneous Revenue Anticipated A-2 2,893,299.77 2,883,677.00","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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":14,"line":12,"text":"Revenue and Other Income Realized: Fund Balance Utilized A-2 $ 1,414,809.00 $ 971,228.00 Miscellaneous Revenue Anticipated A-2 2,893,299.77 2,883,677.00 Receipts from Delinquent Taxes A-2 1,710,116.54 1,773,736.00","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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":14,"line":13,"text":"Fund Balance Utilized A-2 $ 1,414,809.00 $ 971,228.00 Miscellaneous Revenue Anticipated A-2 2,893,299.77 2,883,677.00 Receipts from Delinquent Taxes A-2 1,710,116.54 1,773,736.00 Receipts from Current Taxes A-2 51,467,882.22 50,799,422.00","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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":14,"line":16,"text":"Receipts from Current Taxes A-2 51,467,882.22 50,799,422.00 Non-Budget Revenues A-2 375,877.17 245,515.00 Other Credits to Income: Unexpended Balance of Appropriation Reserves A-10 220,509.95 319,799.00","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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":14,"line":18,"text":"Other Credits to Income: Unexpended Balance of Appropriation Reserves A-10 220,509.95 319,799.00 Interfunds Returned 10,209.00 Accounts Payable Canceled A-19 57,495.17","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":14,"line":21,"text":"Accounts Payable Canceled A-19 57,495.17 Grants Unappropriated Canceled A-25 20,312.72 Unidentified A-4 36,215.36 Grants Appropriated Canceled A-24 583,926.41","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":14,"line":23,"text":"Unidentified A-4 36,215.36 Grants Appropriated Canceled A-24 583,926.41 Total Revenue 58,780,444.31 57,003,586.00 Expenditures:","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":14,"line":24,"text":"Grants Appropriated Canceled A-24 583,926.41 Total Revenue 58,780,444.31 57,003,586.00 Expenditures: Budget Appropriations Within Caps:","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":14,"line":25,"text":"Total Revenue 58,780,444.31 57,003,586.00 Expenditures: Budget Appropriations Within Caps: Operations:","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":14,"line":26,"text":"Expenditures: Budget Appropriations Within Caps: Operations: ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":14,"line":29,"text":" Salaries and Wages A-3 6,294,836.00 6,386,767.00  Other Expenses A-3 5,427,610.00 5,620,729.00","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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":14,"line":32,"text":"Other Expenses A-3 5,427,610.00 5,620,729.00 Deferred Charges and Statutory Expenditures A-3 1,504,789.00 1,386,464.00  Budget Appropriations Excluded from Caps:","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":14,"line":34,"text":" Budget Appropriations Excluded from Caps: Operations: ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":14,"line":39,"text":"Capital Improvements A-3 390,000.00 315,000.00 Municipal Debt Service A-3 1,783,824.86 1,678,610.00 Deferred Charges A-3 93,780.00 93,780.00 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":15,"line":9,"text":" COMPARATIVE STATEMENT OF OPERATIONS AND CHANGE IN FUND BALANCE  REGULATORY BASIS","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":15,"line":22,"text":"and Omitted Taxes A-20 Refund Prior Year's Tax Revenue A-12 Prior Year Senior Disallowed A-9 Interfunds Advanced A-20","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":15,"line":28,"text":"Petty Cash Charges A Grants Receivable Canceled A-23 Total Expenditures Excess/Deficit in Revenue A","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":15,"line":29,"text":"Grants Receivable Canceled A-23 Total Expenditures Excess/Deficit in Revenue A Add:","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":15,"line":30,"text":"Total Expenditures Excess/Deficit in Revenue A Add: Deficit in Operations to be Raised in Budget of","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":15,"line":32,"text":"Add: Deficit in Operations to be Raised in Budget of Succeeding Year A Fund Balance January 1 A","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":15,"line":34,"text":"Succeeding Year A Fund Balance January 1 A Decreased by: Utilized as Anticipated Revenue A-1/A-2","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":15,"line":36,"text":"Decreased by: Utilized as Anticipated Revenue A-1/A-2 Fund Balance December 31 A ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":15,"line":37,"text":"Utilized as Anticipated Revenue A-1/A-2 Fund Balance December 31 A  2010","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":16,"line":1,"text":"Fund Balance Anticipated  Miscellaneous Revenues:","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":16,"line":3,"text":" Miscellaneous Revenues: Licenses: Alcoholic Beverages","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":16,"line":16,"text":"CURRENT FUND STATEMENT OF REVENUES - REGULATORY BASIS  For the Year Ended December 31, 2010","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":16,"line":51,"text":" Budget  1,414,809.00","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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":17,"line":4,"text":" Body Armor Replacement Grant  Alcohol Education and Rehabilitation 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. 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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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":21,"line":38,"text":" Budget Modification Charged  $ 8,500.00","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":21,"line":138,"text":" Unexpended Balance Canceled","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":22,"line":8,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS  For the Year Ended December 31, 2010","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":22,"line":12,"text":" Appropriated xpend Unexpended Budget After Paid or Balance Budg Modification Charged Reserved Canceled","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":22,"line":13,"text":"Appropriated xpend Unexpended Budget After Paid or Balance Budg Modification Charged Reserved Canceled Municipal Court","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":22,"line":16,"text":"Municipal Court Salaries and Wages $ 107,297.00 $ 107,297.00 $ 71,912.94 $ 35,384.06 Other Expenses 8,770.00 8,770.00 6,804.50 1,965.50 Public Defender","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":22,"line":21,"text":"Streets and Road Maintenance Salaries and Wages 880,062.00 880,062.00 879,580.05 481.95 Other Expenses 64,818.00 64,818.00 52,353.89 12,464.11 Recycling","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":22,"line":24,"text":"Recycling Salaries and Wages 3,754.00 3,754.00 3,500.12 253.88 Other Expenses 381,900.00 381,900.00 349,318.15 32,581.85 Solid Waste Collection","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":22,"line":27,"text":"Solid Waste Collection Contractual 719,500.00 719,500.00 719,500.00 Buildings and Grounds Other Expenses 16,850.00 16,850.00 14,329.16 2,520.84","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":22,"line":32,"text":"Board of Health Salaries and Wages 68,012.00 68,012.00 66,606.45 1,405.55 Other Expenses 2,489.00 2,489.00 1,744.17 744.83 Environmental Commission","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":22,"line":35,"text":"Environmental Commission Salaries and Wages 1,200.00 1,200.00 1,200.00 Other Expenses 1,180.00 1,180.00 1,130.00 30.00 Animal Control Services","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":23,"line":7,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS  For the Year Ended December 31 > 2010","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":23,"line":11,"text":" Appropriated Expended Unexpended Budget After Paid or 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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":23,"line":12,"text":"Appropriated Expended Unexpended Budget After Paid or Balance  Budget Modification Charged Reserved Canceled","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":23,"line":14,"text":" Budget Modification Charged Reserved Canceled Recreation Services and Programs ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":23,"line":17,"text":" Salaries and Wages $ 199,586.00 $ 199,586.00 $ 199,459.42 $ 126.58 Other Expenses 16,205.00 16,205.00 10,735.24 5,469.76 Utility Expenses and Bulk Purchases","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":23,"line":19,"text":"Other Expenses 16,205.00 16,205.00 10,735.24 5,469.76 Utility Expenses and Bulk Purchases Electricity 70,000.00 85,000.00 69,754.88 15,245.12 Street Lighting 155,000.00 175,000.00 153,968.58 21,031.42","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":23,"line":28,"text":"State Uniform Construction Code Salaries and Wages 281,221.00 274,721.00 274,323.38 397.62 Other Expenses 25,325.00 25,325.00 17,414.71 7,910.29 Salary and Wage Adjustment 116,329.00 116,329.00 113,965.79 2,363.21","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":23,"line":30,"text":"Other Expenses 25,325.00 25,325.00 17,414.71 7,910.29 Salary and Wage Adjustment 116,329.00 116,329.00 113,965.79 2,363.21 Blood Bore Pathogens - Hepatitis B Other Expenses 1,800.00 1,800.00 1,800.00","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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":24,"line":7,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS  For the Year Ended December 31, 2010","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":24,"line":11,"text":" Appropriated Expended Unexpended Budget After Paid or Balance Budget Modification Charged Reserved \u2018anceled","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":24,"line":12,"text":"Appropriated Expended Unexpended Budget After Paid or Balance Budget Modification Charged Reserved \u2018anceled ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":24,"line":13,"text":"Budget After Paid or Balance Budget Modification Charged Reserved \u2018anceled  Contingent $ 1,000.00 \u00a7 1,000.00 $ 1,000.00","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":24,"line":19,"text":"Detail: Salaries and Wages 6,307,336.00 6,294,836.00 6,168,882.82 125,953.18 Other Expenses 5,415,110.00 5,427,610.00 5,050,147.93 377,462.07 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":24,"line":22,"text":" Statutory Expenditures: Public Employees\u2019 Retirement System 207,647.00 207,647.00 207,647.00 Social Security System (0.A.S.1.) 480,935.00 480,935.00 442,304.61 38,630.39","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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":24,"line":28,"text":" Deferred Charges and Statutory Expenditures Within CAPS 1,504,789.00 1,504,789.00 1,466,158.61 38,630.39 Total Appropriations Within CAPS 13,227,235.00 13,227,235.00 12,685,189.36 542,045.64","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":24,"line":30,"text":"Within CAPS 1,504,789.00 1,504,789.00 1,466,158.61 38,630.39 Total Appropriations Within CAPS 13,227,235.00 13,227,235.00 12,685,189.36 542,045.64  Operations Excluded from CAP!","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":25,"line":6,"text":" STATEMENT OF EXPENDITURES - REGULATORY BASIS  Public and Private Programs Offset by Revenues:","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":25,"line":8,"text":" Public and Private Programs Offset by Revenues: Clean Communities Program Body Armor Replacement 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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":25,"line":12,"text":"Alcohol Education Rehabilitation Fund Pedestrian Safety Grant COPS in Shops Municipal Alliance to Prevent Alcoholism 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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":25,"line":16,"text":"Drug Abuse Matching Funds for Grants  Total Operations - Excluded from CAPS","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":25,"line":21,"text":" Salaries and Wages  Other Expenses","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":25,"line":33,"text":" Appropriated Budget After Modification","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":25,"line":34,"text":"Appropriated Budget After Modification ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":25,"line":44,"text":" Budget  $ 1,357.00","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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":25,"line":57,"text":" Expended  Reserved","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":25,"line":78,"text":" Unexpended. Balance cel","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":26,"line":4,"text":" Payment of Bond Principal Interest on Bonds Interest on 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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":26,"line":12,"text":" Total Municipal Debt Service Excluded from CAPS  Special Emergency Authorizations - 5 Years","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":26,"line":15,"text":"Special Emergency Authorizations - 5 Years Total General Appropriations Excluded from CAPS  Subtotal General