[{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":62,"line":42,"text":" Budget Appropriation - Surplus (General Budget) ** Balance of \"Results of 2008 Operation\" Remainder = (\"Excess in Operations\" - Sheet 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/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":62,"line":48,"text":" Anticipated Revenue - Deficit (General Budget) ** Balance of \"Results of 2008 Operation\u201d Remainder = (\"Operating Deficit - to Trial Balance\" - Sheet 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/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":62,"line":54,"text":" The following item of \"2007 Appropriation Reserves Canceled in 2008\" Is Due to the Current Fund TO THE EXTENT OF the amount Received and Due from the General Budget of 2007 for an Anticipated Deficit in the Water-Sewer Utility for 2007: ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":62,"line":55,"text":"The following item of \"2007 Appropriation Reserves Canceled in 2008\" Is Due to the Current Fund TO THE EXTENT OF the amount Received and Due from the General Budget of 2007 for an Anticipated Deficit in the Water-Sewer Utility for 2007:  2007 Appropriation Reserves Canceled in 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/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":62,"line":57,"text":" 2007 Appropriation Reserves Canceled in 2008 Less. Anticipated Deficit in 2007 Budget - Amount Received and Due from Current Fund - If none, enter \"None\"","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":62,"line":58,"text":"2007 Appropriation Reserves Canceled in 2008 Less. Anticipated Deficit in 2007 Budget - Amount Received and Due from Current Fund - If none, enter \"None\" ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":62,"line":61,"text":" *Excess (Revenue Realized)  Sheet 59","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":63,"line":4,"text":"DEBIT CREDIT Excess in Anticipated Revenues 148,568 Unexpended Balances of Appropriations Miscellaneous Revenue Not 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/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":63,"line":5,"text":"Excess in Anticipated Revenues 148,568 Unexpended Balances of Appropriations Miscellaneous Revenue Not Anticipated Unexpended Balances of 2007 Appropriation Reserves * 395,144","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":63,"line":6,"text":"Unexpended Balances of Appropriations Miscellaneous Revenue Not Anticipated Unexpended Balances of 2007 Appropriation Reserves * 395,144 Encumbrances Payable 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/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":63,"line":7,"text":"Miscellaneous Revenue Not Anticipated Unexpended Balances of 2007 Appropriation Reserves * 395,144 Encumbrances Payable Canceled Deticit in Anticipated Revenue","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":63,"line":9,"text":"Encumbrances Payable Canceled Deticit in Anticipated Revenue Intertunds Created Operating Deficit - to Trial 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/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":63,"line":12,"text":"Operating Deficit - to Trial Balance Excess in Operations - to Operating Surplus 543,712 * See restriction in amount on Sheet 59, SECTION 2 543,712 $43,712 OPERATING SURPLUS - 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/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":63,"line":14,"text":"* See restriction in amount on Sheet 59, SECTION 2 543,712 $43,712 OPERATING SURPLUS - WATER-SEWER UTILITY Debit Credit Balance January 1, 2008 729,980","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":63,"line":18,"text":"Excess in Results of 2008 Operations 543,712 Amount Appropriated in 2008 Budget - Cash 600,000 Amount Appropriated in 2008 Budget with Prior Written Consent of Director 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/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":63,"line":19,"text":"Amount Appropriated in 2008 Budget - Cash 600,000 Amount Appropriated in 2008 Budget with Prior Written Consent of Director of Local Government Services Balance December 31, 2008 673,692","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":63,"line":30,"text":"Deduct Cash Liabilities Marked with \"C\" on Trial Balance $80,311 Operating Surplus Cash or (Deticit in Operating Surplus Cash) 595,893 Other Assets Pledged to Operating Surplus *D.E.P. Wastewater Facilities Grant Receivable Deferred Charges # 77,799","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":63,"line":31,"text":"Operating Surplus Cash or (Deticit in Operating Surplus Cash) 595,893 Other Assets Pledged to Operating Surplus *D.E.P. Wastewater Facilities Grant Receivable Deferred Charges # 77,799 Operating Deticit #","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":63,"line":35,"text":"\u2018Lotal Uther Assets T1Sf99 # MAY NOT BE ANTICIPATED AS NONCASH SURPLUS IN 2009 BUDGET 673,692  * Jn the case of a \"Deficit in Operating Surplus Cash\", \"Other Assets\" would also be pledged to cash 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/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":63,"line":37,"text":" * Jn the case of a \"Deficit in Operating Surplus Cash\", \"Other Assets\" would also be pledged to cash liabilities.  Sheet 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/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":64,"line":8,"text":" Overpayments Created  4,911,539","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":64,"line":13,"text":"Collections 4,947,697 Overpayments Applied Transfer to Water-Sewer Liens Other","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":65,"line":12,"text":"per Audit 2008 Resulting December Caused By Report Budget From 2008 31, 2008 L. Emergency Authorization - * 2. Accrued Interest on BANS 84,656 6,857 77,199","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":65,"line":40,"text":"JUDGMENTS ENTERED AGAINST MUNICIPALITY AND NOT SATISFIED Appropriated for in On Date 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/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":65,"line":42,"text":"for in On Date Budget of  In favor of Account of Entered Amount Year 2009","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":66,"line":3,"text":" AND 2009 DEBT SERVICE FOR BONDS WATER-SEWER UTILITY ASSESSMENT BONDS ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":66,"line":6,"text":" 2009 DEBT DEBIT CREDIT SERVICE Outstanding January 1, 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/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":66,"line":23,"text":"\u2014\u2014 INTEREST ON BONDS - WATER-SEWER UTILITY BUDGET 2009 Interest on Bonds (*#ltems) 103,388 Less: Interest Accrued to December 31, 2008 (Trial Balance) 19,037","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":66,"line":28,"text":"Add: interest to be Accrued as of December 31, 2009 19,067 Required Appropriation 2009 103,418 LIST OF BONDS ISSUED DURING 2008 2009 Amount Date of Interest","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":66,"line":31,"text":"2009 Amount Date of Interest Purpose Maturity Issued Issue Rate  Sheet 63","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":67,"line":2,"text":"SCHEDULE OF LOANS ISSUED AND OUTSTANDING AND 2009 DEBT SERVICE FOR LOANS  UTILITY LOAN","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":67,"line":5,"text":"UTILITY LOAN 2009 DEBT DEBIT CREDIT SERVICE Outstanding January 1, 2008 XXXXXK","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":67,"line":20,"text":"2009 Interest on Loans * INTEREST ON LOANS UTILITY BUDGET 2009 Interest on Loans (*Items) XXXXXK Less: Interest Accrued to 12/31/2008 (Trail Balance) XXXXXX","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":67,"line":25,"text":"Add: Interest to be Accrued as of 12/31/2009 Required Appropriation 2009 LIST OF LOANS ISSUED DURING 2008 2009 AMOUNT DATE OF INTEREST","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":67,"line":28,"text":"2009 AMOUNT DATE OF INTEREST PURPOSE MATURITY ISSUED ISSUE RATE  Sheet 63a","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":68,"line":2,"text":"Sheet 64 DEBT SERVICE SCHEDULE FOR UTILITY NOTES (OTHER THAN UTILITY ASSESSMENT NOTES)  Amount 2009 Budget Requirement","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":68,"line":4,"text":" Amount 2009 Budget Requirement Original Original of Note Date Rate ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":68,"line":5,"text":"Amount 2009 Budget Requirement Original Original of Note Date Rate  Title or Purpose of Issue Amount Date of Outstanding of of For 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/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":68,"line":16,"text":" Important: If there is more than one utility in the municipality, identify each note. Interest on Notes - Water Utility Budget  Memo: Designate all \"Capital Notes\" issued under N.J.S.40A:2-8(b) with \"C\", Such notes must be retired at the rate of 20% of the original amount issued annually. 2009 Interest on Notes 87,561","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":68,"line":18,"text":" Memo: Designate all \"Capital Notes\" issued under N.J.S.40A:2-8(b) with \"C\", Such notes must be retired at the rate of 20% of the original amount issued annually. 