[{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":5,"line":3,"text":" INTRODUCTION............................................................... 1                County Budget \u201cCAPs\" (N.J.S.A. 40A:4-45.1 et DESCRIPTION OF BONDS .............................................. 1                        seq.) ............................................................................... 27 Redemption Provisions ................................................... 1               Miscellaneous Revenues ................................................ 27","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":5,"line":5,"text":"DESCRIPTION OF BONDS .............................................. 1                        seq.) ............................................................................... 27 Redemption Provisions ................................................... 1               Miscellaneous Revenues ................................................ 27 PURPOSE OF THE BONDS ............................................. 2                         Deferral of Current Expenses ........................................ 27 SECURITY FOR THE BONDS ........................................ 3                          MUNICIPAL BANKRUPTCY ........................................ 27","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":5,"line":29,"text":"PROVISIONS FOR THE PROTECTION OF                                                           RATINGS .......................................................................... 32 GENERAL OBLIGATION DEBT ............................... 23                               MISCELLANEOUS .......................................................... 33 Local Bond Law (N.J.S.A. 40A:2-1 et seq.) ................. 23                          APPENDIX A Debt Limits ................................................................... 23        Assessed Valuation and Tax Rate ............................... A-1","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":5,"line":31,"text":"Local Bond Law (N.J.S.A. 40A:2-1 et seq.) ................. 23                          APPENDIX A Debt Limits ................................................................... 23        Assessed Valuation and Tax Rate ............................... A-1 Exceptions to Debt Limits - Extensions of Credit ......... 23                             Tax Collection Record................................................. A-1 Short-Term Financing ................................................... 23               Added Tax Levies ....................................................... A-1","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":5,"line":32,"text":"Debt Limits ................................................................... 23        Assessed Valuation and Tax Rate ............................... A-1 Exceptions to Debt Limits - Extensions of Credit ......... 23                             Tax Collection Record................................................. A-1 Short-Term Financing ................................................... 23               Added Tax Levies ....................................................... A-1 Debt Statements ............................................................ 23           Percentage of Assessed Valuation of Real","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":5,"line":34,"text":"Short-Term Financing ................................................... 23               Added Tax Levies ....................................................... A-1 Debt Statements ............................................................ 23           Percentage of Assessed Valuation of Real Statement of Statutory Debt Condition ......................... 24                        Property By Category .................................................. A-1 Debt Ratios ................................................................... 25        Labor Force, Employment and Unemployment","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":5,"line":35,"text":"Debt Statements ............................................................ 23           Percentage of Assessed Valuation of Real Statement of Statutory Debt Condition ......................... 24                        Property By Category .................................................. A-1 Debt Ratios ................................................................... 25        Labor Force, Employment and Unemployment OCEAN COUNTY UTILITIES AUTHORITY ............. 25                                            Data ............................................................................. A-2","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":5,"line":36,"text":"Statement of Statutory Debt Condition ......................... 24                        Property By Category .................................................. A-1 Debt Ratios ................................................................... 25        Labor Force, Employment and Unemployment OCEAN COUNTY UTILITIES AUTHORITY ............. 25                                            Data ............................................................................. A-2 OTHER AUTHORITY AND FIRE DISTRICT                                                            Schedule of Bond and Note Maturities........................ A-3","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":5,"line":39,"text":"OTHER AUTHORITY AND FIRE DISTRICT                                                            Schedule of Bond and Note Maturities........................ A-3 DEBT .............................................................................. 26   APPENDIX B TAX COLLECTION PROCESS ..................................... 26                              Audited Financial Statements ..................................... B-1 COUNTY BUDGET AND SUMMARY OF                                                               APPENDIX C","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":5,"line":40,"text":"DEBT .............................................................................. 26   APPENDIX B TAX COLLECTION PROCESS ..................................... 26                              Audited Financial Statements ..................................... B-1 COUNTY BUDGET AND SUMMARY OF                                                               APPENDIX C REVENUES AND APPROPRIATIONS ..................... 26                                       Forms of Legal Opinions............................................. C-1","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":5,"line":41,"text":"TAX COLLECTION PROCESS ..................................... 26                              Audited Financial Statements ..................................... B-1 COUNTY BUDGET AND SUMMARY OF                                                               APPENDIX C REVENUES AND APPROPRIATIONS ..................... 26                                       Forms of Legal Opinions............................................. C-1 Local Budget Law (N.J.S.A. 40A:4-1 et seq.)............... 26                           APPENDIX D","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":5,"line":42,"text":"COUNTY BUDGET AND SUMMARY OF                                                               APPENDIX C REVENUES AND APPROPRIATIONS ..................... 26                                       Forms of Legal Opinions............................................. C-1 Local Budget Law (N.J.S.A. 40A:4-1 et seq.)............... 26                           APPENDIX D Forms of Continuing Disclosure Certificates .............. D-1","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":5,"line":43,"text":"REVENUES AND APPROPRIATIONS ..................... 26                                       Forms of Legal Opinions............................................. C-1 Local Budget Law (N.J.S.A. 40A:4-1 et seq.)............... 