Appropriations","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":26,"line":17,"text":" Subtotal General Appropriations Reserve for Uncollected Taxes ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":26,"line":20,"text":" Total General Appropriations  $","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":26,"line":27,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS  For the Year Ended December 31, 2010","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":26,"line":31,"text":" Appropriated  Budget","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":26,"line":33,"text":" Budget  1,300,000.00","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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":26,"line":44,"text":" Budget After Modification ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":26,"line":56,"text":" Expended  Paid or","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":26,"line":74,"text":" Unexpended Balance Canceled","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":27,"line":7,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS For the Year Ended December 31, 2010 Budget After","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":27,"line":9,"text":"For the Year Ended December 31, 2010 Budget After Ref. Modification Budget A3 $  17,448,023.00","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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":27,"line":11,"text":"Ref. Modification Budget A3 $  17,448,023.00 Added by N.J.S. 40A:4-87 A-2 385,643.05 A-3 $__17,833,666.05","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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":27,"line":18,"text":"Reserve for Encumbrances A-11 315,266.12 Appropriated Reserves for Federal and State Grants A-24 400,035.05 Deferred Charges A-8 93,780.00","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":27,"line":19,"text":"Appropriated Reserves for Federal and State Grants A-24 400,035.05 Deferred Charges A-8 93,780.00 Reserve for Uncollected Taxes A-2 1,998,316.00","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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":29,"line":14,"text":"Interfund Payable - Current Fund B-4 1.28 Reserve for Animal Control Trust Fund Expenditures B-2 618.29 3,202.21 619.49 3,255.69 Open Space Trust Fund:","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":29,"line":26,"text":"Municipal Open Space B-10 137,327.10 Deferred Compensation Plan 1,258,927.43 Municipal Drug Alliance Donations B-9 3,833.82 Interfund - Water/Sewer Utility Operating Fund B-5 6,322.14","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":30,"line":19,"text":"Cash C-2 Grants Receivable C-7 Interfund - Water/Sewer Capital Fund C-2 Interfund - Payroll Fund C-2","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":30,"line":21,"text":"Interfund - Water/Sewer Capital Fund C-2 Interfund - Payroll Fund C-2 Deferred Charges to Future Taxation: Funded C4","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":30,"line":26,"text":" LIABILITIES, RESERVES AND FUND BALANCE  Cash Deficit Cc-2","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":30,"line":39,"text":"Capital Improvement Fund C-14 Reserve for Payment of Debt C-13 Various Reserves C-15 Interfund - Federal and State Grant Fund C-2","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":30,"line":41,"text":"Various Reserves C-15 Interfund - Federal and State Grant Fund C-2 Interfund - Current Fund C-2 Reserve for Grants Receivable C-6","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":30,"line":43,"text":"Interfund - Current Fund C-2 Reserve for Grants Receivable C-6 Fund Balance C-1 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":30,"line":44,"text":"Reserve for Grants Receivable C-6 Fund Balance C-1  293,478.00","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":31,"line":6,"text":"GENERAL CAPITAL FUND STATEMENT OF FUND BALANCE - REGULATORY BASIS  Ref.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":32,"line":20,"text":"Emergency Authorizations Overexpenditure of Appropriation Deficit in Operations ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":32,"line":30,"text":"Deferred Charge: Overexpenditure of Improvement Authorization Fixed Capital Fixed Capital Authorized and Uncompleted","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":33,"line":10,"text":"Ref. 2010 2009 LIABILITIES, RESERVES AND FUND BALANCE Operating Fund Appropriation Reserves D-4/D-10 $ 3,380.00 $ 400,616.46","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":33,"line":12,"text":"Operating Fund Appropriation Reserves D-4/D-10 $ 3,380.00 $ 400,616.46 Reserve for Encumbrances D-11 198,266.06 134,930.15 Customer Overpayments D-12 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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":33,"line":14,"text":"Reserve for Encumbrances D-11 198,266.06 134,930.15 Customer Overpayments D-12 12,447.66 Interfund - Water/Sewer Utility Capital Fund D-24 662,896.14 Interfund - Current Fund D-24 7,439.34","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":33,"line":17,"text":"Interfund - Current Fund D-24 7,439.34 Interfund - Payroll Fund D-24 1,095.72 Accrued Interest on Bonds and Notes D-13 89,446.04 74,991.81 Emergency Note Payable D-9 513,625.00","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":33,"line":24,"text":"Reserve for Receivables and Other Assets D 810,565.25 658,021.38 Fund Balance D-1 356,356.23 77,894.46 Total Operating Fund 2,655,517.44 1,367,898.16 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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":33,"line":36,"text":"Capital Improvement Fund D-21 283,080.98 323,585.98 Down Payment on Improvements D 600.00 600.00 Reserve for Repayment of Debt D-2 99,796.00 Reserve for Amortization D-22 28,158,495.00 27,313,656.00","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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":33,"line":37,"text":"Down Payment on Improvements D 600.00 600.00 Reserve for Repayment of Debt D-2 99,796.00 Reserve for Amortization D-22 28,158,495.00 27,313,656.00 Deferred Reserve for Amortization D-23 69,285.00 508,619.00","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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":33,"line":42,"text":"Interfund - General Capital Fund D-5 450.00 Fund Balance D-2 35,225.55 172,346.76  Total 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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":33,"line":46,"text":" Total Liabilities, Reserves and Fund Balance  38,627,240.93","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":34,"line":6,"text":"WATER/SEWER UTILITY OPERATING FUND COMPARATIVE STATEMENT OF OPERATIONS AND CHANGE IN FUND BALANCE REGULATORY BASIS ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":34,"line":11,"text":" Revenue and Other Income Realized:  Fund Balance Utilized","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":34,"line":13,"text":" Fund Balance Utilized  Water/Sewer Rents","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":34,"line":19,"text":" Miscellaneous Revenue  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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":34,"line":21,"text":" Reserve for Repayment of Debt  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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":34,"line":23,"text":" Capital Fund Balance  Other Credits to Income:","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":34,"line":26,"text":"Other Credits to Income: Unexpended Balance of Appropriation Reserves Cancel Accounts 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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":34,"line":29,"text":" Total Revenue  Expenditures:","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":34,"line":31,"text":" Expenditures:  Operating","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":34,"line":35,"text":" Debt Service  Deferred Charges","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":34,"line":39,"text":" Statutory Expenditures  Deficit in Operations in Prior Years","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":34,"line":44,"text":" Total Expenditures Excess/(Deficit) in Revenue Adjustments to Income Before Fund Balance:","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":34,"line":45,"text":"Total Expenditures Excess/(Deficit) in Revenue Adjustments to Income Before Fund Balance: Add:","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":34,"line":46,"text":"Excess/(Deficit) in Revenue Adjustments to Income Before Fund Balance: Add: Overexpenditure of Appropriations","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":34,"line":48,"text":"Add: Overexpenditure of Appropriations Emergency Authorization Deficit to Be Raised in Subsequent Year's Budget","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":34,"line":50,"text":"Emergency Authorization Deficit to Be Raised in Subsequent Year's Budget Statutory Excess to Fund Balance Fund Balance January 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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":34,"line":51,"text":"Deficit to Be Raised in Subsequent Year's Budget Statutory Excess to Fund Balance Fund Balance January 1 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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":34,"line":52,"text":"Statutory Excess to Fund Balance Fund Balance January 1 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. 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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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":35,"line":5,"text":"WATER/SEWER UTILITY CAPITAL FUND STATEMENT OF FUND BALANCE - REGULATORY BASIS  Ref.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":35,"line":12,"text":"Decreased by: Appropriated to 2010 Budget Revenue D-24 Balance, December 31, 2010 D ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":37,"line":20,"text":"Budget Appropriations Emergency Appropriation  Analysis of Paid or Charged:","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":37,"line":32,"text":"WATER/SEWER UTILITY OPERATING FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS  For the Year Ended December 31, 2010","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":37,"line":36,"text":" Appropriated Budget After Paid or Budget Modification Charged","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":37,"line":37,"text":"Appropriated Budget After Paid or Budget Modification Charged ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":37,"line":38,"text":"Budget After Paid or Budget Modification Charged  $ 992,591.00 \u00a7$ 991,554.00 $","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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":37,"line":44,"text":" Expended Reserved 992,591.00 $","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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":37,"line":86,"text":" Canceled expended  $ 79,182.06","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":38,"line":5,"text":" PAYROLL FUND COMPARATIVE BALANCE SHEET - REGULATORY BASIS As of December 31,","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":38,"line":14,"text":"LIABILITIES Payroll Taxes Payable $ 67,692.36 $ 131,366.00 Interfund - General Capital Fund 15,935.00 Unidentified 94,850.40","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":40,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2010 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":40,"line":7,"text":" This report includes the financial statements of the Borough of Point Pleasant (the \u201cBorough\u201d), within the County of Ocean, in the State of New Jersey and reflects the activities of the Municipality which is under the control of the Mayor and Borough Council. The financial","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":40,"line":9,"text":"within the County of Ocean, in the State of New Jersey and reflects the activities of the Municipality which is under the control of the Mayor and Borough Council. The financial statements of the Board of Education, the first aid organization and volunteer fire companies are reported separately since their activities are administered by separate boards.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":40,"line":20,"text":"The Governmental Accounting Standards Board (\u201cGASB\u201d) is the recognized standard- setting body for establishing governmental accounting and financial reporting principles generally accepted in the United States of America. The GASB Codification established certain fund types and account groups to be used by general purpose governmental units","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":40,"line":23,"text":"certain fund types and account groups to be used by general purpose governmental units when reporting financial position and results of operations in accordance with accounting principles generally accepted in the United States of America (\u201cGAAP\u201d). ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":40,"line":29,"text":"Affairs, State of New Jersey (the \u201cDivision\u201d). Such principles and practices are designed primarily for determining compliance with legal provisions and budgetary restrictions and as a means of reporting on the stewardship of public officials with respect to public funds. Under this method of accounting, the Borough accounts for its financial activities through","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":40,"line":31,"text":"as a means of reporting on the stewardship of public officials with respect to public funds. Under this method of accounting, the Borough accounts for its financial activities through the following separate funds which differ from the fund structure required by accounting principles generally accepted in the United States of America:","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":40,"line":35,"text":" Current Fund - resources and expenditures for governmental operations of a general nature. Grant Fund - accounts for receipts and disbursements of Federal and State grants. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":40,"line":36,"text":"Current Fund - resources and expenditures for governmental operations of a general nature. Grant Fund - accounts for receipts and disbursements of Federal and State grants.  Trust Funds - receipts, custodianship, and disbursement of monies in accordance with the","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":40,"line":41,"text":" Animal Control Trust Fund - animal license revenue and expenditures.  Length of Service Award Program Fund - Receipt and disbursement of funds held in trust","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":41,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2010 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":41,"line":19,"text":" Payroll Fund - receipts and disbursements to account for the payroll and payroll tax liabilities of the Borough. Amounts are received from the Current and Water - Sewer Utility.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":41,"line":35,"text":" Budgets and Budgetary Accounting - the Borough of Point Pleasant must adopt an annual budget in accordance with N.J.S.A. 40A:4-4 et al. N.J.S.A. 40A:4-5 which requires the governing body to introduce and approve the annual municipal budget no later than February","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":41,"line":36,"text":"Budgets and Budgetary Accounting - the Borough of Point Pleasant must adopt an annual budget in accordance with N.J.S.A. 40A:4-4 et al. N.J.S.A. 40A:4-5 which requires the governing body to introduce and approve the annual municipal budget no later than February 10 of each year. At introduction, the governing body shall fix the time and place for a","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":41,"line":37,"text":"budget in accordance with N.J.S.A. 40A:4-4 et al. N.J.S.A. 40A:4-5 which requires the governing body to introduce and approve the annual municipal budget no later than February 10 of each year. At introduction, the governing body shall fix the time and place for a public hearing on the budget and must advertise the time and place at least ten days prior to","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":41,"line":39,"text":"10 of each year. At introduction, the governing body shall fix the time and place for a public hearing on the budget and must advertise the time and place at least ten days prior to the hearing in a newspaper published and circulated in the municipality. The public hearing must not be held less than twenty-eight days after the date the budget was introduced. After","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":41,"line":41,"text":"the hearing in a newspaper published and circulated in the municipality. The public hearing must not be held less than twenty-eight days after the date the budget was introduced. After the hearing has been held, the governing body may, by majority vote, adopt the budget or may amend the budget in accordance with N.J.S.A. 40A:4-9.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":41,"line":42,"text":"must not be held less than twenty-eight days after the date the budget was introduced. After the hearing has been held, the governing body may, by majority vote, adopt the budget or may amend the budget in accordance with N.J.S.A. 40A:4-9. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":41,"line":43,"text":"the hearing has been held, the governing body may, by majority vote, adopt the budget or may amend the budget in accordance with N.J.S.A. 40A:4-9.  a","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":42,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2010 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":42,"line":12,"text":"An extension of the statutory dates for introduction, approval and adoption of the municipal budget may be granted by the Director of the Division of Local Government Services, with the permission of the Local Finance Board. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":42,"line":15,"text":" Budgets are adopted on the same basis of accounting utilized for the preparation of the Borough\u2019s financial statements. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":42,"line":16,"text":"Budgets are adopted on the same basis of accounting utilized for the preparation of the Borough\u2019s financial statements.  Cash, Cash Equivalents and Investments - New Jersey municipal units are required by","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":42,"line":23,"text":"the State of New Jersey or the New Jersey Cash Management Fund. N.J.S.A. 40A:5-15.1 provides a list of securities which may be purchased by New Jersey municipal units.  The Borough of Point Pleasant is required to deposit funds in public depositories protected","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":42,"line":42,"text":"The Borough considers highly liquid investments with an original maturity of three months or less at the time of purchase to be cash equivalents.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":43,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2010 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":43,"line":10,"text":"Basis of Accounting (continued) Property Taxes and Other Revenues - property taxes and other revenues are recognized on  acash basis. Receivables for property taxes and other items that are susceptible to accrual","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":43,"line":14,"text":"are recorded with offsetting reserves on the balance sheet of the Borough\u2019s Current Fund. GAAP requires such revenues to be recognized in the accounting period when they become susceptible to accrual, reduced by an allowance for doubtful accounts. Property taxes are payable quarterly on the first day of February, May, August and November.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":43,"line":18,"text":" Grant Revenues and Expenditures - Federal and State grants, entitlements or shared revenues received for purposes normally financed through the Current Fund are recognized when anticipated in the Borough budget. GAAP requires such revenues to be recognized","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":43,"line":19,"text":"Grant Revenues and Expenditures - Federal and State grants, entitlements or shared revenues received for purposes normally financed through the Current Fund are recognized when anticipated in the Borough budget. GAAP requires such revenues to be recognized in the accounting period when they are earned and the expenditures to be recognized when","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":43,"line":20,"text":"revenues received for purposes normally financed through the Current Fund are recognized when anticipated in the Borough budget. GAAP requires such revenues to be recognized in the accounting period when they are earned and the expenditures to be recognized when the liability is incurred.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":43,"line":21,"text":"when anticipated in the Borough budget. GAAP requires such revenues to be recognized in the accounting period when they are earned and the expenditures to be recognized when the liability is incurred. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":43,"line":24,"text":" Expenditures - unexpended or uncommitted appropriations, at December 31, are reported as expenditures through the establishment of appropriation reserves unless canceled by the governing body. GAAP requires expenditures to be recognized in the accounting period in","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":43,"line":25,"text":"Expenditures - unexpended or uncommitted appropriations, at December 31, are reported as expenditures through the establishment of appropriation reserves unless canceled by the governing body. GAAP requires expenditures to be recognized in the accounting period in which the fund liability is incurred, if measurable, except for unmatured interest on general","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":43,"line":26,"text":"as expenditures through the establishment of appropriation reserves unless canceled by the governing body. GAAP requires expenditures to be recognized in the accounting period in which the fund liability is incurred, if measurable, except for unmatured interest on general long-term debt, which should be recognized when due.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":43,"line":28,"text":"which the fund liability is incurred, if measurable, except for unmatured interest on general long-term debt, which should be recognized when due.  Encumbrances - contractual orders at December 31 are reported as expenditures through the","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":43,"line":30,"text":" Encumbrances - contractual orders at December 31 are reported as expenditures through the establishment of a reserve for encumbrances. Encumbrances do not constitute expenditures under GAAP.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":43,"line":31,"text":"Encumbrances - contractual orders at December 31 are reported as expenditures through the establishment of a reserve for encumbrances. Encumbrances do not constitute expenditures under GAAP. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":43,"line":34,"text":" Appropriation Reserves - are available until lapsed at the close of the succeeding year to meet specific claims, commitments or contracts incurred during the preceding year. Lapsed appropriation reserves are recorded as additions to income. Appropriation reserves do not","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":43,"line":35,"text":"Appropriation Reserves - are available until lapsed at the close of the succeeding year to meet specific claims, commitments or contracts incurred during the preceding year. Lapsed appropriation reserves are recorded as additions to income. Appropriation reserves do not exist under GAAP.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":43,"line":36,"text":"meet specific claims, commitments or contracts incurred during the preceding year. Lapsed appropriation reserves are recorded as additions to income. Appropriation reserves do not exist under GAAP. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":43,"line":40,"text":"Deferred Charges - the regulatory basis of accounting utilized by the Borough requires that certain expenditures be deferred, and raised as items of appropriation in budgets of succeeding years. These deferred charges include the two general categories, overexpenditures and emergency appropriations. | Overexpenditures occur when","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":43,"line":42,"text":"succeeding years. These deferred charges include the two general categories, overexpenditures and emergency appropriations. | Overexpenditures occur when expenditures recorded as \u201cpaid or charged\u201d exceed available appropriation balances. Emergency appropriations occur when, subsequent to the adoption of a balanced budget, the","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":43,"line":43,"text":"overexpenditures and emergency appropriations. | Overexpenditures occur when expenditures recorded as \u201cpaid or charged\u201d exceed available appropriation balances. Emergency appropriations occur when, subsequent to the adoption of a balanced budget, the governing body authorizes the establishment of additional appropriations based on","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":43,"line":44,"text":"expenditures recorded as \u201cpaid or charged\u201d exceed available appropriation balances. Emergency appropriations occur when, subsequent to the adoption of a balanced budget, the governing body authorizes the establishment of additional appropriations based on unforeseen circumstances or for other special purposes as defined by statute.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":43,"line":45,"text":"Emergency appropriations occur when, subsequent to the adoption of a balanced budget, the governing body authorizes the establishment of additional appropriations based on unforeseen circumstances or for other special purposes as defined by statute.