2009 Interest on Notes 87,561  * See Sheet 33 for clarification of \u201cOriginal Date of Issue\". ILess: Interest Accrued to 12/31/08 80,264","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":68,"line":22,"text":" All notes with an original date of issue of 2006 or prior require one legal payable installment to be budgeted if it is contemplated that such notes will be renewed (Trial Balance)  in 2009 or Written intent of permanent financing submitted with statement. Subtotal 7297","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":68,"line":27,"text":"ix Jf interest on notes is financed by ordinance, designate same, otherwise an amount must be included in this column. |Add: Interest to be Accrued as of 12/31/09 80,264 Required Appropriation - 2009 87,561  (DO NOT CROWD -ADD ADDITIONAL SHEETS)","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","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/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":72,"line":20,"text":" Contracts 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/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":72,"line":23,"text":" Expended  Authorizations","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":73,"line":4,"text":" DEBT CREDIT Balance January 1, 2008 323,586 Received from 2008 Budget Appropriation * XXXXXX","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":73,"line":6,"text":"Balance January 1, 2008 323,586 Received from 2008 Budget Appropriation * XXXXXX XXXXXK Improvement Authorizations Canceled (Financed in whole by the 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/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":73,"line":16,"text":"XXXXXX Appropriated to Finance Improvement Authorizations XXXXXK XXXXXX Balance December 31, 2008 323,586 XXXXXK","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":73,"line":22,"text":"WATER-SEWER UTILITY CAPITAL FUND SCHEDULE OF DOWN PAYMENTS ON IMPROVEMENTS  DEBT CREDIT","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":73,"line":24,"text":" DEBT CREDIT Balance January 1, 2008 600 Received from 2008 Budget Appropriation * XXXXXX","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":73,"line":26,"text":"Balance January 1, 2008 600 Received from 2008 Budget Appropriation * XXXXXX Received trom 2008 Emergency Appropriation * RXXXXX XXXXKX","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","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/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":73,"line":34,"text":" * The full amount of the 2008 appropriation should be transferred to this account unless the balance of the appropriation is to be permitted to lapse. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","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/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":74,"line":7,"text":"UTILITIES ONLY Down Payment in Total Payment Budget of Amount Obligations || Provided by 2008 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/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":74,"line":8,"text":"Down Payment in Total Payment Budget of Amount Obligations || Provided by 2008 or Purpose Appropriated Ordinance |} 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. 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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/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":75,"line":50,"text":" 17&17a. General Budget Revenues  47. Allocation of Current Tax Collections","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":75,"line":54,"text":" 18, General Budget Appropriations  18. Emergency Appropriations for Local District School Purposes","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":75,"line":56,"text":" 18. Emergency Appropriations for Local District School Purposes  19, Results of 2007 Operation-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/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":75,"line":60,"text":" 20. Schedule of Miscellaneous Revenues Not Anticipated  21. Surplus Account and Analysis of 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. 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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/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":75,"line":66,"text":" 22a. Accelerated Tax Sale/Tax Levy Sale Chapter 99 To Calculate Underlying Tax Collection Rate for 2007 . 23. Due from/to State of New Jersey for Senior Citizens and Veterans Deductions ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","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/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":75,"line":73,"text":" 25a. Accelerated Tax Sale - Chapter 99. Calculation to Utilize Proceeds in Current Budget as Deduction to Reserve  for Uncollected Taxes 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/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":75,"line":75,"text":" for Uncollected Taxes Appropriation.  26, Delinquent Taxes and Tax Title Liens","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":75,"line":79,"text":" 27. Foreclosed Property; Contract Sales; Mortgage Sales  28. Deferred Charges and List of Judgments-Current","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":75,"line":89,"text":"30, Emergency-Damage to Roads and Bridges by Snow, Ice, etc.; Public Exigencies Caused by Civil Disturbances 31.&3ia, Summary Statement of Debt Service Requirements-Municipal (or County)  32, Summary Statement of Debt Service Requirements-School-Type I and Current","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":75,"line":91,"text":" 32, Summary Statement of Debt Service Requirements-School-Type I and Current  33, Debt Service for Notes (Other than Assessment 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. 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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/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":75,"line":95,"text":" 34 & 34a. Debt Service for Assessment Notes/ Schedule of Capital Lease Program Obligations 35 & 35a. Improvement Authorizations ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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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/2014/10/2008AnnualFinancialStatement.pdf","source_label":"2008annualfinancialstatement","page":75,"line":104,"text":" 38, General Capital Surplus, Bond Convenants  39. Required Information (N.J.S.A, 52:27BB-55 as amended by Chap. 211, P.L. 1981)","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":7,"line":9,"text":"INDEPENDENT AUDITOR'S REPORTS FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA FOR THE YEAR ENDED DECEMBER 31, 2007","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","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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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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":9,"line":20,"text":"and 2006, and the related statements of operations and changes in fund balance--regulatory basis for the years then ended, and the related statement of revenues--regulatory basis, statement of expenditures-- regulatory basis and statement of general fixed assets as of December 31, 2007 and 2006. These financial statements are the responsibility of the Borough of Point Pleasant\u2019s management. Our","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":9,"line":22,"text":"regulatory basis and statement of general fixed assets as of December 31, 2007 and 2006. These financial statements are the responsibility of the Borough of Point Pleasant\u2019s management. Our responsibility is to express an opinion on these financial statements based on our audit. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":9,"line":23,"text":"financial statements are the responsibility of the Borough of Point Pleasant\u2019s management. Our responsibility is to express an opinion on these financial statements based on our audit.  Except as discussed in the following paragraph, we conducted our audit in accordance with auditing","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":9,"line":26,"text":"Except as discussed in the following paragraph, we conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States: and in compliance with audit requirements prescribed by the 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":9,"line":30,"text":"Department of Community Affairs, State of New Jersey. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":9,"line":32,"text":"material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":9,"line":33,"text":"and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":9,"line":39,"text":"Community Affairs, State of New Jersey, which differ from accounting principles generally accepted in the United States of America, The effects on the financial statements of the variances between these regulatory accounting practices and accounting principles generally accepted in the United States of America, although not reasonably determinable, are presumed to be material.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":9,"line":44,"text":"In our opinion, except for the effects on the financial statements of the requirement that the Borough of Point Pleasant prepare its financial statements in accordance with the accounting practices on the basis of accounting discussed in the preceding paragraph, the financial statements referred to above do not present fairly, in conformity with accounting principles generally accepted in the United States of","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":9,"line":45,"text":"Point Pleasant prepare its financial statements in accordance with the accounting practices on the basis of accounting discussed in the preceding paragraph, the financial statements referred to above do not present fairly, in conformity with accounting principles generally accepted in the United States of America, the financial position of the Borough of Point Pleasant, State of New Jersey, as of December 31","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":9,"line":47,"text":"present fairly, in conformity with accounting principles generally accepted in the United States of America, the financial position of the Borough of Point Pleasant, State of New Jersey, as of December 31 2007 and 2006, or the results of its operations and changes in fund balance for the years then ended. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":9,"line":48,"text":"America, the financial position of the Borough of Point Pleasant, State of New Jersey, as of December 31 2007 and 2006, or the results of its operations and changes in fund balance for the years then ended.  Furthermore, in our opinion, the financial statements referred to above present fairly, in all material","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":9,"line":50,"text":" Furthermore, in our opinion, the financial statements referred to above present fairly, in all material respects, the assets, liabilities, reserves and fund balance--regulatory basis of the various funds of the Borough of Point Pleasant, State of New Jersey, as of December 31, 2007 and 2006, and the results of its","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":9,"line":51,"text":"Furthermore, in our opinion, the financial statements referred to above present fairly, in all material respects, the assets, liabilities, reserves and fund balance--regulatory basis of the various funds of the Borough of Point Pleasant, State of New Jersey, as of December 31, 2007 and 2006, and the results of its MEDFORD OFFICE TOMS RIVER OFFICE","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":10,"line":1,"text":"operations and changes in fund balance of such funds--regulatory basis for the years then ended, and the revenues\u2014-regulatory basis, expenditures\u2014regulatory basis of the various funds and general fixed assets, for the year ended December 31, 2007 in conformity with accounting principles and practices prescribed","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":10,"line":2,"text":"operations and changes in fund balance of such funds--regulatory basis for the years then ended, and the revenues\u2014-regulatory basis, expenditures\u2014regulatory basis of the various funds and general fixed assets, for the year ended December 31, 2007 in conformity with accounting principles and practices prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":10,"line":9,"text":"on our consideration of the Borough of Point Pleasant, State of New Jersey\u2019s internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters, The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":10,"line":10,"text":"financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters, The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":10,"line":11,"text":"and grant agreements and other matters, The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":10,"line":12,"text":"of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be read in conjunction with this report in considering the results of our audit.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":10,"line":16,"text":" Our audit was conducted for the purpose of forming opinions on the financial statements of the Borough of Point Pleasant\u2019s basic financial statements. The supplemental financial statements presented for the various funds are presented for purposes of additional analysis as required by the Division of Local","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":10,"line":17,"text":"Our audit was conducted for the purpose of forming opinions on the financial statements of the Borough of Point Pleasant\u2019s basic financial statements. The supplemental financial statements presented for the various funds are presented for purposes of additional analysis as required by the Division of Local Government Services, Department of Community Affairs, State of New Jersey. Such information has","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":10,"line":20,"text":"Government Services, Department of Community Affairs, State of New Jersey. Such information has been subjected to the auditing procedures applied in the audit of the financial statements and, m our opinion, is fairly stated, in all material respects, in relation to the financial statements of each of the respective individual funds and account group taken as a whole.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":10,"line":21,"text":"been subjected to the auditing procedures applied in the audit of the financial statements and, m our opinion, is fairly stated, in all material respects, in relation to the financial statements of each of the respective individual funds and account group taken as a whole. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":11,"line":6,"text":" REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":11,"line":8,"text":"AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":11,"line":20,"text":" We have audited the financial statements of the Borough of Point Pleasant, County of Ocean, State of New Jersey, as of and for the fiscal year ended December 31, 2007, and have issued our report thereon dated June 16, 2008. Our report disclosed that, as described in Note 1 to the financial statements, 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":11,"line":22,"text":"New Jersey, as of and for the fiscal year ended December 31, 2007, and have issued our report thereon dated June 16, 2008. Our report disclosed that, as described in Note 1 to the financial statements, the Borough prepares its financial statements on a basis of accounting prescribed by the Division of Local Government Service, Department of Community Affairs, State of New Jersey, that demonstrates","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":11,"line":23,"text":"dated June 16, 2008. Our report disclosed that, as described in Note 1 to the financial statements, the Borough prepares its financial statements on a basis of accounting prescribed by the Division of Local Government Service, Department of Community Affairs, State of New Jersey, that demonstrates compliance with a modified accrual basis and the budget laws of the State of New Jersey, which is a","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":11,"line":25,"text":"Government Service, Department of Community Affairs, State of New Jersey, that demonstrates compliance with a modified accrual basis and the budget laws of the State of New Jersey, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America. We conducted our audit in accordance with auditing standards generally accepted in","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":11,"line":28,"text":"States of America. We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and audit requirements as prescribed by the Division of Local Government Services, Department of Community Affairs, State of","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":11,"line":33,"text":" Internal Control Over Financial Reporting  In planaing and performing our audit, we considered the Borough of Point Pleasant\u2019s interna! control","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":11,"line":36,"text":"In planaing and performing our audit, we considered the Borough of Point Pleasant\u2019s interna! control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Borough\u2019s internal control over financial reporting. Accordingly, we do not express an opinion 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":11,"line":37,"text":"over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Borough\u2019s internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Borough\u2019s internal control over financial reporting.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":11,"line":38,"text":"opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Borough\u2019s internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Borough\u2019s internal control over financial reporting. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":11,"line":39,"text":"of the Borough\u2019s internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Borough\u2019s internal control over financial reporting.  A control deficiency exists when the design or operation of a control does not allow management 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":11,"line":45,"text":"control deficiencies, that adversely affects the Borough\u2019s ability to initiate, authorize, record, process, or report financial data reliably in accordance with generally accepted accounting principles such that there is more than a remote likelihood that a misstatement of the Borough\u2019s financial statements that is more than inconsequential will not be prevented or detected by the Borough\u2019s internal control. We consider","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":11,"line":46,"text":"report financial data reliably in accordance with generally accepted accounting principles such that there is more than a remote likelihood that a misstatement of the Borough\u2019s financial statements that is more than inconsequential will not be prevented or detected by the Borough\u2019s internal control. We consider the deficiencies described in the accompanying Comment and Recommendation Section to be significant","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":11,"line":49,"text":"the deficiencies described in the accompanying Comment and Recommendation Section to be significant deficiencies in internal control over financial reporting as Finding No\u2019s: 2007-01 and 2007-02.  