26                           APPENDIX D Forms of Continuing Disclosure Certificates .............. D-1","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":7,"line":13,"text":"This Official Statement which includes the cover page and the appendices has been prepared by the County of Ocean (the \u201cCounty\u201d), in the State of New Jersey (the \u201cState\u201d) and provides certain information regarding the financial and economic condition of the County in connection with the sale of $49,690,000 General Improvement Bonds, Series 2026 (the \u201cGeneral Improvement Bonds\u201d) and $3,255,000 College Capital Improvement Bonds, Series 2026 (the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":7,"line":26,"text":"participants or the transfers of the interest among its participants. The participants will be responsible for maintaining records regarding the beneficial ownership interests in the Bonds on behalf of the individual purchasers. Individual purchases may be made in the principal amount of $1,000 or more through book entries made on the book and records of DTC and its participants. Individual purchasers of the Bonds will not receive certificates representing their","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":7,"line":27,"text":"records regarding the beneficial ownership interests in the Bonds on behalf of the individual purchasers. Individual purchases may be made in the principal amount of $1,000 or more through book entries made on the book and records of DTC and its participants. Individual purchasers of the Bonds will not receive certificates representing their beneficial ownership interests in the Bonds, but each book-entry Bond owner will receive a credit balance on the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":7,"line":28,"text":"purchases may be made in the principal amount of $1,000 or more through book entries made on the book and records of DTC and its participants. Individual purchasers of the Bonds will not receive certificates representing their beneficial ownership interests in the Bonds, but each book-entry Bond owner will receive a credit balance on the books of its nominee, and this credit balance will be confirmed by an initial transaction statement stating the details","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":7,"line":31,"text":"books of its nominee, and this credit balance will be confirmed by an initial transaction statement stating the details of the Bonds purchased. (See \u201cBOOK-ENTRY-ONLY SYSTEM\u201d herein).  Interest on the Bonds will be payable semi-annually, beginning on April 1, 2027, and thereafter on the 1st day of","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":7,"line":40,"text":"Interest on the Bonds will be credited to the participants of DTC as listed in the records of DTC as of each preceding March 15 and September 15 (the \u201cRecord Dates\u201d) for the payment and interest.  Redemption Provisions","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":9,"line":26,"text":"SECURITY FOR THE BONDS In the opinion of Bond Counsel, the full faith and credit of the County is irrevocably pledged for the payment of the principal of the Bonds and the interest thereon. The Bonds and the interest thereon will be valid and binding obligations of the County and, unless paid from other sources, are payable from ad valorem taxes levied upon all the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":9,"line":29,"text":"obligations of the County and, unless paid from other sources, are payable from ad valorem taxes levied upon all the taxable real property within the County without limitation as to rate or amount. The enforceability of rights or remedies with respect to the Bonds may be limited by bankruptcy, insolvency or other laws affecting creditors\u2019 rights or remedies now existing or hereafter enacted.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":9,"line":33,"text":" The Chapter 12 Bonds are further entitled to the benefits of Chapter 12 of the Laws of New Jersey of 1971, as amended and supplemented (N.J.S.A. 18A:64A-22.1 et seq.) (the \u201cCounty College Bond Act\u201d), which provides that the principal of and interest on the Chapter 12 Bonds will, subject to appropriation, be paid by the State. The amounts","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":9,"line":35,"text":"and supplemented (N.J.S.A. 18A:64A-22.1 et seq.) (the \u201cCounty College Bond Act\u201d), which provides that the principal of and interest on the Chapter 12 Bonds will, subject to appropriation, be paid by the State. The amounts paid by the State pursuant to the County College Bond Act are paid directly to the Paying Agent for the Chapter 12 Bonds and must be used for the payment of the principal of and interest on the Chapter 12 Bonds. The Chapter 12","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":9,"line":37,"text":"paid by the State pursuant to the County College Bond Act are paid directly to the Paying Agent for the Chapter 12 Bonds and must be used for the payment of the principal of and interest on the Chapter 12 Bonds. The Chapter 12 Bonds are not debts or liabilities of the State. In the event that State appropriations for the payment of the principal of and interest on the Chapter 12 Bonds are not made, the County will be responsible for appropriating amounts to","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":9,"line":38,"text":"Bonds and must be used for the payment of the principal of and interest on the Chapter 12 Bonds. The Chapter 12 Bonds are not debts or liabilities of the State. In the event that State appropriations for the payment of the principal of and interest on the Chapter 12 Bonds are not made, the County will be responsible for appropriating amounts to pay such principal and interest.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":9,"line":39,"text":"Bonds are not debts or liabilities of the State. In the event that State appropriations for the payment of the principal of and interest on the Chapter 12 Bonds are not made, the County will be responsible for appropriating amounts to pay such principal and interest. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":10,"line":4,"text":"The following description of the procedures and record keeping with respect to beneficial ownership interests in the Bonds, payment of principal and interest, and other payments on the Bonds to DTC Participants or Beneficial Owners defined below, confirmation and transfer of beneficial ownership interests in the Bonds and other related transactions by and between DTC, DTC Participants and Beneficial Owners, is based on certain information furnished by DTC to","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":10,"line":19,"text":"holds and provides asset servicing for over 3.5 million issues of U.S. and non-U.S. equity issues, corporate and municipal debt issues, and money market instruments (from over 100 countries) that DTC\u2019s participants (\u201cDirect Participants\u201d) deposit with DTC. DTC also facilitates the post-trade settlement among Direct Participants of sales and other securities transactions in deposited securities, through electronic computerized book-entry transfers and","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":10,"line":33,"text":" Purchases of the Bonds under the DTC system must be made by or through Direct Participants, which will receive a credit for the Bonds on DTC\u2019s records. The ownership interest of each actual purchaser of each Bond (\u201cBeneficial Owner\u201d) is in turn to be recorded on the Direct and Indirect Participants\u2019 records. Beneficial Owners will not receive","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":10,"line":34,"text":"Purchases of the Bonds under the DTC system must be made by or through Direct Participants, which will receive a credit for the Bonds on DTC\u2019s records. The ownership interest of each actual purchaser of each Bond (\u201cBeneficial Owner\u201d) is in turn to be recorded on the Direct and Indirect Participants\u2019 records. Beneficial Owners will not receive written confirmation from DTC of their purchase. Beneficial Owners are, however, expected to receive written","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":10,"line":36,"text":"Owner\u201d) is in turn to be recorded on the Direct and Indirect Participants\u2019 records. Beneficial Owners will not receive written confirmation from DTC of their purchase. Beneficial Owners are, however, expected to receive written confirmations providing details of the transaction, as well as periodic statements of their holdings, from the Direct or Indirect Participant through which the Beneficial Owner entered into the transaction. Transfers of ownership interests","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":11,"line":3,"text":"Bond documents. For example, Beneficial Owners of Bonds may wish to ascertain that the nominee holding the Bonds for their benefit has agreed to obtain and transmit notices to Beneficial Owners. In the alternative, Beneficial Owners may wish to provide their names and addresses to the registrar and request that copies of notices be provided directly to them.