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":44,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2010 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":44,"line":11,"text":" Deferred Charges (continued) - Overexpenditures and emergency appropriations are deducted from total expenditures in the calculation of operating results and are established ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":44,"line":12,"text":"Deferred Charges (continued) - Overexpenditures and emergency appropriations are deducted from total expenditures in the calculation of operating results and are established  as assets for Deferred Charges on the respective balance sheet. GAAP does not permit the","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":44,"line":15,"text":"as assets for Deferred Charges on the respective balance sheet. GAAP does not permit the deferral of overexpenditures to succeeding budgets. In addition, GAAP does not recognize expenditures based on the authorization of an appropriation. Instead, the authorization of special purpose expenditures, such as the preparation of tax maps or revaluation of","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":44,"line":16,"text":"deferral of overexpenditures to succeeding budgets. In addition, GAAP does not recognize expenditures based on the authorization of an appropriation. Instead, the authorization of special purpose expenditures, such as the preparation of tax maps or revaluation of assessable real property, would represent the designation of fund balance. The status of","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":44,"line":17,"text":"expenditures based on the authorization of an appropriation. Instead, the authorization of special purpose expenditures, such as the preparation of tax maps or revaluation of assessable real property, would represent the designation of fund balance. The status of deferred charges at December 31, 2010 is set forth in Note 8.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":44,"line":18,"text":"special purpose expenditures, such as the preparation of tax maps or revaluation of assessable real property, would represent the designation of fund balance. The status of deferred charges at December 31, 2010 is set forth in Note 8. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":44,"line":21,"text":" Compensated Absences - expenditures relating to obligations for unused vested accumulated vacation and sick pay are not recorded until paid. GAAP requires that the amount that would normally be liquidated with expendable available financial resources be recorded as","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":44,"line":23,"text":"vacation and sick pay are not recorded until paid. GAAP requires that the amount that would normally be liquidated with expendable available financial resources be recorded as an expenditure in the operating funds and the remaining obligations be recorded as a long- term obligation.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":44,"line":24,"text":"would normally be liquidated with expendable available financial resources be recorded as an expenditure in the operating funds and the remaining obligations be recorded as a long- term obligation. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":44,"line":37,"text":"Inventory of Supplies - the cost of inventories of supplies for all funds are recorded as expenditures at the time individual items are purchased. The inventories have offsetting reserve amounts. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":44,"line":40,"text":" Fixed Assets - Utility - property and equipment purchased by the Utility Funds are recorded in the Utility Capital Funds at cost and is adjusted for dispositions and abandonments. The amount reported for reserve for amortization of fixed capital acquired on the balance sheet","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":44,"line":43,"text":"amount reported for reserve for amortization of fixed capital acquired on the balance sheet of the Utility Capital Funds represents the aggregate charges (capital outlay and debt service) to the operating budget for the costs of acquisitions of property and equipment and proceeds from grants-in-aid. The utilities do not record depreciation of property and","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":44,"line":44,"text":"of the Utility Capital Funds represents the aggregate charges (capital outlay and debt service) to the operating budget for the costs of acquisitions of property and equipment and proceeds from grants-in-aid. The utilities do not record depreciation of property and equipment. GAAP does not require the establishment of a reserve for amortization of fixed","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":44,"line":45,"text":"service) to the operating budget for the costs of acquisitions of property and equipment and proceeds from grants-in-aid. The utilities do not record depreciation of property and equipment. GAAP does not require the establishment of a reserve for amortization of fixed capital, whereas it does require the recognition of depreciation of property and equipment","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":45,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2010 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":45,"line":12,"text":"Reserve for Sale of Municipal Assets - the proceeds of the sale of municipal assets can be held until made available through a future budget appropriation. GAAP requires such proceeds to be recorded as revenue in the year of sale. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":45,"line":13,"text":"held until made available through a future budget appropriation. GAAP requires such proceeds to be recorded as revenue in the year of sale.  General Fixed Assets - property and equipment purchased by the Current and the General","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":45,"line":15,"text":" General Fixed Assets - property and equipment purchased by the Current and the General Capital Funds are recorded as expenditures at the time of purchase and are not capitalized. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":45,"line":16,"text":"General Fixed Assets - property and equipment purchased by the Current and the General Capital Funds are recorded as expenditures at the time of purchase and are not capitalized.  Accounting for Governmental Fixed Assets, as promulgated by Technical Accounting","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":45,"line":31,"text":" No depreciation on general fixed assets is recorded in the financial statements.  Fixed assets acquired through grants-in-aid or contributed capital are not accounted for","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":45,"line":33,"text":" Fixed assets acquired through grants-in-aid or contributed capital are not accounted for separately. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":45,"line":38,"text":"presented in the accompanying Balance Sheets and Statements of Operations and Changes in Fund Balance in order to provide an understanding of changes in the Borough\u2019s financial position. However, Comparative Statements of Revenue and Statements of Expenditures have not been presented since this inclusion would make the statements unduly complex and","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":45,"line":39,"text":"in Fund Balance in order to provide an understanding of changes in the Borough\u2019s financial position. However, Comparative Statements of Revenue and Statements of Expenditures have not been presented since this inclusion would make the statements unduly complex and difficult to read.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":45,"line":43,"text":" Basic Financial Statements  The GASB Codification also defines the financial statements of a governmental unit to be","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":45,"line":45,"text":" The GASB Codification also defines the financial statements of a governmental unit to be presented in the general purpose financial statements to be in accordance with GAAP. The Borough presents the financial statements listed in the table of contents which are required","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":45,"line":46,"text":"The GASB Codification also defines the financial statements of a governmental unit to be presented in the general purpose financial statements to be in accordance with GAAP. The Borough presents the financial statements listed in the table of contents which are required by the Division and which differ from the financial statements required by GAAP. In","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":45,"line":47,"text":"presented in the general purpose financial statements to be in accordance with GAAP. The Borough presents the financial statements listed in the table of contents which are required by the Division and which differ from the financial statements required by GAAP. In addition, the Division requires the financial statements listed in the table of contents to be","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":45,"line":48,"text":"Borough presents the financial statements listed in the table of contents which are required by the Division and which differ from the financial statements required by GAAP. In addition, the Division requires the financial statements listed in the table of contents to be referenced to the supplementary schedules. This practice differs from GAAP.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":45,"line":49,"text":"by the Division and which differ from the financial statements required by GAAP. In addition, the Division requires the financial statements listed in the table of contents to be referenced to the supplementary schedules. This practice differs from GAAP. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":46,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2010 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":46,"line":13,"text":"bank balance of $17,799,818.49. Of the bank balance $250,000.00 was covered by federal depository insurance, and the remainder was covered by the Governmental Unit Deposit Protection Act. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":46,"line":33,"text":" Interest Rate Risk  LOSAP investment options are at the discretion of each individual participant and not the","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":46,"line":44,"text":" During the year, the Borough had none of its idle funds invested in repurchase agreements  collateralized by eligible securities. At the close of the year, no such investments were held by","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":47,"line":6,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2010 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":47,"line":20,"text":"Bonds and Notes 787,440.00 LONG-TERM DEBT  The Local Bond Law governs the issuance of bonds and notes to finance general municipal","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":47,"line":23,"text":"The Local Bond Law governs the issuance of bonds and notes to finance general municipal capital expenditures. Bonds are retired in serial installments within the statutory period of usefulness. Bonds issued by the Borough are general obligation bonds, backed by the full faith and credit of the Borough. Bond anticipation notes are issued to temporarily finance capital","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":47,"line":29,"text":"must be paid no later than the tenth anniversary of the date of the original note. The State of New Jersey also prescribes that on or before the third anniversary date of the original note a payment of at least equal to the first legally payable installment of the bonds in anticipation of which such notes were issued be paid. A second legal installment must be paid if the notes are to be renewed","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":48,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2010 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":48,"line":5,"text":" NOTES LONG-TERM DEBT (continued) Bonds Payable (continued) ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":48,"line":10,"text":" Schedule of Annual Debt Service Requirements for Principal and Interest for the Next Five (5) Years and Five-Year Increments Thereafter for General Capital Fund Bonds Issued and Outstanding ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":49,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2010 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":49,"line":5,"text":" NOTES LONG-TERM DEBT (continued)  Bonds Payable (continued)","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":49,"line":9,"text":" Schedule of Annual Debt Service Requirements for Principal and Interest for the Next Five (5) Years and Five-Year Increments Thereafter for Water-Sewer Utility Capital Fund Bonds Issued and Outstanding ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":49,"line":35,"text":" rate at 2.00%. $ 83,506.47  On October 24, 2000, the Borough received a $305,000.00","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":49,"line":45,"text":" rate at 2.00%. 