A material weakness is a significant deficiency, or combination of significant deficiencies, that results 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":11,"line":52,"text":"A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that a material misstatement of the financial statements will not be prevented or detected by the Borough\u2019s internal control. MEDFORD OFFICE \u2018TOMS RIVER OFFICE","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":12,"line":1,"text":"Our consideration of the internal control over financial reporting was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in the internal control that might be significant deficiencies or material weaknesses. However, we noted no matters","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":12,"line":4,"text":"control that might be significant deficiencies or material weaknesses. However, we noted no matters involving the internal control over financial reporting and it\u2019s operation that we consider to be material weaknesses. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":12,"line":9,"text":" As part of obtaining reasonable assurance about whether the Borough of Point Pleasant\u2019s financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":12,"line":11,"text":"statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":12,"line":12,"text":"of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed one instance of noncompliance or other matters that","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":13,"line":1,"text":"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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":15,"line":6,"text":" AND FUND BALANCE - REGULATORY BASIS DECEMBER 31, 2007 AND 2006 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","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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EXCESS OR BUDGET  N.J.S.A.40A:47-87 REALIZED (DEFICIT) Fund Balance Utilized $1,400,000 1,400,000 Miscellaneous Revenue:","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":18,"line":40,"text":"Click It or Ticket 4,000 4,000 Clean Communities Grant 24,733 24,733 Body Armor Replacement 3,105 3,105 Municipal Court Alcohol Education","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":18,"line":47,"text":"Drunk Driving Enforcement 13,721 20,991 34,712 Police Equipment Grant 5,000 5,000 Municipal Drug Alliance Grant 15,134 15,134 Pedestrian Safety Education & Enforcement 8,320 8,320","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":18,"line":48,"text":"Police Equipment Grant 5,000 5,000 Municipal Drug Alliance Grant 15,134 15,134 Pedestrian Safety Education & Enforcement 8,320 8,320 Stormwater Implementation Grant 12,500 12,500","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":18,"line":50,"text":"Pedestrian Safety Education & Enforcement 8,320 8,320 Stormwater Implementation Grant 12,500 12,500 Smart Future Growth Grant 6,000 6,000 Delinquency Preservation & Awareness 4,000 4,000","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":18,"line":51,"text":"Stormwater Implementation Grant 12,500 12,500 Smart Future Growth Grant 6,000 6,000 Delinquency Preservation & Awareness 4,000 4,000 Community Development Block Grant 30,000 30,000","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":18,"line":53,"text":"Delinquency Preservation & Awareness 4,000 4,000 Community Development Block Grant 30,000 30,000 Transportation Trust Fund Authority Act - 2008 175,000 175,000 Due From Capital Fund 169,000 169,000","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":18,"line":56,"text":"Due From Capital Fund 169,000 169,000 Total Miscellaneous Revenues 3,194,135 116,953 3,525,326 214,238 Receipts From Delinquent Taxes 1,000,000 1,207,491 207,491 Subtotal General Revenues 5,594,135 116,953 6,132,817 421,729","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":18,"line":58,"text":"Receipts From Delinquent Taxes 1,000,000 1,207,491 207,491 Subtotal General Revenues 5,594,135 116,953 6,132,817 421,729 Local Tax for Municipal Purposes 10,940,503 11,154,209 213,706 Budget Totals 16,534,638 116,953 17,287,026 635,435","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":18,"line":60,"text":"Local Tax for Municipal Purposes 10,940,503 11,154,209 213,706 Budget Totals 16,534,638 116,953 17,287,026 635,435 Nonbudget Revenues 159,118 159,118 Total $16,534,638 116,953 17,446,144 794,553","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":18,"line":61,"text":"Budget Totals 16,534,638 116,953 17,287,026 635,435 Nonbudget Revenues 159,118 159,118 Total $16,534,638 116,953 17,446,144 794,553 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":20,"line":13,"text":" OPERATIONS - Within \"CAPS\" BUDGET MODIFICATION CHARGED RESERVED CANCELLED  General Government Functions:","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":20,"line":18,"text":" Salaries and Wages $21,019 21,019 21,019 Other Expenses 76,500 76,500 60,766 15,734 Mayor & Council:","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":21,"line":8,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2007 APPROPRIATIONS EXPENDED","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":21,"line":10,"text":"FOR THE YEAR ENDED DECEMBER 31, 2007 APPROPRIATIONS EXPENDED BUDGET AFTER PAIDOR OPERATIONS - Within \"CAPS\" BUDGET MODIFICATION CHARGED RESERVED CANCELLED","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":21,"line":11,"text":"APPROPRIATIONS EXPENDED BUDGET AFTER PAIDOR OPERATIONS - Within \"CAPS\" BUDGET MODIFICATION CHARGED RESERVED CANCELLED Public Safety Functions (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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":21,"line":12,"text":"BUDGET AFTER PAIDOR OPERATIONS - Within \"CAPS\" BUDGET MODIFICATION CHARGED RESERVED CANCELLED Public Safety Functions (continued): Aid to Volunteer Fire Companies:","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":21,"line":24,"text":"Road Repairs & Maintenance: Salaries and Wages 858,564 858,564 855,185 3,379 Other Expenses - 59,889 59,889 53,396 6,493 Other Public Works Functions:","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":21,"line":28,"text":"Recycling: Salaries and Wages 4,000 4,000 2,891 1,109 Other Expenses 346,950 346,950 342,721 4,229 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":21,"line":31,"text":"Solid Waste Collection: Contractual 668,000 668,000 668,000 Building & Grounds: Other Expenses 28,900 28,900 26,505 2,395","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":21,"line":39,"text":"Board of Health: Salaries and Wages 92,133 92,133 92,097 36 Other Expenses 4,501 4,501 3,132 1,369 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":21,"line":42,"text":"Environmental Commission: Salaries and Wages 1,200 1,200 1,200 Other Expenses 1,355 1,355 1,326 29 Animal Control 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":21,"line":48,"text":"Recreation Services & Programs: Salaries and Wages 142,368 142,368 136,179 6,189 Other Expenses. 18,230 18,230 15,626 2,604 Utility Expense & 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":21,"line":50,"text":"Other Expenses. 18,230 18,230 15,626 2,604 Utility Expense & Bulk Purchases: Electricity 64,000 64,000 63,646 354 Street Lighting 136,000 136,000 135,612 388","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":22,"line":7,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2007 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":22,"line":10,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR OPERATIONS - Within \"CAPS\" BUDGET MODIFICATION CHARGED RESERVED CANCELLED","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":22,"line":11,"text":"APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR OPERATIONS - Within \"CAPS\" BUDGET MODIFICATION CHARGED RESERVED CANCELLED Landfil/Solid Waste Disposal Costs:","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":22,"line":12,"text":"BUDGET AFTER PAID OR OPERATIONS - Within \"CAPS\" BUDGET MODIFICATION CHARGED RESERVED CANCELLED Landfil/Solid Waste Disposal Costs: Landfill Dumping Fees 700,000 700,000 616,981 83,019","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":22,"line":16,"text":"Municipal Court: Salaries and Wages 131,000 119,081 109,627 9,454 Other Expenses 6,600 7,000 5,528 1,472 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":22,"line":20,"text":"Other Expenses 5,000 5,000 1,649 3,351 Insurance: Liability Insurance 170,307 167,307 162,176 5,131 Workers' Compensation Insurance 198,169 183,169 182,832 337","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":22,"line":21,"text":"Insurance: Liability Insurance 170,307 167,307 162,176 5,131 Workers' Compensation Insurance 198,169 183,169 182,832 337 Employee Group Insurance 1,613,581 1,613,581 1,472,524 141,057","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":22,"line":22,"text":"Liability Insurance 170,307 167,307 162,176 5,131 Workers' Compensation Insurance 198,169 183,169 182,832 337 Employee Group Insurance 1,613,581 1,613,581 1,472,524 141,057 State Uniform Construction Code:","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":22,"line":23,"text":"Workers' Compensation Insurance 198,169 183,169 182,832 337 Employee Group Insurance 1,613,581 1,613,581 1,472,524 141,057 State Uniform Construction Code: Construction Code Official:","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":22,"line":26,"text":"Construction Code Official: Salaries and Wages 254,308 240,308 236,998 3,310 Other Expenses 62,300 59,800 49,208 10,592 Other Common Operating Functions:","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":22,"line":29,"text":"Other Common Operating