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":11,"line":13,"text":" So long as the Bonds of a series are held by DTC under a book-entry system, payments of principal, premium, if any, and interest on the Bonds of such series will be made to Cede & Co., or such other nominee as may be requested by an authorized representative of DTC. DTC\u2019s practice is to credit Direct Participants\u2019 accounts upon DTC\u2019s receipt of","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":11,"line":17,"text":"funds and corresponding detail information from the Authority or the Trustee, on payable date in accordance with their respective holdings shown on DTC\u2019s records. Payments by Participants to Beneficial Owners will be governed by standing instructions and customary practices, as is the case with Bonds held for the accounts of customers in bearer form or registered in \u201cstreet name,\u201d and will be the responsibility of such Participant and not of DTC, Authority","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":11,"line":20,"text":"bearer form or registered in \u201cstreet name,\u201d and will be the responsibility of such Participant and not of DTC, Authority or the Trustee, subject to any statutory or regulatory requirements as may be in effect from time to time. Payments of principal, premium, if any, and interest on the Bonds to Cede & Co. (or such other nominee as may be requested by an authorized representative of DTC) is the responsibility of Authority or the Trustee, disbursement of such payments","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":11,"line":22,"text":"principal, premium, if any, and interest on the Bonds to Cede & Co. (or such other nominee as may be requested by an authorized representative of DTC) is the responsibility of Authority or the Trustee, disbursement of such payments to Direct Participants will be the responsibility of DTC, and disbursement of such payments to the Beneficial Owners will be the responsibility of Direct and Indirect Participants.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":11,"line":23,"text":"an authorized representative of DTC) is the responsibility of Authority or the Trustee, disbursement of such payments to Direct Participants will be the responsibility of DTC, and disbursement of such payments to the Beneficial Owners will be the responsibility of Direct and Indirect Participants. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":11,"line":42,"text":"ANY NOTICE (INCLUDING ANY NOTICE OF REDEMPTION) THAT IS PERMITTED OR REQUIRED TO BE GIVEN TO BOND OWNERS; (III) THE PAYMENT BY DTC OR ANY DTC PARTICIPANT OF ANY AMOUNT WITH RESPECT TO THE PRINCIPAL, PREMIUM (IF ANY) OR INTEREST DUE ON THE BONDS; (IV) THE SELECTION BY DTC OR DTC PARTICIPANTS OF ANY PERSON TO RECEIVE A PAYMENT IN THE EVENT","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":11,"line":44,"text":"WITH RESPECT TO THE PRINCIPAL, PREMIUM (IF ANY) OR INTEREST DUE ON THE BONDS; (IV) THE SELECTION BY DTC OR DTC PARTICIPANTS OF ANY PERSON TO RECEIVE A PAYMENT IN THE EVENT OF A PARTIAL REDEMPTION OF THE BONDS; OR (V) ANY CONSENT GIVEN OR OTHER ACTION TAKEN BY CEDE & CO., AS NOMINEE OF DTC, AND THE REGISTERED OWNER OF THE BONDS. THE","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":12,"line":24,"text":"County employees are enrolled in one of three State retirement systems. Contributions are made to the systems by both employer and employees. The pension rate for the Public Employees Retirement System remained at 7.50 percent. County employees are also enrolled in the Social Security system and covered by the New Jersey State Health Benefits Plan, prescription drug plans, dental, vision care plans, workers\u2019 compensation, disability insurance and an","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":12,"line":26,"text":"percent. County employees are also enrolled in the Social Security system and covered by the New Jersey State Health Benefits Plan, prescription drug plans, dental, vision care plans, workers\u2019 compensation, disability insurance and an optional deferred compensation plan. Each year, with the assistance of a professional labor negotiator, the Board decides average salary increases for County employees. There are 21 bargaining units within the County, and as of","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":12,"line":27,"text":"Benefits Plan, prescription drug plans, dental, vision care plans, workers\u2019 compensation, disability insurance and an optional deferred compensation plan. Each year, with the assistance of a professional labor negotiator, the Board decides average salary increases for County employees. There are 21 bargaining units within the County, and as of May 31, 2026 there are eight (8) bargaining units in negotiations for agreements that either have expired or will expire","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":12,"line":28,"text":"optional deferred compensation plan. Each year, with the assistance of a professional labor negotiator, the Board decides average salary increases for County employees. There are 21 bargaining units within the County, and as of May 31, 2026 there are eight (8) bargaining units in negotiations for agreements that either have expired or will expire on March 31, 2026 and June 30, 2026, respectively.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":12,"line":29,"text":"decides average salary increases for County employees. There are 21 bargaining units within the County, and as of May 31, 2026 there are eight (8) bargaining units in negotiations for agreements that either have expired or will expire on March 31, 2026 and June 30, 2026, respectively. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":12,"line":39,"text":" Ocean County led the State with dramatic population growth from 1950 to 2000. While the growth rate continues to slow down, the County still had the second highest growth rate in 2010 and 2020, at 12.8% and 10.5% respectively. According to Census 2020, Ocean County\u2019s population reached 637,229, making it the sixth most populous County","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":12,"line":40,"text":"Ocean County led the State with dramatic population growth from 1950 to 2000. While the growth rate continues to slow down, the County still had the second highest growth rate in 2010 and 2020, at 12.8% and 10.5% respectively. According to Census 2020, Ocean County\u2019s population reached 637,229, making it the sixth most populous County in the State. The North Jersey Transportation Planning Authority\u2019s (NJTPA) adopted municipal forecasts (2021)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":12,"line":45,"text":" From Census 2020 to 2025, Ocean County had the highest population increase and growth rate in the state, increasing at 5.7% to a population estimate of 673,746, adding 36,517 more residents. The growth was driven by population increases in Lakewood and Toms River Townships of 5,459 and 8,607 respectively, while the smaller municipality of","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":12,"line":48,"text":"increases in Lakewood and Toms River Townships of 5,459 and 8,607 respectively, while the smaller municipality of Plumsted Township had the highest growth rate during that period of 23.9%.  The rapid population growth has transformed the economic base of the County from primarily seasonal to a diversified","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":14,"line":40,"text":"The 2025 Annual Average Labor Force Estimate for the County was 291,727. The Annual Average Ocean County residents employed in 2025 was 276,396; resulting in an unemployment rate of 5.3%, This represents a slight increase from the 2024 unemployment rate of 4.7%, but is a notable improvement compared to the 6.3% rate in 2021. Ocean County\u2019s strong growth and residential construction sector continue to be a driving force in the economy. Labor and","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":14,"line":41,"text":"residents employed in 2025 was 276,396; resulting in an unemployment rate of 5.3%, This represents a slight increase from the 2024 unemployment rate of 4.7%, but is a notable improvement compared to the 6.3% rate in 2021. Ocean County\u2019s strong growth and residential construction sector continue to be a driving force in the economy. Labor and employment estimates are as reported by the New Jersey Department of Labor\u2019s Annual Averages dataset (May 2026).","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":15,"line":56,"text":"rounded. 3   This figure represents civil servants and contractors employed at Navy Lakehurst and CERDEC Flight Activity only. Total Joint Base employment is approximately 46,740. Prepared by: Ocean County Dept of Planning, May 2026.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":17,"line":12,"text":"transportation system and serves as the paratransit provider operated by the Ocean County Department of Transportation Services. The County transportation system is funded through a variety of state and federal grants as well as County funds. As of January 2026, the system fleet totals 81 wheelchair accessible vehicles, which includes transit buses, mini-buses, mini-vans and SUVs.