171,124.83  On November 1, 2010 the Borough received a $113,000.00","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":49,"line":51,"text":" $2,383.35 to $3,478.57 through 2030, interest rate at 2.00% 113,000.00 Total General Capital Loans $ __ 367,631.30 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":50,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2010 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":50,"line":5,"text":" NOTES LONG-TERM DEBT (continued) Loans Payable (continued) General Capital Fund Loans Payable (continued)","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":50,"line":9,"text":" Schedule of Annual Debt Service Requirements for Principal and Interest for the Next Five (5) Years and Five-Year Increments Thereafter for General Capital Fund Loans Issued and Outstanding ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":50,"line":24,"text":" Changes in Outstanding Long-Term Debt  Transactions for the year ended December 31, 2010 are summarized as follows:","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":51,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2010 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":51,"line":5,"text":" NOTES LONG-TERM DEBT (continued)  NOTE 6","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":51,"line":11,"text":" New Jersey statutes limit the debt of a municipality to 3.50% of the average of the last three preceding years equalized valuations of the taxable real estate and improvements. The Borough\u2019s statutory net debt at December 31, 2010 was .79%. The Borough\u2019s remaining","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":51,"line":13,"text":"preceding years equalized valuations of the taxable real estate and improvements. The Borough\u2019s statutory net debt at December 31, 2010 was .79%. The Borough\u2019s remaining borrowing power is 2.71%. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":51,"line":16,"text":" The summary of municipal debt for the last three years and the calculation of statutory net debt is presented in the Supplementary Data section of this report. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":51,"line":19,"text":" SHORT-TERM DEBT  The Borough issues bond anticipation notes to temporarily fund various capital projects prior","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":51,"line":42,"text":" The Borough issues special emergency notes to fund special emergency appropriations prior to the funds being raised in the budget. The term of the notes cannot exceed one year but the notes may be renewed from time to time, but at least 1/5 of all such notes, and the renewals","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":51,"line":43,"text":"The Borough issues special emergency notes to fund special emergency appropriations prior to the funds being raised in the budget. The term of the notes cannot exceed one year but the notes may be renewed from time to time, but at least 1/5 of all such notes, and the renewals thereof, shall mature and be paid not later than the last day of the fifth year following the date","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":52,"line":6,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2010 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":52,"line":9,"text":" SHORT-TERM DEBT (continued)  Special Emergency Notes (40A:4-55) (continued)","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":52,"line":15,"text":"Operating special emergency notes. The notes were issued on December 3 1, 2010 and mature on December 30, 2011 at an interest rate of 1.22%.  Changes in Special Emergency Notes","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":52,"line":31,"text":"of the capital projects to be raised by future taxation. Funded deferred charges relate to permanent debt issued, whereas unfunded deferred charges relate to temporary or non-funding of the authorized cost of capital projects. According to the New J ersey Statutes Annotated 40A:2-4, the Borough may levy taxes on all taxable property within the local unit to repay the","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":52,"line":33,"text":"of the authorized cost of capital projects. According to the New J ersey Statutes Annotated 40A:2-4, the Borough may levy taxes on all taxable property within the local unit to repay the debt. Annually, the Borough raises the debt requirements for the particular year in the current budget. As funds are raised, the deferred charges are reduced.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":52,"line":34,"text":"40A:2-4, the Borough may levy taxes on all taxable property within the local unit to repay the debt. Annually, the Borough raises the debt requirements for the particular year in the current budget. As funds are raised, the deferred charges are reduced. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":52,"line":35,"text":"debt. Annually, the Borough raises the debt requirements for the particular year in the current budget. As funds are raised, the deferred charges are reduced.  -17-","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":53,"line":3,"text":" NOTES TO FINANCIAL STATEMENTS  YEAR ENDED DECEMBER 31, 2010","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":53,"line":7,"text":" NOTE8 DEFERRED CHARGES TO BE RAISED IN SUCCEEDING BUDGETS  NOTE9","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":53,"line":11,"text":" Certain expenditures are required to be deferred to budgets of succeeding years. At December 31, 2010 the following deferred charges are shown on the Balance Sheets of the various funds: ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":53,"line":21,"text":" Emergency Appropriation Overexpenditure of 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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":53,"line":22,"text":"Emergency Appropriation Overexpenditure of Appropriation  Water-Sewer Utility 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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":53,"line":25,"text":"Water-Sewer Utility Capital Fund: Overexpenditure of Improvement Authorization ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":53,"line":35,"text":"Balance 2011 Budget Succeeding Appropriation Budgets ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":53,"line":36,"text":"2011 Budget Succeeding Appropriation Budgets  $ 187,740.00","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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":53,"line":56,"text":" The appropriations in the 2011 budget are not as required by statute.  TAXES COLLECTED IN ADVANCE","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":53,"line":60,"text":" Taxes collected in advance and set forth as cash liabilities in the financial statements, are as  follows:","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":54,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2010 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":54,"line":11,"text":"Tax Assessor as of October 1* in each year and filed with the County Board of Taxation (\u201cBoard\u201d) by January 10\" of the following year. Upon the filing of certified adopted budgets by the Borough, Regional High School District, Local School District, and County, the tax rate is struck by the Board based on the certified amounts in each of the taxing districts for collection","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":54,"line":12,"text":"(\u201cBoard\u201d) by January 10\" of the following year. Upon the filing of certified adopted budgets by the Borough, Regional High School District, Local School District, and County, the tax rate is struck by the Board based on the certified amounts in each of the taxing districts for collection to fund the budgets. Pursuant to statute, this process is to be completed on or before May 20\",","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":54,"line":14,"text":"struck by the Board based on the certified amounts in each of the taxing districts for collection to fund the budgets. Pursuant to statute, this process is to be completed on or before May 20\", with a completed duplicate of the tax rolls to be delivered to the Borough Tax Collector (\u201cCollector\u201d) on or before June 3\",","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":54,"line":22,"text":"the property owner receives a preliminary bill for the succeeding year based on one half of the prior year\u2019s tax. The preliminary payments are due and payable on February 1\u201c and May 1\". The N.J. Statutes allow a grace period of 10 days for each payment period and the Borough granted this option to taxpayers. Taxes become delinquent if not paid on the installment dates and","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":54,"line":23,"text":"prior year\u2019s tax. The preliminary payments are due and payable on February 1\u201c and May 1\". The N.J. Statutes allow a grace period of 10 days for each payment period and the Borough granted this option to taxpayers. Taxes become delinquent if not paid on the installment dates and become subject to interest penalties of 8% or 18% of the amount delinquent. If taxes are","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":54,"line":35,"text":"C. 63 provides that any municipality that levies school taxes on a school year basis may defer from the municipal purposes tax levy 50% (fifty percent) of the levy. The amounts so deferred shall be regarded as fund balance and shall be used to offset the local property tax levy for local purposes. At year end taxes due consisted of the following:","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":54,"line":36,"text":"from the municipal purposes tax levy 50% (fifty percent) of the levy. The amounts so deferred shall be regarded as fund balance and shall be used to offset the local property tax levy for local purposes. At year end taxes due consisted of the following: ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":55,"line":6,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2010 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":55,"line":9,"text":" FUND BALANCES APPROPRIATED  Fund Balances at December 31, 2010, which are appropriated and included as anticipated","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":55,"line":11,"text":" Fund Balances at December 31, 2010, which are appropriated and included as anticipated revenue in the 2011 municipal budgets for the year ended December 31, 201 1, are as follows: ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":55,"line":12,"text":"Fund Balances at December 31, 2010, which are appropriated and included as anticipated revenue in the 2011 municipal budgets for the year ended December 31, 201 1, are as follows:  Current Fund $ -","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":55,"line":17,"text":" PENSIONS AND RETIREMENT PLANS  Plan Description","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":55,"line":23,"text":"and the Police and Firemen\u2019s Retirement System (PFRS), cost-sharing multiple-employer defined benefit pension plans administered by the Division of Pensions in the Department of the Treasury, State of New Jersey. The plans provide retirement, death, disability benefits and medical benefits to certain qualifying plan members and beneficiaries. The Public Employees\u2019","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":55,"line":24,"text":"defined benefit pension plans administered by the Division of Pensions in the Department of the Treasury, State of New Jersey. The plans provide retirement, death, disability benefits and medical benefits to certain qualifying plan members and beneficiaries. The Public Employees\u2019 Retirement System was established January 1, 1955 under the provisions of N.J.S.A. 43:15A.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":55,"line":25,"text":"Treasury, State of New Jersey. The plans provide retirement, death, disability benefits and medical benefits to certain qualifying plan members and beneficiaries. The Public Employees\u2019 Retirement System was established January 1, 1955 under the provisions of N.J.S.A. 43:15A. The Police and Firemen\u2019s Retirement System was established July 1, 1944 under the provisions","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":55,"line":29,"text":"of N.J.S.A. 43:16A. The Public Employees\u2019 Retirement System and the Police and Firemen\u2019s Retirement System issue publicly available financial reports that include financial statements and required supplementary information. These reports may be obtained by writing to the State of New Jersey, Division of Pensions.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":55,"line":31,"text":"and required supplementary information. These reports may be obtained by writing to the State of New Jersey, Division of Pensions.  Funding Policy","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":55,"line":36,"text":"Employee contributions are currently five and one-half (5 2%) and eight and one-half percent (8 42%) of their base wages for PERS and PFRS, respectively. Employer\u2019s contributions are actuarially determined annually by the Division of Pensions. The Borough\u2019s contributions to the plan for the past three (3) years are as follows:","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":55,"line":37,"text":"(8 42%) of their base wages for PERS and PFRS, respectively. Employer\u2019s contributions are actuarially determined annually by the Division of Pensions. The Borough\u2019s contributions to the plan for the past three (3) years are as follows: ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":56,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2010 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":56,"line":5,"text":" NOTE 14 POST EMPLOYMENT BENEFITS OTHER THAN PENSIONS (\u201cOPEB\u201d) A. Plan Description ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":56,"line":8,"text":" In addition to the pension benefits described in Note 13, the Borough contributes to the New Jersey State Health Benefits Program (SHBP), a cost-sharing, multiple-employer defined benefit post-employment healthcare plan administered by the State of New Jersey Division of Pensions.