Functions: Salary Adjustments 58,225 58,225 30,768 27,457 Cultural Arts Advisory Committee 12,000 12,000 11,291 709 Blood Borne Pathogens - Hepatitis B:","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":22,"line":37,"text":"Detail: Salaries and Wages 5,963,193 5,844,053 5,798,902 45,151 Other Expenses 5,457,351 5,561,432 4,997,599 563,833 Deferred Charges & Statutory Expenditures","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":22,"line":39,"text":"Other Expenses 5,457,351 5,561,432 4,997,599 563,833 Deferred Charges & Statutory Expenditures Municipal Within \"CAPS\": Statutory Expenditures:","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":22,"line":41,"text":"Municipal Within \"CAPS\": Statutory Expenditures: Contributions to: Social Security System (0.4.8.1) 458,000 473,000 439,456 33,544","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":23,"line":11,"text":"OPERATIONS - Excluded from \"CAPS\" BUDGET MODIFICATION CHARGED RESERVED CANCELLED Public & Private Programs Offset by Revenues (continued): Drunk Driving Enforcement Fund 13,721 34,712 34,712","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":23,"line":24,"text":"Police Equipment - Special Donation 5,000 5,000 Smart Future Growth Grant 6,000 6,000 Pedestrian Safety Education & Enforcement 8,320 8,320 Total Operations Excluded from \"CAPS\" 633,815 750,768 651,492 99,276","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":23,"line":35,"text":"Excluded From \"CAPS\" 483,000 483,000 483,000 Municipal Debt Service - Excluded From \"CAPS\": Payment of Bond Principal 1,310,000 1,310,000 1,010,000 300,000","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":37,"line":11,"text":"Borough\u201d), include every board, body, office or commission supported and maintained wholly or in part by funds appropriated by the Borough as required by N.J.S.A.404:5-5. The financial statements of the Borough do not include the operations of the Board of Education, first aid organization or volunteer fire companies that are subject to separate audits.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":37,"line":20,"text":"of Community 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 transactions through the following separate 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":37,"line":22,"text":"reporting on the stewardship of public officials with respect to public funds. Under this method of accounting, the Borough accounts for its financial transactions through the following separate funds:  Current Fund - resources and expenditures for government operations of a general nature,","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":37,"line":24,"text":" Current Fund - resources and expenditures for government operations of a general nature, including Federal and State Grant 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":37,"line":25,"text":"Current Fund - resources and expenditures for government operations of a general nature, including Federal and State Grant funds.  Assessment Trust Fund - used to account for the financing of local improvements deemed 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":37,"line":28,"text":"Assessment Trust Fund - used to account for the financing of local improvements deemed to benefit the properties against which assessments are levied.  Dog Trust Fund - dog license revenues and 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":37,"line":30,"text":" Dog Trust Fund - dog license revenues and expenditures.  Trust Other Funds - sundry deposits held for satisfactory completion of specific work; receipts","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":37,"line":38,"text":" Water-Sewer Utility Operating Fund - revenue and expenditures necessary to operate a municipally owned water supply system from user 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":37,"line":41,"text":" Water-Sewer Utility Capital Fund - resources, including Federal and State Grants in aid of construction, and expenditures for the acquisition of water-sewer capital facilities, other than those acquired through the Water-Sewer Utility Operating Fund, including the status of bonds","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":37,"line":42,"text":"Water-Sewer Utility Capital Fund - resources, including Federal and State Grants in aid of construction, and expenditures for the acquisition of water-sewer capital facilities, other than those acquired through the Water-Sewer Utility Operating Fund, including the status of bonds and notes authorized for said purposes.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":38,"line":3,"text":" NOTES TO FINANCIAL STATEMENTS (continued): FOR THE YEAR ENDED DECEMBER 31, 2007 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":38,"line":13,"text":" Revenues \u2014 are recorded as received in cash except for certain amounts, which may be due from the State of New Jersey or the federal government as grants. The amounts recorded as property taxes receivable and consumer accounts receivable have not been included in revenue. Amounts","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":38,"line":14,"text":"Revenues \u2014 are recorded as received in cash except for certain amounts, which may be due from the State of New Jersey or the federal government as grants. The amounts recorded as property taxes receivable and consumer accounts receivable have not been included in revenue. Amounts that are due to the municipality which are susceptible of accrual are recorded as receivables with","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":38,"line":15,"text":"the State of New Jersey or the federal government as grants. The amounts recorded as property taxes receivable and consumer accounts receivable have not been included in revenue. Amounts that are due to the municipality which are susceptible of accrual are recorded as receivables with offsetting reserves.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":38,"line":19,"text":" Expenditures \u2014 are recorded on the \u201cbudgetary\u201d basis of accounting. Generally expenditures are recorded when an amount is encumbered for goods or services through the issuance of a purchase order in conjunction with the Encumbrance Accounting System. Outstanding encumbrances at","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":38,"line":20,"text":"Expenditures \u2014 are recorded on the \u201cbudgetary\u201d basis of accounting. Generally expenditures are recorded when an amount is encumbered for goods or services through the issuance of a purchase order in conjunction with the Encumbrance Accounting System. Outstanding encumbrances at December 31, are reported as a liability in the financial statements and constitute part of the","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":38,"line":22,"text":"order in conjunction with the Encumbrance Accounting System. Outstanding encumbrances at December 31, are reported as a liability in the financial statements and constitute part of the Borough\u2019s statutory Appropriation Reserve balance. Appropriation reserves covering unexpended appropriation balance are automatically created at December 31* of each year 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":38,"line":23,"text":"December 31, are reported as a liability in the financial statements and constitute part of the Borough\u2019s statutory Appropriation Reserve balance. Appropriation reserves covering unexpended appropriation balance are automatically created at December 31* of each year and recorded as liabilities, except for amounts which may be cancelled by the governing body.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":38,"line":24,"text":"Borough\u2019s statutory Appropriation Reserve balance. Appropriation reserves covering unexpended appropriation balance are automatically created at December 31* of each year and recorded as liabilities, except for amounts which may be cancelled by the governing body. Appropriation reserves are available, until Japsed at the close of the succeeding year, to meet","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":38,"line":26,"text":"recorded as liabilities, except for amounts which may be cancelled by the governing body. Appropriation reserves are available, until Japsed at the close of the succeeding year, to meet specific claims, commitments or contracts incurred during the preceding fiscal year. Lapsed appropriation reserves are recorded as income. Appropriations for principal payments 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":38,"line":27,"text":"Appropriation reserves are available, until Japsed at the close of the succeeding year, to meet specific claims, commitments or contracts incurred during the preceding fiscal year. Lapsed appropriation reserves are recorded as income. Appropriations for principal payments on outstanding general capital and utility bonds and notes are provided on the cash basis; interest on","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":38,"line":28,"text":"specific claims, commitments or contracts incurred during the preceding fiscal year. Lapsed appropriation reserves are recorded as income. Appropriations for principal payments on outstanding general capital and utility bonds and notes are provided on the cash basis; interest on general capital indebtedness is on the cash basis.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":38,"line":30,"text":"outstanding general capital and utility bonds and notes are provided on the cash basis; interest on general capital indebtedness is on the cash basis.  