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":17,"line":43,"text":"operation within the State. The Ocean County Transportation Advisory Committee for Senior Citizens and Persons with Disabilities was created to review and recommend appropriate strategies and policies to address the growing demand for specialized transportation service. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":18,"line":30,"text":"In addition, OCC offers many dual admission and transfer programs to Stockton University. Through a variety of 3+1 agreements, students can complete their two years of OCC courses and the third year of Stockton courses on the OCC campus while also paying the OCC tuition rates before completing the bachelor\u2019s degree program at Stockton for the final year. In addition, OCC provides the space and learning support for the Grunin Performing Arts Academy, the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":18,"line":38,"text":"and a robust schedule of educational library programs for residents of all ages, including sensory-friendly services and makerspaces in select locations. These offerings are further enhanced through reciprocal borrowing agreements with the Burlington County Library and the Monmouth County Library systems. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":20,"line":8,"text":"In 1998, Ocean County established a Natural Lands Trust Fund Program to acquire and maintain natural areas in the County. The benefits of the program include protecting critical environmental resources, maintaining the rural character of the County and buffering areas not compatible with development. To date, 373 properties totaling over 30,272.41 acres have been acquired. The program also has a farmland preservation component, which seeks to protect","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":20,"line":14,"text":" In 2019, the County completed the purchase of a nearly 8,000-acre tract known as the Forked River Mountains. This area shelters the headwaters of the Forked River and its tributaries, forming high quality habitat for threatened and endangered plant & wildlife species. This area also offers some of the nicest views in the County, spanning tens of","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":21,"line":22,"text":"owned composting equipment travels to additional municipal compost sites to process their composting materials. The benefits of this program are passed on to the community, as residents and landscapers are encouraged to bring yard waste to recycling centers or pick up compost and mulch for personal use. These services are offered free of charge to residents.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":21,"line":34,"text":"Introduced in 1995, Ocean County\u2019s Recycling Reserve Sharing Program distributes profits from recycling operations with its participating municipalities. Revenue share is based upon profits received from recyclable commodities sales and is calculated twice annually, with towns paid a \u201cper ton\u201d rate based upon tonnages delivered to the recycling centers. Since this program\u2019s inception, the County has paid its municipalities over $18 million for their recycling","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":21,"line":35,"text":"with its participating municipalities. Revenue share is based upon profits received from recyclable commodities sales and is calculated twice annually, with towns paid a \u201cper ton\u201d rate based upon tonnages delivered to the recycling centers. Since this program\u2019s inception, the County has paid its municipalities over $18 million for their recycling efforts, despite recent years in which the recycling industry as a whole struggled to generate revenue. Encouragingly,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":21,"line":37,"text":"centers. Since this program\u2019s inception, the County has paid its municipalities over $18 million for their recycling efforts, despite recent years in which the recycling industry as a whole struggled to generate revenue. Encouragingly, improved global markets and the County\u2019s commitment to maintaining its facilities have Ocean County poised to maximize recycling profits moving forward.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":21,"line":41,"text":" Unlike many other New Jersey counties, Ocean County has no outstanding debt issues relating to solid waste disposal facilities. As such, the deregulation of waste flow that occurred in New Jersey in 1997 has not had any impact upon the finances of the County.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":21,"line":49,"text":"County\u2019s Master Composter Training Program. The Backyard Composting Demonstration Site helps increase public awareness on the benefits of home composting and offers \u201chow to\u201d compost classes for County residents each spring and fall, taught by Ocean County Master Composter volunteers. Each of these outreach initiatives aim to educate Ocean County residents on the importance and benefits of recycling and composting, with an overall goal of diverting","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":21,"line":51,"text":"and fall, taught by Ocean County Master Composter volunteers. Each of these outreach initiatives aim to educate Ocean County residents on the importance and benefits of recycling and composting, with an overall goal of diverting as much material from the typical waste stream (i.e. from the landfill) as possible. Efforts to do so can have tremendous environmental, as well as economical benefits.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":21,"line":53,"text":"as much material from the typical waste stream (i.e. from the landfill) as possible. Efforts to do so can have tremendous environmental, as well as economical benefits.  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":22,"line":44,"text":" Since 1984, the County has been involved with the federal Community Development Block Grant Program (CDBG), which funds projects in 29 municipalities. With the implementation of the HOME Program in 1992 the County funds projects in all 33 municipalities, including the entitlement communities of Brick, Toms River, Lakewood and Jackson","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":22,"line":47,"text":"projects in all 33 municipalities, including the entitlement communities of Brick, Toms River, Lakewood and Jackson Townships. The County has been awarded approximately $1.1 million in CDBG grant funds and approximately $1.34 million in HOME grant funds for the program year 2025. Acting on the recommendations of the CDBG Committee, the Board of Commissioners allocates CDBG funding for projects submitted by the 29 participating municipalities","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":22,"line":48,"text":"Townships. The County has been awarded approximately $1.1 million in CDBG grant funds and approximately $1.34 million in HOME grant funds for the program year 2025. Acting on the recommendations of the CDBG Committee, the Board of Commissioners allocates CDBG funding for projects submitted by the 29 participating municipalities (applications are submitted on an every-other-year schedule), public services and non-profit organizations. Brick,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":23,"line":13,"text":"The County's First-Time Home Buyer Program, through a cooperative effort with local non-profit organizations and area financial institutions, is designed to assist eligible low and moderate-income County residents in the purchase of a home. The program provides reduced bank fees and closing costs, as well as down payment/closing cost assistance to pre-approved homebuyers. In September 2021, the deferred loan amount was increased from $10,000 to $15,000","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":23,"line":14,"text":"area financial institutions, is designed to assist eligible low and moderate-income County residents in the purchase of a home. The program provides reduced bank fees and closing costs, as well as down payment/closing cost assistance to pre-approved homebuyers. In September 2021, the deferred loan amount was increased from $10,000 to $15,000 in response to housing market trends and lender feedback. The assistance is in the form of a deferred loan in the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":23,"line":18,"text":"amount of $15,000, and is secured by a second mortgage, which is forgiven and canceled after a period of six years. Since 1992, about $5.7 million dollars have been provided to over 604 households to assist in the purchase of their first home. The program also provides educational and mortgage counseling to eligible homebuyers. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":23,"line":34,"text":"In 2020, the County received CDBG-CV (CARES Act) funds directly from HUD in the amount of $2,918,956 to prevent, prepare for and respond to COVID-19 to benefit low and moderate income households affected by the pandemic. This funding has been fully allocated to several non-profits as well as a rental assistance program. The County continues to work with the non-profits and programs to effectively administer these funds.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":23,"line":41,"text":"In the period from 2017-2026, the County\u2019s total assessed valuations of land and improvements increased from $91,789,106,960 to $132,209,592,050. The County\u2019s tax rate for 2026 is $.2819 per $100 of assessed valuation.  County Tax Rate - 10 Year History","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":23,"line":43,"text":" County Tax Rate - 10 Year History Year                  Rate/$100 2017                    .3522","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":23,"line":44,"text":"County Tax Rate - 10 Year History Year                  Rate/$100 2017                    .3522 2018                    .3481","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":25,"line":29,"text":" Tax Rate per $100............................................... $.2819 Tax Levy, 2026 ........................................ $544,639,035 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":25,"line":30,"text":"Tax Rate per $100............................................... $.2819 Tax Levy, 2026 ........................................ $544,639,035  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":28,"line":2,"text":"Ocean County Gross and Net Debt of Constituent Municipalities December 31, 2025 Gross Debt                                               Statutory Deductions","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":28,"line":4,"text":"December 31, 2025 Gross Debt                                               Statutory Deductions Equalized Vaulation Municipality                 School         Self-Liquidating        Other                School            Self-Liquidating        Other         Net Capital Debt            Basis","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":28,"line":6,"text":"Equalized Vaulation Municipality                 School         Self-Liquidating        Other                School            Self-Liquidating        Other         Net Capital Debt            Basis Barnegat                 $ 17,180,000.00     $ 7,850,853.88      $ 15,203,500.00     $ 17,180,000.00        $ 7,850,853.88             $ 0.00      $ 15,203,500.00     $ 4,503,168,505.67 Barnegat Light                       0.00       1,834,000.00           893,155.00                0.00          1,834,000.00               0.00           893,155.00       1,916,945,145.67","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":29,"line":1,"text":"PROVISIONS FOR THE PROTECTION OF GENERAL OBLIGATION DEBT  Local Bond Law (N.J.S.A. 40A:2-1 et seq.)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":29,"line":7,"text":"Among its provisions are requirements that bonds must mature within the statutory period of usefulness of the projects which are being bonded, that bonds be retired in serial installments and that a 5% cash down payment be generally provided. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":29,"line":10,"text":" Debt Limits  The net debt of the County is limited by the Local Bond Law to an amount equal to 2% of its equalized valuation","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":29,"line":12,"text":" The net debt of the County is limited by the Local Bond Law to an amount equal to 2% of its equalized valuation basis. The equalized valuation basis of the County is set by statute as the average value of all taxable real property within its boundaries as annually determined by the State Board of Taxation for each of the three most recent years.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":29,"line":15,"text":"within its boundaries as annually determined by the State Board of Taxation for each of the three most recent years. Certain categories of debt are permitted by statute to be deducted for purposes of computing the statutory debt limit.  Exceptions to Debt Limits - Extensions of Credit","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":29,"line":17,"text":" Exceptions to Debt Limits - Extensions of Credit  The debt limit of the County may be exceeded to the extent of two-thirds of the amount of obligations for which an","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":29,"line":19,"text":" The debt limit of the County may be exceeded to the extent of two-thirds of the amount of obligations for which an appropriation for payment was made in the annual budget for the current fiscal year and in certain other circumstances and otherwise only with the approval of the Local Finance Board (the \u201cLFB\u201d) in the Division of Local Government","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":29,"line":20,"text":"The debt limit of the County may be exceeded to the extent of two-thirds of the amount of obligations for which an appropriation for payment was made in the annual budget for the current fiscal year and in certain other circumstances and otherwise only with the approval of the Local Finance Board (the \u201cLFB\u201d) in the Division of Local Government Services in the New Jersey Department of Community Affairs (the \u201cDivision\u201d). If all or any part of a proposed debt","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":29,"line":22,"text":"and otherwise only with the approval of the Local Finance Board (the \u201cLFB\u201d) in the Division of Local Government Services in the New Jersey Department of Community Affairs (the \u201cDivision\u201d). If all or any part of a proposed debt authorization would exceed its debt limit, the County must apply to the LFB for an extension of credit. In considering the request, the LFB focuses its review on the effect of the proposed authorization on outstanding obligations of the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":29,"line":23,"text":"Services in the New Jersey Department of Community Affairs (the \u201cDivision\u201d). If all or any part of a proposed debt authorization would exceed its debt limit, the County must apply to the LFB for an extension of credit. In considering the request, the LFB focuses its review on the effect of the proposed authorization on outstanding obligations of the County, operating expenses of the County and the potential ability of the County to meet the proposed obligations. If","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":29,"line":26,"text":"County, operating expenses of the County and the potential ability of the County to meet the proposed obligations. If the LFB determines, pursuant to statute and regulation, that a proposed debt authorization would materially impair the ability of the County to meet its obligations or to provide essential services, approval is denied. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":29,"line":29,"text":" The County is within its statutory debt limit at 0.36%.  Short-Term Financing","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":29,"line":33,"text":" The County is authorized to issue various types of short-term debt obligations, including bond anticipation notes, tax anticipation notes and emergency notes. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":29,"line":45,"text":" Debt Statements  The County must report all new authorizations of debt or changes in previously authorized debt to the Division. The","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":29,"line":47,"text":" The County must report all new authorizations of debt or changes in previously authorized debt to the Division. The Supplemental Debt Statement, as this report is known, must be submitted to the Division before final passage of any debt authorization. Before January 31 of each year the County must file an Annual Debt Statement with the Division.