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":56,"line":9,"text":"In addition to the pension benefits described in Note 13, the Borough contributes to the New Jersey State Health Benefits Program (SHBP), a cost-sharing, multiple-employer defined benefit post-employment healthcare plan administered by the State of New Jersey Division of Pensions. SHBP was established in 1961 under N.J.S.A. 52:14-17.25 et seq., governing the operation and","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":56,"line":10,"text":"Jersey State Health Benefits Program (SHBP), a cost-sharing, multiple-employer defined benefit post-employment healthcare plan administered by the State of New Jersey Division of Pensions. SHBP was established in 1961 under N.J.S.A. 52:14-17.25 et seq., governing the operation and administration of the program are found in Title 17, Chapter 9 of the New Jersey Administrative","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":56,"line":18,"text":"employers in 1964. Local employers must adopt a resolution to participate in the SHBP. The Borough provides post-employment health care benefits to employees upon retirement after twenty-five years of service to the Borough of Point Pleasant and remains in effect until the employee becomes Medicare eligible. The plan can be amended by the Borough subject to","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":56,"line":21,"text":"employee becomes Medicare eligible. The plan can be amended by the Borough subject to applicable collective bargaining and employment agreements.  The State Health Benefits Commission is the executive body established by statute to be","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":56,"line":23,"text":" The State Health Benefits Commission is the executive body established by statute to be responsible for the operation of the SHBP. The State of New Jersey Division of Pensions and Benefits issues a publicly available financial report that includes the financial statements and","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":56,"line":24,"text":"The State Health Benefits Commission is the executive body established by statute to be responsible for the operation of the SHBP. The State of New Jersey Division of Pensions and Benefits issues a publicly available financial report that includes the financial statements and required supplementary information for the SHBP. That report may be obtained by writing to:","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":56,"line":25,"text":"responsible for the operation of the SHBP. The State of New Jersey Division of Pensions and Benefits issues a publicly available financial report that includes the financial statements and required supplementary information for the SHBP. That report may be obtained by writing to: State of New Jersey Division of Pensions and Benefits, P.O. Box 295, Trenton, NJ 08625-0295","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":56,"line":27,"text":"required supplementary information for the SHBP. That report may be obtained by writing to: State of New Jersey Division of Pensions and Benefits, P.O. Box 295, Trenton, NJ 08625-0295 or by visiting their website. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":56,"line":32,"text":" Participating employers are contractually required to contribute based on the amount of premiums attributable to their retirees. Post employment health benefits under the plan have been funded on a pay-as-you-go basis since 1994. Prior to 1994, medical benefits were funded","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":56,"line":33,"text":"Participating employers are contractually required to contribute based on the amount of premiums attributable to their retirees. Post employment health benefits under the plan have been funded on a pay-as-you-go basis since 1994. Prior to 1994, medical benefits were funded on an actuarial basis.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":56,"line":34,"text":"premiums attributable to their retirees. Post employment health benefits under the plan have been funded on a pay-as-you-go basis since 1994. Prior to 1994, medical benefits were funded on an actuarial basis. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":56,"line":39,"text":"Borough ona monthly basis. The Borough currently contributes on a pay-as-you-go basis based upon monthly invoices from the State of New Jersey Division of Pensions. Employees are not required to contribute. Contributions to the plan and the number of former employees eligible for and participating in the post employment health care benefits program with the SHBP for the","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":56,"line":41,"text":"required to contribute. Contributions to the plan and the number of former employees eligible for and participating in the post employment health care benefits program with the SHBP for the period July 1, 2010 to December 31, 2010 was as follows: ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":57,"line":6,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2010 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":57,"line":9,"text":" POST EMPLOYMENT BENEFITS OTHER THAN PENSIONS (\u201cOPEB\u201d) ( continued)  B. Funding Policy (continued)","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":57,"line":15,"text":" Prior to July 1, 2010, the Borough administered a single employer defined benefit healthcare plan. Contributions to the prior plan for the period January 1, 2010 to June 30, 2010 was $93,014.68 for 17 retired employees. Actuarial data for prior years has not been provided.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":57,"line":19,"text":" DEFERRED COMPENSATION PLAN  The Borough offers its employees a deferred compensation plan created in accordance with","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":57,"line":21,"text":" The Borough offers its employees a deferred compensation plan created in accordance with Internal Revenue Code 457. The plan permits participants to defer a portion of their salary until future years. Amounts deferred under the plan are not ordinarily available to employees until","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":57,"line":22,"text":"The Borough offers its employees a deferred compensation plan created in accordance with Internal Revenue Code 457. The plan permits participants to defer a portion of their salary until future years. Amounts deferred under the plan are not ordinarily available to employees until termination, retirement, death or unforeseeable emergency.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":57,"line":26,"text":" All amounts of compensation deferred under the Plan, all property and rights purchased with the amounts, and all income attributable to these amounts are for the exclusive benefit of the Plan participants and their beneficiaries and the assets cannot be diverted to any other purpose. The","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":57,"line":27,"text":"All amounts of compensation deferred under the Plan, all property and rights purchased with the amounts, and all income attributable to these amounts are for the exclusive benefit of the Plan participants and their beneficiaries and the assets cannot be diverted to any other purpose. The Borough serves as Trustee under the Plan.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":57,"line":36,"text":"under the laws of the State of New Jersey and is established with the intent that it meets the requirements of a \u201clength of service award plan under Section 457(e)1 1 of the Internal Revenue Code\u201d. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":57,"line":42,"text":" Appropriations - Appropriations for the purpose of funding the Borough\u2019s LOSAP shall be included as a separate line item in the Borough\u2019s budget. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":57,"line":43,"text":"Appropriations - Appropriations for the purpose of funding the Borough\u2019s LOSAP shall be included as a separate line item in the Borough\u2019s budget.  Periodic Increases - Notwithstanding the provisions above, the annual contribution to be made","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":58,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2010 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":58,"line":21,"text":"eligibility shall be binding upon the Plan Administrator, participant, beneficiaries and any and all other persons having an interest hereunder, subject to appropriate judicial review.  Terms of Participation - The Plan Administrator shall have the right to require any active","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":59,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2010 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":59,"line":5,"text":" NOTE 17 INTERFUND BALANCES  The composition of interfund balances as of December 31, 2010 is as follows:","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":59,"line":7,"text":" The composition of interfund balances as of December 31, 2010 is as follows:  Receivable Fund Payable Fund Amount","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":59,"line":13,"text":"Current Fund Water-Sewer Utility Operating Fund 7,439.34 Current Fund Federal and State Grant Fund 280,361.47 699,410.00 Open Space Trust Fund Current Fund 128.55","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":59,"line":16,"text":"Open Space Trust Fund Current Fund 128.55 Payroll Fund Water-Sewer Utility Operating Fund 1,095.72 Payroll Fund Current Fund 17,343.84 18,439.56","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":59,"line":17,"text":"Payroll Fund Water-Sewer Utility Operating Fund 1,095.72 Payroll Fund Current Fund 17,343.84 18,439.56 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":59,"line":27,"text":"General Capital Fund Water-Sewer Utility Capital Fund 450.00 General Capital Fund Payroll Fund 15,935.00  16,385.00","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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":59,"line":32,"text":" All balances resulted the time lag between the dates that (1) reimbursable expenditures occur, (2) revenues/receipts are collected, and (3) payments between funds are made. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":59,"line":33,"text":"All balances resulted the time lag between the dates that (1) reimbursable expenditures occur, (2) revenues/receipts are collected, and (3) payments between funds are made.  NOTE 18 INTERFUND TRANSFERS","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":59,"line":41,"text":"Trust Other Fund Current Fund 297,328.58 Federal and State Grant Fund Current Fund 224,747.94 Water-Sewer Utility Operating Fund Current Fund 7,439.34 Current Fund Open Space Fund 128.55","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":59,"line":46,"text":"Water-Sewer Utility Capital Fund General Capital Fund 450.00 Federal and State Grant Fund General Capital Fund 123,606.00 Payroll Fund General Capital Fund 15,935.00 Water-Sewer Utility Operating Fund Payroll Fund 1,095.72","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":59,"line":47,"text":"Federal and State Grant Fund General Capital Fund 123,606.00 Payroll Fund General Capital Fund 15,935.00 Water-Sewer Utility Operating Fund Payroll Fund 1,095.72 Current Fund Payroll Fund 8,689.84","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":59,"line":48,"text":"Payroll Fund General Capital Fund 15,935.00 Water-Sewer Utility Operating Fund Payroll Fund 1,095.72 Current Fund Payroll Fund 8,689.84 Trust Other Fund Water-Sewer Utility Operating Fund 6,322.14","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":59,"line":49,"text":"Water-Sewer Utility Operating Fund Payroll Fund 1,095.72 Current Fund Payroll Fund 8,689.84 Trust Other Fund Water-Sewer Utility Operating Fund 6,322.14 Water-Sewer Utility Operating Fund Water-Sewer Utility Capital Fund 662,896.14","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":60,"line":6,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2010 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":60,"line":12,"text":"\u00a2 The Current Fund to finance various programs accounted for in other funds in accordance with budgetary authorizations or requirements as prescribed by the Division of Local Government Services, Department of Community Affairs, State of New J ersey. * The Utility Operating Funds to the Utility Capital Funds to finance capital improvements","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":60,"line":16,"text":" accounted for in the Utility Capital Funds in accordance with budgetary authorizations.  