Foreclosed Property \u2014 is recorded in the Current Fund at the assessed valuation when such","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":38,"line":40,"text":"Inventories of Supplies ~ the costs of inventories of supplies for all funds are recorded as expenditures at the time individual items are purchased. The costs of inventories are not included on the various balance sheets. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":39,"line":3,"text":" NOTES TO FINANCIAL STATEMENTS (continued): FOR THE YEAR ENDED DECEMBER 31, 2007 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":39,"line":16,"text":" No depreciation has been provided for the financial statements.  Expenditures for construction in progress are recorded in the Capital Funds until such time as 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":39,"line":18,"text":" Expenditures for construction in progress are recorded in the Capital Funds until such time as the construction is completed and put into operation. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":39,"line":21,"text":" Fixed assets acquired through grants-in-aid or contributed capital has not been 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":39,"line":27,"text":" Property and equipment purchased by the Water-Sewer Utility Fund are recorded in the capital account at cost and are adjusted for disposition and abandonment. The amounts shown do not purport to represent reproduction costs or current value. Contributions in aid of construction are","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":39,"line":35,"text":"Property and equipment of the Water-Sewer Utility Fund are not depreciated. Principal payments for Water-Sewer Utility debt are recorded as expenditures in the Water-Sewer Utility Statement of 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":39,"line":39,"text":"Comparative Data - Comparative total data for the prior year have been presented in the accompanying financial statements in order to provide an understanding of changes in the Borough\u2019s financial position and operations. However, comparative data have not been presented in each of the statements becanse their inclusion would make the statements unduly","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":39,"line":40,"text":"accompanying financial statements in order to provide an understanding of changes in the Borough\u2019s financial position and operations. However, comparative data have not been presented in each of the statements becanse their 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":39,"line":44,"text":" Budgets - the Borough is required by state law to adopt an annual budget for the Current Fund.  Each budget is presented in accordance with accounting principles prescribed by the Division 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":39,"line":46,"text":" Each budget is presented in accordance with accounting principles prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":40,"line":3,"text":" NOTES TO FINANCIAL STATEMENTS (continued): FOR THE YEAR ENDED DECEMBER 31, 2007 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":40,"line":8,"text":" The following steps are taken in establishing the budgetary data reflected in the 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":40,"line":11,"text":" 1. Prior to February 10\" of the budget year the Borough introduces a budget, which includes proposed expenditures and financing methods. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":40,"line":12,"text":"1. Prior to February 10\" of the budget year the Borough introduces a budget, which includes proposed expenditures and financing methods.  2. A public hearing is held 28 days after introduction, after a public hearing the 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":40,"line":14,"text":" 2. A public hearing is held 28 days after introduction, after a public hearing the budget may be adopted by the governing body. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":40,"line":17,"text":" Once a budget is approved it may be amended after November 1, by a resolution adopted by the governing body. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":40,"line":43,"text":"General Capital 795,871 Payroll Fund 88,298 Water/Sewer Operating 1,325,979 Water/Sewer Capital 1,765,966","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":40,"line":49,"text":" Custodial Credit Risk \u2014 Deposits in financial institutions, reported as components of cash, cash equivalents and investments had a bank balance of $16,692,652 at December 31, 2007. Of the bank ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":41,"line":3,"text":" NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2007 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":41,"line":8,"text":" balance $100,000 was fully insured by the FDIC (Federal Depository Insurance Corporation) and $16,592,652 was secured by a collateral pool held by the bank, but not in the Township\u2019s name, as required by New Jersey\u2019s Governmental Unit Deposit Protection Act (GUDPA). The Governmental Unit","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":41,"line":11,"text":"required by New Jersey\u2019s Governmental Unit Deposit Protection Act (GUDPA). The Governmental Unit Deposit Protection Act is more fully described in Note 3 of these financial statements.  Investment Interest Rate Risk \u2014 The Township has no formal investment policy that limits investment","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":41,"line":13,"text":" Investment Interest Rate Risk \u2014 The Township has no formal investment policy that limits investment maturities as a means of managing its exposure to fair value losses arising from increasing interest rates. Maturities of investment held at December 31, 2007, are provided in the above schedule.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":41,"line":27,"text":"act of Congress, which security has a maturity date not greater than 397 days from the date of purchase, provided that such obligations bear a fixed rate of interest not dependent on any index  or other external factor;","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":41,"line":35,"text":"Bonds or other obligations, having a maturity date of not more than 397 days from the date of purchase, approved by the Division of Investment in the Department of Treasury for investment by the Township; ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":41,"line":43,"text":" Agreements for the repurchase of fully collateralized securities with certain limitations.  Concentration of Investment Credit Risk \u2014 The Township places no limit on the amount it may invest","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":42,"line":3,"text":" NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2007 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":42,"line":33,"text":"ascertain the amount of public funds on deposit in the defaulting depository and the amounts covered by federal deposit insurance and certify the amounts to each affected governmental unit. Within 10 days after receipt of this certification, each unit shall furnish to the Commissioner verified statements of its public deposits. The Commissioner shall ascertain the amount derived or to be derived from 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":43,"line":3,"text":" NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2007 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":43,"line":16,"text":" Note 4. Debt  The Local Bond Law governs the issuance of bonds and notes to finance general municipal 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":43,"line":19,"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 projects, prior to the issuance of serial","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":43,"line":25,"text":"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 beyond the fourth anniversary date of the original issuance and so on. Tax","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":43,"line":32,"text":" A. Long-Term Debt  The Borough\u2019s long-term debt is 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":43,"line":34,"text":" The Borough\u2019s long-term debt is summarized as follows:  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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":43,"line":37,"text":"General Capital Fund Bonded Debt: 4.35% - 4.50% General Improvement Serial Bonds Issued September 1, 1998 Due Through September 1, 2014 $ 3,160,000","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":44,"line":3,"text":" NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2007 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":44,"line":6,"text":" Note 4. Debt (continued): 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":44,"line":17,"text":" The bonds matured serially in installments to the year 2015. Aggregate debt service requirements during the next five fiscal years and thereafter are as follows: ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":44,"line":22,"text":" Bonded Debt Green Trust Loan Year Principat Interest Principal Interest 2008 $ 1,080,000 $ 384,048 $ 21,897 $ 6,433","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":45,"line":3,"text":" NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2007 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":45,"line":6,"text":" Note 4. Debt (continued): C. Bonds and Notes Authorized But Not Issued At December 31, 2007, the Borough had authorized but not issued bonds and notes 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":45,"line":15,"text":" New Jersey statues limit the debt of a municipality to 3.5% of the average of the last three preceding years equalized valuations of the taxable real estate and improvements. The Borough\u2019s statutory net debt at December 31, 2007 was .65%. The Borough\u2019s remaining borrowing power is $97,486,530.