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":29,"line":48,"text":"The County must report all new authorizations of debt or changes in previously authorized debt to the Division. The Supplemental Debt Statement, as this report is known, must be submitted to the Division before final passage of any debt authorization. Before January 31 of each year the County must file an Annual Debt Statement with the Division. This report is made under oath and states the authorized, issued and unissued debt of the County as of the previous","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":29,"line":49,"text":"Supplemental Debt Statement, as this report is known, must be submitted to the Division before final passage of any debt authorization. Before January 31 of each year the County must file an Annual Debt Statement with the Division. This report is made under oath and states the authorized, issued and unissued debt of the County as of the previous December 31. Through the Annual and Supplemental Debt Statements, the Division monitors all local borrowings.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":29,"line":50,"text":"debt authorization. Before January 31 of each year the County must file an Annual Debt Statement with the Division. This report is made under oath and states the authorized, issued and unissued debt of the County as of the previous December 31. Through the Annual and Supplemental Debt Statements, the Division monitors all local borrowings. Even though the County\u2019s authorizations are within its debt limits, the Division is able to enforce state regulations as","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":29,"line":51,"text":"This report is made under oath and states the authorized, issued and unissued debt of the County as of the previous December 31. Through the Annual and Supplemental Debt Statements, the Division monitors all local borrowings. Even though the County\u2019s authorizations are within its debt limits, the Division is able to enforce state regulations as to the amounts and purposes of local borrowings.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":29,"line":52,"text":"December 31. Through the Annual and Supplemental Debt Statements, the Division monitors all local borrowings. Even though the County\u2019s authorizations are within its debt limits, the Division is able to enforce state regulations as to the amounts and purposes of local borrowings. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":30,"line":1,"text":"Statement of Statutory Debt Condition (as of June 17, 2026)* ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":30,"line":4,"text":" General Debt                                       Gross Debt                  Deductions              Net Debt  Issued and Outstanding","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":30,"line":21,"text":" Net Debt (including authorized and unissued) expressed as a percentage of said Average","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":30,"line":29,"text":" List of Authorized Debt * As of June 17, 2026 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":30,"line":38,"text":"Construction, Repairs and Additions to County Facilities                        35,903,722.00 Purchase of Various Equipment                                                            0.00 Total Bonds and Notes Authorized but Unissued                                                        135,849,031.48 $ 644,254,185.84","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":30,"line":42,"text":" *The ratios and the total debt figures listed above do not reflect the outstanding debt of the Ocean County Utilities Authority or other authority debt or debt of local fire districts. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":30,"line":43,"text":"*The ratios and the total debt figures listed above do not reflect the outstanding debt of the Ocean County Utilities Authority or other authority debt or debt of local fire districts.  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":31,"line":1,"text":"Debt Ratios  Total Gross Debt Authorized, Issued and Outstanding","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":31,"line":3,"text":" Total Gross Debt Authorized, Issued and Outstanding as of June 17, 2026                                $     508,405,154.36 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":31,"line":6,"text":" Total Gross Debt Issued and Outstanding per Capita (2020 Pop. -- 637,229)                                                          797.84 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":31,"line":9,"text":" Total Gross Debt Issued and Outstanding Net (True) (Value 2025) =           191,330,527,245.00                                     0.27% ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":31,"line":12,"text":" Overlapping Gross Debt (as of December 31, 2025) School Debt                                             390,003,860.28 Self Liquidating Debt                                   338,229,913.50","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":31,"line":13,"text":"Overlapping Gross Debt (as of December 31, 2025) School Debt                                             390,003,860.28 Self Liquidating Debt                                   338,229,913.50 Other Overlapping Debt                                 1,080,316,837.25","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":31,"line":14,"text":"School Debt                                             390,003,860.28 Self Liquidating Debt                                   338,229,913.50 Other Overlapping Debt                                 1,080,316,837.25 Total Overlapping Gross Debt (as of December 31, 2025)                            $       1,808,550,611.03","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":31,"line":15,"text":"Self Liquidating Debt                                   338,229,913.50 Other Overlapping Debt                                 1,080,316,837.25 Total Overlapping Gross Debt (as of December 31, 2025)                            $       1,808,550,611.03 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":31,"line":16,"text":"Other Overlapping Debt                                 1,080,316,837.25 Total Overlapping Gross Debt (as of December 31, 2025)                            $       1,808,550,611.03  Total Overlapping Gross Debt per Capita","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":31,"line":18,"text":" Total Overlapping Gross Debt per Capita (2020 Pop. -- 637,229)                                                        2,838.15 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":31,"line":21,"text":" Total Overlapping Gross Debt to Net (True) Value                                                                   0.95% (Value 2025) =           191,330,527,245.00 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":31,"line":24,"text":" *The ratios and the total debt figures listed above do not reflect the outstanding debt of the Ocean County Utilities Authority or other authority debt or debt of local fire districts. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":31,"line":25,"text":"*The ratios and the total debt figures listed above do not reflect the outstanding debt of the Ocean County Utilities Authority or other authority debt or debt of local fire districts.  OCEAN COUNTY UTILITIES AUTHORITY","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":31,"line":39,"text":"funded by an interest-free \u201cFund\u201d loan and the remaining balance of the cost by an \u201cI-Bank\u201d loan, which bears market- rate interest. Interest is credited to the Authority\u2019s account on funds temporarily held by the I-Bank.  A deficiency advance contract between the Authority and the County has been executed and provisions of the contract","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":31,"line":41,"text":" A deficiency advance contract between the Authority and the County has been executed and provisions of the contract obligate the County to provide for the payment of the principal and interest which may become due on any outstanding project bonds or permanent bonds of the Authority, including the bonds referred to above. Although the County's","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":31,"line":42,"text":"A deficiency advance contract between the Authority and the County has been executed and provisions of the contract obligate the County to provide for the payment of the principal and interest which may become due on any outstanding project bonds or permanent bonds of the Authority, including the bonds referred to above. Although the County's obligation pursuant to the provisions of the deficiency advance contract is a direct and general obligation, the Authority","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":31,"line":44,"text":"project bonds or permanent bonds of the Authority, including the bonds referred to above. Although the County's obligation pursuant to the provisions of the deficiency advance contract is a direct and general obligation, the Authority anticipates that its operating costs and the principal, interest and reserve requirements on its obligations will be paid from the revenues derived from service charges to the communities and municipal utility authorities and private utility","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":31,"line":46,"text":"anticipates that its operating costs and the principal, interest and reserve requirements on its obligations will be paid from the revenues derived from service charges to the communities and municipal utility authorities and private utility companies using the Authority's System. The provisions of the deficiency advance contract have never been utilized. As of July 1, 2026, the Authority has $82,022,000 of principal outstanding that is subject to the deficiency contract.