FIXED ASSETS AND FIXED CAPITAL","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":61,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2010 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":61,"line":13,"text":"destruction of assets; error and omission; injuries to employees; and natural disaster. The Borough is a member of the Ocean County Municipal Joint Insurance Fund (JIF). This public entity risk pool is both an insured and self-administered group of municipalities established for the purpose of insuring against property damage, general liability, motor vehicles and equipment","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":61,"line":16,"text":"the purpose of insuring against property damage, general liability, motor vehicles and equipment liability and workmen\u2019s compensation. The JIF will be self-sustaining through member premiums. The JIF participates in the Municipal Excess Liability Insurance program. There were no settlements in excess of insurance coverage in 2010, 2009 and 2008.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":61,"line":17,"text":"liability and workmen\u2019s compensation. The JIF will be self-sustaining through member premiums. The JIF participates in the Municipal Excess Liability Insurance program. There were no settlements in excess of insurance coverage in 2010, 2009 and 2008. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":61,"line":18,"text":"premiums. The JIF participates in the Municipal Excess Liability Insurance program. There were no settlements in excess of insurance coverage in 2010, 2009 and 2008.  CONTINGENT LIABILITIES","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":61,"line":28,"text":"accumulate unused vacation and sick pay, which may be taken as time off or paid ata later date at an agreed upon rate. The total amount of the liability upon retirement, based upon the above data and limitations, is approximately $1,309,230.00 at December 31,2010. In accordance with New Jersey accounting principles, this amount is not reported as an expenditure or liability in","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":61,"line":30,"text":"data and limitations, is approximately $1,309,230.00 at December 31,2010. In accordance with New Jersey accounting principles, this amount is not reported as an expenditure or liability in the accompanying financial statements. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":61,"line":31,"text":"New Jersey accounting principles, this amount is not reported as an expenditure or liability in the accompanying financial statements.  Unemployment Compensation Insurance","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":61,"line":33,"text":" Unemployment Compensation Insurance  Effective January 1, 1978, most municipal employees were eligible for unemployment","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":61,"line":36,"text":"Effective January 1, 1978, most municipal employees were eligible for unemployment compensation insurance (N.J.S.A. 43:21-3 et. seq.). The Borough has elected to provide a self- insured plan whereby the municipal cost and employee contributions are deposited in a trust fund from which claims, if any, will be paid. The Borough has not established a reserve in the","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":61,"line":39,"text":"fund from which claims, if any, will be paid. The Borough has not established a reserve in the trust fund. The amount in the payroll fund can not be determined.  Litigation","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":61,"line":47,"text":"claim which is pending or known to be threatened, or all of them combined, will not have a material adverse effect on the Borough\u2019s financial position or adversely affect the Borough\u2019s ability to levy, collect, and enforce the collection of taxes or other revenue for the payment of its bonds or other obligations.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":61,"line":48,"text":"material adverse effect on the Borough\u2019s financial position or adversely affect the Borough\u2019s ability to levy, collect, and enforce the collection of taxes or other revenue for the payment of its bonds or other obligations. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":62,"line":10,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2010 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":62,"line":15,"text":" Federal and State Grants  The Borough receives financial assistance from the U.S. government and the State of New","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":62,"line":17,"text":" The Borough receives financial assistance from the U.S. government and the State of New Jersey in the form of grants. Entitlement to the funds is generally conditional upon compliance with terms and conditions of the grant agreements and applicable regulations, including the","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":62,"line":18,"text":"The Borough receives financial assistance from the U.S. government and the State of New Jersey in the form of grants. Entitlement to the funds is generally conditional upon compliance with terms and conditions of the grant agreements and applicable regulations, including the expenditure of the funds for eligible purposes. Substantially all grants, entitlements and cost","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":62,"line":19,"text":"Jersey in the form of grants. Entitlement to the funds is generally conditional upon compliance with terms and conditions of the grant agreements and applicable regulations, including the expenditure of the funds for eligible purposes. Substantially all grants, entitlements and cost reimbursements are subject to financial and compliance audits by grantors. As a result of these","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":62,"line":20,"text":"with terms and conditions of the grant agreements and applicable regulations, including the expenditure of the funds for eligible purposes. Substantially all grants, entitlements and cost reimbursements are subject to financial and compliance audits by grantors. As a result of these audits, cost previously reimbursed could be disallowed and require payments to the grantor","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":62,"line":21,"text":"expenditure of the funds for eligible purposes. Substantially all grants, entitlements and cost reimbursements are subject to financial and compliance audits by grantors. As a result of these audits, cost previously reimbursed could be disallowed and require payments to the grantor agency. As of December 31, 2010, the Borough estimates that no material liabilities will result","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":62,"line":22,"text":"reimbursements are subject to financial and compliance audits by grantors. As a result of these audits, cost previously reimbursed could be disallowed and require payments to the grantor agency. As of December 31, 2010, the Borough estimates that no material liabilities will result from such audits.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":62,"line":28,"text":" All assets within the Borough\u2019s deferred compensation plan are for the exclusive benefit of the plan participants and their beneficiaries and the assets cannot be diverted to any other purpose. The plan has been removed from the Borough\u2019s Trust Other 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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":62,"line":37,"text":"The Borough offers a Length of Service Award Program for certain volunteers which had not previously been on the financial statements. The Program has been included in the current year financial statements but is unaudited as required by the State of New J ersey, Division of Local Government Services.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":62,"line":38,"text":"previously been on the financial statements. The Program has been included in the current year financial statements but is unaudited as required by the State of New J ersey, Division of Local Government Services. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":63,"line":12,"text":"Taxes Receivable A-5 52,353,438.76 Revenue Accounts Receivable A-7 2,293,264.72 Interfund - Federal and State Grant Fund A-22 52,517.57 Due to State of New Jersey - Marriage License Fees","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":63,"line":13,"text":"Revenue Accounts Receivable A-7 2,293,264.72 Interfund - Federal and State Grant Fund A-22 52,517.57 Due to State of New Jersey - Marriage License Fees Payable A-21 2,775.00","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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":63,"line":16,"text":"Payable A-21 2,775.00 Non-Budget Revenues A-2 375,877.17 Prepaid Taxes A-13 554,239.98 Tax Overpayments A-12 46,414.96","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":63,"line":18,"text":"Prepaid Taxes A-13 554,239.98 Tax Overpayments A-12 46,414.96 Interfund Retumed from General Capital - Grant Fund A-22 123,605.77 Reserve for Health Insurance A-14 26,349.05","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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":63,"line":19,"text":"Tax Overpayments A-12 46,414.96 Interfund Retumed from General Capital - Grant Fund A-22 123,605.77 Reserve for Health Insurance A-14 26,349.05 Unidentified A-l 36,215.36","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":63,"line":20,"text":"Interfund Retumed from General Capital - Grant Fund A-22 123,605.77 Reserve for Health Insurance A-14 26,349.05 Unidentified A-l 36,215.36 Interfunds A-20 7,904,445.55","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":63,"line":26,"text":"Decreased by Disbursements: 2010 Budget Appropriations A-3 14,218,748.10 2009 Appropriation Reserves A-10 677,461.37 Tax Overpayments A-12 159,415.47","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":63,"line":27,"text":"2010 Budget Appropriations A-3 14,218,748.10 2009 Appropriation Reserves A-10 677,461.37 Tax Overpayments A-12 159,415.47 County Taxes Payable A-16 12,134,825.11","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":63,"line":28,"text":"2009 Appropriation Reserves A-10 677,461.37 Tax Overpayments A-12 159,415.47 County Taxes Payable A-16 12,134,825.11 Local School District Tax A-17 29,194,180.00","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":63,"line":33,"text":"Reserve for Revaluation A-18 88,611.90 Interfund - Federal and State Grant Fund A-22 388,948.49 Due to State of New Jersey - Marriage License Fees Payable A-21 2,725.00","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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":63,"line":37,"text":"Not Sufficient Funds Checks not Recorded A-1 52,310.00 Reserve for Health Insurance A-14 30,957.36 Interfunds A-20 8,196,289.35 65,201,966.98","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":64,"line":7,"text":" SCHEDULE OF TAXES RECEIVABLE AND ANALYSIS OF PROPERTY TAX LEVY  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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":64,"line":11,"text":" Dec. 31, 2009 2010 Levy  1,837.72 $","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":64,"line":85,"text":"Ref. A Analysis of 2010 Property Tax Levy Tax Yield: ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":64,"line":99,"text":"A-S Tax Levy: Local District School Tax County Taxes:","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":66,"line":6,"text":"CURRENT FUND SCHEDULE OF REVENUE ACCOUNTS RECEIVABLE  Balance Accrued 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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":66,"line":18,"text":"Fines and Costs A-2 $ 15,450.00 136,996.49 145,688.63 $ 6,757.86 Other Revenue: Interest and Costs on Taxes A-2 384,310.00 384,310.00 Interest on Investments and Deposits A-2 81,836.00 81,836.00","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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":66,"line":25,"text":"Uniform Construction Code Fees A-2 293,651.00 293,651.00 Reserve for Payment of Debt Service A-2 200,000.00 200,000.00 Employee Contribution to Health Insurance A-2 97,987.09 97,987.09 ","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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":66,"line":26,"text":"Reserve for Payment of Debt Service A-2 200,000.00 200,000.00 Employee Contribution to Health Insurance A-2 97,987.09 97,987.09  $ 15,450.00 $__2,484,572.58 $  2,493,264.72 $ 6,757.86","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":67,"line":14,"text":"1/5 of Amount Net Amount Balance Budget Purpose Authorized Authorized Dec. 31, 2009 = 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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":67,"line":15,"text":"Amount Net Amount Balance Budget Purpose Authorized Authorized Dec. 31, 2009 = Appropriation  Revaluation $ 468,900.00 $ 93,780.00 $ 281,520.00 $ 93,780.00 $","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":69,"line":10,"text":" Salaries and Wages  Other Expenses","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":69,"line":13,"text":"Other Expenses Financial Administration  Salaries and Wages","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":69,"line":15,"text":" Salaries and Wages  Other Expenses","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":69,"line":21,"text":"Other Expenses Revenue Administration  Other Expenses","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":69,"line":26,"text":" Salaries and Wages  Other