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":45,"line":16,"text":"New Jersey statues limit the debt of a municipality to 3.5% of the average of the last three preceding years equalized valuations of the taxable real estate and improvements. The Borough\u2019s statutory net debt at December 31, 2007 was .65%. The Borough\u2019s remaining borrowing power is $97,486,530. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":45,"line":19,"text":" The summary of municipal debt for-the last three years and the calculation of statutory net debt are 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":45,"line":22,"text":" Note 5. Accrued Sick and Vacation Benefits  As discussed in Note 1 and in accordance with accounting principles prescribed by the State of New","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":45,"line":27,"text":"vacation and sick pay. The Borough permits certain employees within limits to \u2018accumulate unused vacation and sick pay, which may be taken as time off or paid at a later date at an agreed upon rate. The estimated current cost of such unpaid compensation, as calculated by the Borough, would approximate $1,596,349 at December 31, 2007 in accordance with New Jersey accounting principles, this amount is","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":45,"line":28,"text":"vacation and sick pay, which may be taken as time off or paid at a later date at an agreed upon rate. The estimated current cost of such unpaid compensation, as calculated by the Borough, would approximate $1,596,349 at December 31, 2007 in accordance with New Jersey accounting principles, this amount is not reported as an expenditure or liability in the accompanying 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":45,"line":30,"text":"$1,596,349 at December 31, 2007 in accordance with New Jersey accounting principles, this amount is not reported as an expenditure or liability in the accompanying statements.  Note 6. Fund Balances 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":45,"line":32,"text":" Note 6. Fund Balances Appropriated The municipal budget for 2008 has been introduced and, therefore, the fund balances at December 31, 2007, which are appropriated and included as anticipated revenues in the year ending December 31, 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":45,"line":33,"text":"Note 6. Fund Balances Appropriated The municipal budget for 2008 has been introduced and, therefore, the fund balances at December 31, 2007, which are appropriated and included as anticipated revenues in the year ending December 31, 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":45,"line":34,"text":"The municipal budget for 2008 has been introduced and, therefore, the fund balances at December 31, 2007, which are appropriated and included as anticipated revenues in the year ending December 31, 2008  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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":45,"line":43,"text":" Taxes and sewer charges collected in advance 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":46,"line":3,"text":" NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2007 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":46,"line":16,"text":"Assessor as of October 1 in each year and filed with the County Board of Taxation (the \u201cBoard\u201d) by January 10 of the following year. Upon the filing of certified adopted budgets by the Borough, Regional School District and County, the tax rate is struck by the Board based on the certified amounts in each 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":46,"line":17,"text":"January 10 of the following year. Upon the filing of certified adopted budgets by the Borough, Regional 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 -","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":46,"line":19,"text":" the taxing districts for collection to fund the budgets. Pursuant to statute, this process is to be completed -  on or before May 3, with a completed duplicate of the tax rolls to be delivered to the Borough Tax","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":46,"line":28,"text":"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 st and May Ist. The NJ Statutes allow a grace period of 10 days for each payment period and the Borough granted this option to taxpayers. Taxes become delinquent if not paid on the installment dates and become subject to interest penalties of 8% or","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":46,"line":29,"text":"preliminary payments are due and payable on February st and May Ist. The NJ Statutes allow a grace period of 10 days for each payment period and the Borough granted this option to taxpayers. Taxes become delinquent if not paid on the installment dates and become subject to interest penalties of 8% or 18% of the amount delinquent. If taxes are delinquent on or after April ist of the succeeding year, 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":46,"line":39,"text":"Upon the authorization of capital projects, the Borough establishes deferred charges for the cost of the capital projects to be raised by future taxation. Funded deferred charges relate to permanent debt issued, whereas unfunded deferred charges relate to temporary or nonfunding of the authorized cost of capital projects. According to the New Jersey Statutes Annotated 40A:2-4, the Borough may levy taxes on all","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":46,"line":41,"text":"whereas unfunded deferred charges relate to temporary or nonfunding of the authorized cost of capital projects. According to the New Jersey Statutes Annotated 40A:2-4, the Borough may levy taxes on all taxable 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","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":46,"line":42,"text":"projects. According to the New Jersey Statutes Annotated 40A:2-4, the Borough may levy taxes on all taxable property within the local unit to repay the debt. Annually, the Borough raises the debt requirements for the particular year in the current budget. As funds are raised, the deferred charges are reduced.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":46,"line":43,"text":"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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":47,"line":3,"text":" NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2007 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":47,"line":6,"text":" Note 10. Pension 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":47,"line":9,"text":" The Borough of Point Pleasant contributes to a cost-sharing multiple-employer defined benefit pension plan, Public Employees\u2019 Retirement System (P.E.R.S.) and Police and Fireman\u2019s Retirement System (P.F.R.S.), administered by the State of New Jersey, Division of Pensions and Benefits. It provides","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":47,"line":11,"text":"plan, Public Employees\u2019 Retirement System (P.E.R.S.) and Police and Fireman\u2019s Retirement System (P.F.R.S.), administered by the State of New Jersey, Division of Pensions and Benefits. It provides retirement, disability, medical and death benefits to plan members and beneficiaries. The State of New Jersey P.E.R.S. and P.F.R.S. programs were established as of January 1, 1955 and July 1, 1944,","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":47,"line":12,"text":"(P.F.R.S.), administered by the State of New Jersey, Division of Pensions and Benefits. It provides retirement, disability, medical and death benefits to plan members and beneficiaries. The State of New Jersey P.E.R.S. and P.F.R.S. programs were established as of January 1, 1955 and July 1, 1944, respectively. The programs were established under the provisions of N.7.S.A.43:154 and N.IS.A.43:16A","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":47,"line":15,"text":"respectively. The programs were established under the provisions of N.7.S.A.43:154 and N.IS.A.43:16A which assigns authority to establish and amend benefit provisions to the plan\u2019s board of trustees. P.E.R.S. and P.F.R.S. issues a publicly available financial report that includes financial statements and required supplementary information. That report may be obtained by writing to: State of New Jersey,","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":47,"line":16,"text":"which assigns authority to establish and amend benefit provisions to the plan\u2019s board of trustees. P.E.R.S. and P.F.R.S. issues a publicly available financial report that includes financial statements and required supplementary information. That report may be obtained by writing to: State of New Jersey, Department of the Treasury, Division of Pensions and Benefits, P.O. Box 295, Trenton, NJ 08625, 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":47,"line":18,"text":"required supplementary information. That report may be obtained by writing to: State of New Jersey, Department of the Treasury, Division of Pensions and Benefits, P.O. Box 295, Trenton, NJ 08625, or calling (609) 984-1684. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":47,"line":23,"text":" The System\u2019s designated purpose is to provide retirement, death, disability and medical benefits to certain qualified members. Membership in the System is mandatory for substantially all full-time employees of the State of New Jersey or any county, municipality, schoo! district or public agency,","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":47,"line":33,"text":" Plan members are required to contribute 5% of their annual covered salary for P.E.R.S, 8.5% of their annual covered salary for P.F.R.S. and the Borough is required to contribute at an actuarially determined rate. The current rate represents approximately .0% for PE.R.S. and 4.89% for P.F.R.S. of annual","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":47,"line":34,"text":"Plan members are required to contribute 5% of their annual covered salary for P.E.R.S, 8.5% of their annual covered salary for P.F.R.S. and the Borough is required to contribute at an actuarially determined rate. The current rate represents approximately .0% for PE.R.S. and 4.89% for P.F.R.S. of annual covered payroll. The contribution requirements of plan members and the Borough of Point Pleasant are","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":47,"line":35,"text":"annual covered salary for P.F.R.S. and the Borough is required to contribute at an actuarially determined rate. The current rate represents approximately .0% for PE.R.S. and 4.89% for P.F.R.S. of annual covered payroll. The contribution requirements of plan members and the Borough of Point Pleasant are established and may be amended by the plan\u2019s board of trustees. The Borough\u2019s contributions 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":47,"line":36,"text":"rate. The current rate represents approximately .0% for PE.R.S. and 4.89% for P.F.R.S. of annual covered payroll. The contribution requirements of plan members and the Borough of Point Pleasant are established and may be amended by the plan\u2019s board of trustees. The Borough\u2019s contributions to P.E.RS. for the years ending December 31, 2007, 2004 and 2005 were $82,804, $42,558 and $19,736,","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":47,"line":43,"text":" Note 11. Other Post-Employment Benefits  In addition to the pension benefits described in Note 9, the Borough provides post-retirement health care","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":47,"line":45,"text":" In addition to the pension benefits described in Note 9, the Borough provides post-retirement health care benefits, in accordance with a contractual agreement with the P.B.A. The Borough pays health benefits for the employee and family for a period of twelve months after retirement. In addition Borough","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":47,"line":46,"text":"In addition to the pension benefits described in Note 9, the Borough provides post-retirement health care benefits, in accordance with a contractual agreement with the P.B.A. The Borough pays health benefits for the employee and family for a period of twelve months after retirement. In addition Borough employees who retire at age 65 or older with at least 35 year of service are entitled to fully paid medical","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":47,"line":49,"text":"employees who retire at age 65 or older with at least 35 year of service are entitled to fully paid medical benefits for life.  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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":48,"line":3,"text":" NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2007 ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":48,"line":10,"text":"assets; error and omission, injuries to employees; and natural disaster. The Borough is a member of the Ocean County Municipal Joint Insurance Fund, The joint insurance pool is both an insured and self- administered group of municipalities established for the purpose of insuring against property damage, general liability, motor vehicles and equipment liability and workmen\u2019s compensation. The Joint","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":48,"line":12,"text":"administered group of municipalities established for the purpose of insuring against property damage, general liability, motor vehicles and equipment liability and workmen\u2019s compensation. The Joint Insurance Fund will be self-sustaining through member premiums. The Joint Insurance Fund participates in the Municipal Excess Liability Program, which has a contract for excess liability","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":48,"line":13,"text":"general liability, motor vehicles and equipment liability and workmen\u2019s compensation. The Joint Insurance Fund will be self-sustaining through member premiums. The Joint Insurance Fund participates in the Municipal Excess Liability Program, which has a contract for excess liability insurance for property.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":48,"line":14,"text":"Insurance Fund will be self-sustaining through member premiums. The Joint Insurance Fund participates in the Municipal Excess Liability Program, which has a contract for excess liability insurance for property. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":48,"line":15,"text":"participates in the Municipal Excess Liability Program, which has a contract for excess liability insurance for property.  Note 13. Deferred 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":48,"line":17,"text":" Note 13. Deferred Compensation  The Borough\u2019s Deferred Compensation Program is offered to all Borough employees. The program was","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":48,"line":19,"text":" The Borough\u2019s Deferred Compensation Program is offered to all Borough employees. The program was created in accordance with Section 457 of the Internal Revenue Code. The Borough through a program administrator, the Nationwide Life Insurance Company, offers the 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":48,"line":20,"text":"The Borough\u2019s Deferred Compensation Program is offered to all Borough employees. The program was created in accordance with Section 457 of the Internal Revenue Code. The Borough through a program administrator, the Nationwide Life Insurance Company, offers the 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":48,"line":21,"text":"created in accordance with Section 457 of the Internal Revenue Code. The Borough through a program administrator, the Nationwide Life Insurance Company, offers the program.  All compensation deferred under the program and all income attributable to these amounts are (until paid","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":48,"line":23,"text":" All compensation deferred under the program and all income attributable to these amounts are (until paid or made available to the employee or other beneficiary) solely the property and right of the Borough. The program balances are recorded in the Trust Fund of the Borough.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":48,"line":31,"text":"required that any municipality that levies school taxes on a school year basis shall defer from the 1991 municipa} purposes tax levy at least 25% of the amount allowable to be deferred (which is 50% (fifty percent) of the levy). The remainder of the allowable amount shail be deferred from the levy in each of the next three years (1992-1994). The amounts so deferred shall be regarded as fund balance and shall 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":48,"line":32,"text":"municipa} purposes tax levy at least 25% of the amount allowable to be deferred (which is 50% (fifty percent) of the levy). The remainder of the allowable amount shail be deferred from the levy in each of the next three years (1992-1994). The amounts so deferred shall be regarded as fund balance and shall be used to offset the local property tax levy for local purposes. In 1992 at least 50% of the 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/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":48,"line":33,"text":"percent) of the levy). The remainder of the allowable amount shail be deferred from the levy in each of the next three years (1992-1994). The amounts so deferred shall be regarded as fund balance and shall be used to offset the local property tax levy for local purposes. In 1992 at least 50% of the amount allowable to be deferred from the 1991 tax levy was required to offset the 1992 local property tax levy","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":48,"line":34,"text":"the next three years (1992-1994). The amounts so deferred shall be regarded as fund balance and shall be used to offset the local property tax levy for local purposes. In 1992 at least 50% of the amount allowable to be deferred from the 1991 tax levy was required to offset the 1992 local property tax levy and the total amount of deferral at December 31, 1992 was 75% of the amount allowable to be deferred","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":48,"line":35,"text":"used to offset the local property tax levy for local purposes. In 1992 at least 50% of the amount allowable to be deferred from the 1991 tax levy was required to offset the 1992 local property tax levy and the total amount of deferral at December 31, 1992 was 75% of the amount allowable to be deferred based on the 1992 tax levy.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":48,"line":37,"text":"and the total amount of deferral at December 31, 1992 was 75% of the amount allowable to be deferred based on the 1992 tax levy.  In 1993 Section 13, P.L. 1991, C. 63 was amended to provide municipalities with the option to determine","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_label":"2007-audit-report","page":48,"line":41,"text":" the percentage if any of the amount allowable to be deferred to offset the local property tax levy for local purposes. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."}]