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":31,"line":47,"text":"from the revenues derived from service charges to the communities and municipal utility authorities and private utility companies using the Authority's System. The provisions of the deficiency advance contract have never been utilized. As of July 1, 2026, the Authority has $82,022,000 of principal outstanding that is subject to the deficiency contract. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":31,"line":48,"text":"companies using the Authority's System. The provisions of the deficiency advance contract have never been utilized. As of July 1, 2026, the Authority has $82,022,000 of principal outstanding that is subject to the deficiency contract.  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":32,"line":1,"text":"OTHER AUTHORITY AND FIRE DISTRICT DEBT  There are municipally created utilities authorities operating within the County, which are developing or have","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":32,"line":4,"text":"There are municipally created utilities authorities operating within the County, which are developing or have developed sewerage facilities for the benefit of local government units within the County. The authorities with temporary or permanent debt outstanding (which debt in some cases is additionally secured by the ad valorem taxing power of an underlying township) are Beachwood Sewerage Authority, Berkeley Township Municipal Utilities","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":32,"line":5,"text":"developed sewerage facilities for the benefit of local government units within the County. The authorities with temporary or permanent debt outstanding (which debt in some cases is additionally secured by the ad valorem taxing power of an underlying township) are Beachwood Sewerage Authority, Berkeley Township Municipal Utilities Authority and Berkeley Township Sewerage Authority, Brick Township Municipal Utilities Authority, Toms River","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":32,"line":19,"text":" County taxes are collected by the municipalities and paid to the County Treasurer. The municipal levy includes all County, library, health, school, fire district, and municipal taxes. Each municipality is required by law to pay to the County Treasurer 100% of its share of the County Purpose Tax on the fifteenth day of February, May, August and","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":32,"line":25,"text":" The County has received 100% of its tax levy during the levy year for each of the last five (5) years.  COUNTY BUDGET AND SUMMARY OF REVENUES AND APPROPRIATIONS","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":32,"line":27,"text":" COUNTY BUDGET AND SUMMARY OF REVENUES AND APPROPRIATIONS  Local Budget Law (N.J.S.A. 40A:4-1 et seq.)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":32,"line":29,"text":" Local Budget Law (N.J.S.A. 40A:4-1 et seq.)  The foundation of the county local finance system is the annual cash basis budget. Every county must adopt an","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":32,"line":31,"text":" The foundation of the county local finance system is the annual cash basis budget. Every county must adopt an operating budget in the form required by the Division. Items of revenue and appropriation are regulated by law and must be certified by the Director of the Division of Local Government Services (the \u201cDirector\u201d) prior to final adoption","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":32,"line":32,"text":"The foundation of the county local finance system is the annual cash basis budget. Every county must adopt an operating budget in the form required by the Division. Items of revenue and appropriation are regulated by law and must be certified by the Director of the Division of Local Government Services (the \u201cDirector\u201d) prior to final adoption of the budget. The budget law requires each county to prepare its budget on a cash basis appropriating sufficient funds","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":32,"line":34,"text":"must be certified by the Director of the Division of Local Government Services (the \u201cDirector\u201d) prior to final adoption of the budget. The budget law requires each county to prepare its budget on a cash basis appropriating sufficient funds to meet all debt service and operating requirements including provision for mandatory payments. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":32,"line":35,"text":"of the budget. The budget law requires each county to prepare its budget on a cash basis appropriating sufficient funds to meet all debt service and operating requirements including provision for mandatory payments.  The Director, who reviews and certifies the adequacy of such appropriations, is assisted in this duty by the Bureau of","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":32,"line":37,"text":" The Director, who reviews and certifies the adequacy of such appropriations, is assisted in this duty by the Bureau of Financial Regulation and Assistance. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":32,"line":38,"text":"The Director, who reviews and certifies the adequacy of such appropriations, is assisted in this duty by the Bureau of Financial Regulation and Assistance.  The budget law permits counties to raise revenue through taxation for county purposes. The county is restricted in the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":32,"line":40,"text":" The budget law permits counties to raise revenue through taxation for county purposes. The county is restricted in the amount of increase it may raise through taxation from year to year. Counties receive 100% of their tax levies, which are collected and paid to them by municipalities.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":32,"line":44,"text":" Anticipated non-tax revenues are limited to the amount realized in the previous year unless the Director authorizes a higher figure based on assured sources. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":32,"line":50,"text":" The Director has no authority over individual operating appropriations, unless a specific amount is required by law, but the review functions focusing on anticipated revenues serve to protect the solvency of all counties. By law and regulation, local budgets, as adopted, must be in balance on a \u201ccash basis\u201d.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":32,"line":51,"text":"The Director has no authority over individual operating appropriations, unless a specific amount is required by law, but the review functions focusing on anticipated revenues serve to protect the solvency of all counties. By law and regulation, local budgets, as adopted, must be in balance on a \u201ccash basis\u201d. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":32,"line":52,"text":"but the review functions focusing on anticipated revenues serve to protect the solvency of all counties. By law and regulation, local budgets, as adopted, must be in balance on a \u201ccash basis\u201d.  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":33,"line":1,"text":"County Budget \u201cCAPs\" (N.J.S.A. 40A:4-45.1 et seq.)  