Expenses","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":69,"line":37,"text":" Salaries and Wages  Other Expenses","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":69,"line":42,"text":" Salaries and Wages  Other Expenses","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":69,"line":54,"text":" SCHEDULE OF APPROPRIATION RESERVES  Balance","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":70,"line":1,"text":"Insurance General Liability Workers' Compensation","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":70,"line":3,"text":"General Liability Workers' Compensation Employee Group Insurance Public Safety:","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":70,"line":4,"text":"Workers' Compensation Employee Group Insurance Public Safety: Police","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":70,"line":7,"text":"Police Salaries and Wages Other Expenses Dare Program","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":70,"line":17,"text":"Streets and Roads Maintenance Salaries and Wages Other Expenses Recycling","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":70,"line":20,"text":"Recycling Salaries and Wages Other Expenses Solid Waste Collection","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":70,"line":35,"text":"CURRENT FUND SCHEDULE OF APPROPRIATION RESERVES  Balance","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":71,"line":2,"text":"Board of Health Salaries and Wages Other Expenses Animal Control Services","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":71,"line":9,"text":"Recreation Services and Programs Salaries and Wages Other Expenses Utility Expenses and Bulk Purchases","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":71,"line":11,"text":"Other Expenses Utility Expenses and Bulk Purchases Electricity Street Lighting","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":71,"line":20,"text":"Municipal Court Salaries and Wages Other Expenses Public Defender","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":71,"line":25,"text":"State Uniform Construction Code Salaries and Wages Other Expenses Salary Adjustments","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":71,"line":27,"text":"Other Expenses Salary Adjustments Blood Bore Pathogens - Hepatitis B Other Expenses","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":71,"line":36,"text":" SCHEDULE OF APPROPRIATION RESERVES  Balance","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":72,"line":7,"text":"CURRENT FUND SCHEDULE OF APPROPRIATION RESERVES  Reserve 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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":72,"line":14,"text":"Contingent $ 1,000.00 $ 1,000.00 $ 1,000.00 Statutory Expenditures: Social Security System (O.A.S.L) 21,926.00 21,926.00 $ 10,000.00 11,926.00 ","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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":72,"line":17,"text":" Total Appropriations (Including Contingent) Within CAPS 476,528.32 $ 311,693.00 788,221.32 592,565.37 195,655.95  Relocation Assistance","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":72,"line":25,"text":"Other Expenses 99,000.00 99,000.00 84,896.00 14,104.00 Matching Funds for Grants 10,000.00 10,000.00 10,000.00  2","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":72,"line":29,"text":" Total Appropriations Excluded from CAPS 109,750.00 109,750.00 84,896.00 24,854.00  $__586,278.32 $311,693.00 $ 897,971.32 $ 677,461.37 $ 220,509.95","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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":73,"line":11,"text":"Increased by: Current Appropriations Charged A-3 315,266.12 626,959.12 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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":73,"line":14,"text":"Decreased by: Transferred to Appropriation Reserves A-10 311,693.00 Balance, December 31, 2010 A $. 315,266.12 Exhibit A-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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":73,"line":17,"text":"Exhibit A-12 SCHEDULE OF TAX OVERPAYMENTS Ref. Balance, December 31, 2009 A $ 12,855.00","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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":73,"line":22,"text":"Receipts A4 \u00a7 46,414.96 Refund of Prior Year Revenue A-1 168,746.00 215,160.96 228,015.96","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":74,"line":12,"text":"Collections, 2011 Taxes A-4 \u2014 $ 554,239.98 Applied from Tax Overpayments A-12 22,688.44 576,928.42 1,111,488.42","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":74,"line":19,"text":"Exhibit A-14 SCHEDULE OF RESERVE FOR HEALTH INSURANCE Ref. Balance, December 31, 2009 A $ 5,271.00","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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":75,"line":16,"text":"Decreased by: Payments A-4 Balance, December 31, 2010 A ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":75,"line":39,"text":"Increased by: Levy - For School Year July 1, 2010 to June 30, 2011 A-5 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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":75,"line":42,"text":"Decreased by: Payments A-4 Balance, December 31, 2010: School Tax Payable A","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":77,"line":10,"text":"General Trust Utility Space Animal Total Capital Other Payroll Operating Trust Control Ref. (MEMO ONLY) Fund Fund 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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":77,"line":19,"text":"Increased by: Revenue Accounts Receivable AT 200,000.00 $ 200,000.00 Disbursements A4 8,196,289.35 7,725,375.00 353,368.70 $ 47,153.65 70,392.00 8,396,289.35, 7,925,375.00 353,368.70 47,153.65 70,392.00","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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":77,"line":27,"text":"Receipts A4 7,904,445.55 7,800,000.00 56,040.12 8,689.84 39,714.31 1.28 Open Space Tax Levy A-V/A-5 69,977.00 69,977.00 Open Space Added and Omitted Levy A-V/A-5 128.55 128.55 7,974,551.10 7,800,000.00 56,040.12 8,689.84 39,714.31 70,105.55 1.28","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":77,"line":28,"text":"Open Space Tax Levy A-V/A-5 69,977.00 69,977.00 Open Space Added and Omitted Levy A-V/A-5 128.55 128.55 7,974,551.10 7,800,000.00 56,040.12 8,689.84 39,714.31 70,105.55 1.28 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":77,"line":43,"text":"419,047.25 Interfund Advance - Federal and State Grant Fund A-22 224,747.94 \u2018Net Charge to Operations Al 8. 643,795.19","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":79,"line":8,"text":" SCHEDULE OF INTERFUND PAYABLE - FEDERAL AND STATE GRANT FUND  Balance, December 31, 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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":79,"line":14,"text":"Disbursed by Current Fund: Appropriated Reserves 2010 Anticipated Revenue Grants Unappropriated Canceled","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":79,"line":15,"text":"Appropriated Reserves 2010 Anticipated Revenue Grants Unappropriated Canceled Grants Appropriated Canceled","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":79,"line":16,"text":"2010 Anticipated Revenue Grants Unappropriated Canceled Grants Appropriated Canceled ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":79,"line":17,"text":"Grants Unappropriated Canceled Grants Appropriated Canceled  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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":79,"line":21,"text":"Deposited in Current Fund: Grants Receivable Grants Receivable Canceled Transfer from 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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":79,"line":22,"text":"Grants Receivable Grants Receivable Canceled Transfer from General Capital Fund. 2010 Budget Appropriations:","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":79,"line":24,"text":"Transfer from General Capital Fund. 2010 Budget Appropriations: Grants Appropriated ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":79,"line":25,"text":"2010 Budget Appropriations: Grants Appropriated  Balance, December 31, 2010","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":80,"line":5,"text":" FEDERAL AND STATE GRANT FUND SCHEDULE OF GRANTS RECEIVABLE ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":80,"line":6,"text":"FEDERAL AND STATE GRANT FUND SCHEDULE OF GRANTS RECEIVABLE  Exhibit A-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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":80,"line":12,"text":"2010 from Balance Anticipated Cash Grants Balance Grant Dec. 31,2009 Revenue Received Canceled Unappropriated \u2014 Dec. 31,2010 Municipal Alliance on Alcoholism and Drug Abuse $ 10,933.28 $ 14,834.00 $ 645.14 12,288.14 $ 12,834.00","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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":80,"line":13,"text":"Balance Anticipated Cash Grants Balance Grant Dec. 31,2009 Revenue Received Canceled Unappropriated \u2014 Dec. 31,2010 Municipal Alliance on Alcoholism and Drug Abuse $ 10,933.28 $ 14,834.00 $ 645.14 12,288.14 $ 12,834.00 Clean Communities Program 34,387.10 34,387.10","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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":80,"line":17,"text":"Alcohol Education and Rehabilitation Fund 2,715.00 2,714.74 0.26 Click It or Ticket Grant 5,000.00 5,000.00 Cops in Shops 2,000.00 2,000.00 N.J. Transportation Trust Fund Authority Act:","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":80,"line":23,"text":"Riverwood Avenue 500,000.00 250,000.00 250,000.00 Smart Future Growth Grant 6,000.00 6,000.00 Pedestrian Safety Education and Enforcement 16,640.00 8,314.58 $ 7,712.00 613.42 Over the Limit Under Arrest 25.00 25.00","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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":80,"line":26,"text":"Over the Limit Under Arrest 25.00 25.00 Body Armor Replacement Grant 4,458.95 4,456.01 2.94 $ 846,958.28 $ 400,035.05 $. 52,517.57 592,316.34 $ 7,712.00. $___ 594,447.42 Ref, A A-2/A-22 A-22 A-1/A-22 A-25 A","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":81,"line":5,"text":" FEDERAL AND STATE GRANT FUND SCHEDULE OF APPROPRIATED RESERVES ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":81,"line":9,"text":"Transfer from Transfer from Reserve Balance 2010 Budget Reserve for for  Dee. 31,2009 Appropriation Encumbrances Expended Encumbrances","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":81,"line":11,"text":" Dee. 31,2009 Appropriation Encumbrances Expended Encumbrances  1,550.10 $ 180.25 $","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":81,"line":19,"text":" Grant Dee, 31,2010  Canceled","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":81,"line":35,"text":" Body Armor Replacement Grant 12,959.20  Cops in Shops 2,942.44","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":81,"line":39,"text":" Click It or Ticket Grant 179.88  Ocean County Tobacco Coalition 90.77","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":81,"line":43,"text":" Smart Future Growth Grant 1,019.75  N.J. Transportation Trust Fund Authority Act","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":81,"line":52,"text":" Police Equipment Grant  Over the Limit Under Arrest","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":82,"line":5,"text":" FEDERAL AND STATE GRANT FUND SCHEDULE OF UNAPPROPRIATED RESERVES ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":82,"line":6,"text":"FEDERAL AND STATE GRANT FUND SCHEDULE OF UNAPPROPRIATED RESERVES  i Balance Realized as 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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":82,"line":9,"text":"i Balance Realized as Balance Grant Dec. 31, 2009 Revenue Canceled Dec. 31, 2010  Emergency Management $ 3,933.72 $ 3,933.72 $","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":82,"line":13,"text":"Stormwater Management 12,029.00 12,029.00 Over the Limit Grant 4,350.00 4,350.00 Pedestrian Safety Education and Enforcement 7,712.00 $ 7,712.00 ","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/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":83,"line":6,"text":" FEDERAL AND STATE GRANT FUND SCHEDULE OF RESERVE FOR ENCUMBRANCES ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":83,"line":12,"text":"Increased by: Charged to Appropriated Reserves  Decreased by:","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":83,"line":15,"text":"Decreased by: Transfer to Appropriated Reserves  Balance, December 31, 2010","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":84,"line":14,"text":"Reserve for Animal Control Trust Fund Expenditures B-2 $ 13,056.60  Due to State of New Jersey B-3 2,400.60","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":84,"line":37,"text":" Expenditures (R.S. 4:19-15.11) B-2 15,640.52 Due to Board of Education B-8 46,522.24 Various Reserves B-9 1,051,813.51","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_label":"2010-audit-report-point-pleasant-boro","page":85,"line":9,"text":" SCHEDULE OF RESERVE FOR ANIMAL CONTROL FUND EXPENDITURES  Balance, December 31, 2009","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."}]