The annual budgets of counties must conform to the provisions of the \u201cLocal Government CAP Law\" as amended","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":33,"line":3,"text":" The annual budgets of counties must conform to the provisions of the \u201cLocal Government CAP Law\" as amended from time to time. These provisions limit the increase in the County tax levy to the lesser of 2.5% or the cost of living adjustment, defined as the Implicit Price Deflator for State and Local Government Purchases of Goods and Services,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":33,"line":4,"text":"The annual budgets of counties must conform to the provisions of the \u201cLocal Government CAP Law\" as amended from time to time. These provisions limit the increase in the County tax levy to the lesser of 2.5% or the cost of living adjustment, defined as the Implicit Price Deflator for State and Local Government Purchases of Goods and Services, computed by the U.S. Department of Commerce. Certain CAP exemptions allow for modification to the ceiling for","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":33,"line":5,"text":"from time to time. These provisions limit the increase in the County tax levy to the lesser of 2.5% or the cost of living adjustment, defined as the Implicit Price Deflator for State and Local Government Purchases of Goods and Services, computed by the U.S. Department of Commerce. Certain CAP exemptions allow for modification to the ceiling for such items as: expenditures necessary to comply with court orders or certain federal or state mandates, added revenue","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":33,"line":7,"text":"computed by the U.S. Department of Commerce. Certain CAP exemptions allow for modification to the ceiling for such items as: expenditures necessary to comply with court orders or certain federal or state mandates, added revenue generated by new construction, contracts or agreements between local governments and authorities, debt service, capital expenditures, programs funded in cooperation with federal and state agencies, and certain funding to the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":33,"line":8,"text":"such items as: expenditures necessary to comply with court orders or certain federal or state mandates, added revenue generated by new construction, contracts or agreements between local governments and authorities, debt service, capital expenditures, programs funded in cooperation with federal and state agencies, and certain funding to the County College.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":33,"line":9,"text":"generated by new construction, contracts or agreements between local governments and authorities, debt service, capital expenditures, programs funded in cooperation with federal and state agencies, and certain funding to the County College. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":33,"line":13,"text":"On July 13, 2010 the Governor approved legislation which, in addition to the \u201cLocal Government CAP Law\u201d described above, amends the property tax levy cap that was initially enacted in 2007. This law puts a limitation of 2% on the property tax levy set in the annual budget. The law allows for exclusions for capital expenditures, debt service, increases in pension contributions and accrued liability for pension contributions in excess of 2%, and increases in","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":33,"line":14,"text":"above, amends the property tax levy cap that was initially enacted in 2007. This law puts a limitation of 2% on the property tax levy set in the annual budget. The law allows for exclusions for capital expenditures, debt service, increases in pension contributions and accrued liability for pension contributions in excess of 2%, and increases in health care costs in excess 2%. This limitation may be exceeded by approval of an affirmative vote in excess of 50%","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":33,"line":15,"text":"property tax levy set in the annual budget. The law allows for exclusions for capital expenditures, debt service, increases in pension contributions and accrued liability for pension contributions in excess of 2%, and increases in health care costs in excess 2%. This limitation may be exceeded by approval of an affirmative vote in excess of 50% of the people voting at a special referendum for such purposes.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":33,"line":23,"text":" Miscellaneous Revenues  Miscellaneous revenues generally consist of operating surplus from prior years, State and federal aid, interest on","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":33,"line":25,"text":" Miscellaneous revenues generally consist of operating surplus from prior years, State and federal aid, interest on investments, permit fees, motor vehicle fines, real estate transfer fees, and the reimbursement costs of patients and prisoners in county and State institutions.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":33,"line":29,"text":" \u201cNo miscellaneous revenues from any source shall be included as an anticipated revenue in the budget in an amount in excess of the amount actually realized in cash from the same source during the next preceding fiscal year, unless the director shall determine upon application by the governing body that the facts clearly warrant the expectation that","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":33,"line":35,"text":" \u201cNo budget or amendment thereof shall be adopted unless the director shall have previously certified his approval thereof.\u201d N.J.S.A. 40A:4-10. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":33,"line":38,"text":" The exception to this is the inclusion of categorical grants-in-aid contracts for their face amount with an offsetting appropriation. The fiscal years for such grants rarely coincide with the County's calendar fiscal year. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":33,"line":39,"text":"The exception to this is the inclusion of categorical grants-in-aid contracts for their face amount with an offsetting appropriation. The fiscal years for such grants rarely coincide with the County's calendar fiscal year.  Deferral of Current Expenses","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":33,"line":43,"text":" Emergency appropriations made after the adoption of the budget and determination of the tax rate may be authorized by the Board of Commissioners. However, with minor exceptions, such appropriations must be included in full in the following year's budget. When such appropriations amend the adopted operating budget, consent of the Director must","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":33,"line":44,"text":"Emergency appropriations made after the adoption of the budget and determination of the tax rate may be authorized by the Board of Commissioners. However, with minor exceptions, such appropriations must be included in full in the following year's budget. When such appropriations amend the adopted operating budget, consent of the Director must be obtained. (N.J.S.A. 40A:4-46 et seq.).","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":33,"line":45,"text":"by the Board of Commissioners. However, with minor exceptions, such appropriations must be included in full in the following year's budget. When such appropriations amend the adopted operating budget, consent of the Director must be obtained. (N.J.S.A. 40A:4-46 et seq.). ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":33,"line":52,"text":"Section 901, et seq., as amended by Public Law 95-598, approved November 6, 1978, and as further amended on November 3, 1988, by an Act to Amend the Bankruptcy Law to Provide for Special Revenue Bonds, and for Other Purposes, and on October 22, 1994, by the Bankruptcy Reform Act of 1994, and by other bankruptcy laws affecting creditors' rights and municipalities in general. Chapter IX permits a state or any political subdivision, public agency,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":33,"line":55,"text":"creditors' rights and municipalities in general. Chapter IX permits a state or any political subdivision, public agency, or instrumentality that is insolvent or unable to meet its debts to file a petition in a bankruptcy court for the ultimate  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":34,"line":1,"text":"purpose of effecting a plan to adjust its debts. Chapter IX directs such a petitioner to file with the Bankruptcy Court a list of the petitioner's creditors; provides that a petition filed under this chapter shall operate as a stay of the commencement or continuation of any judicial or other proceeding against the petitioner, with the exception that such","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":34,"line":4,"text":"commencement or continuation of any judicial or other proceeding against the petitioner, with the exception that such petition does not operate as a stay of application of pledged special revenues to the payment of indebtedness secured by such revenues; grants priority to administrative and operational expenses and to debts owed for services or material, up to $4,000 per individual or corporation, actually provided within ninety (90) days of the filing of the petition;","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":34,"line":5,"text":"petition does not operate as a stay of application of pledged special revenues to the payment of indebtedness secured by such revenues; grants priority to administrative and operational expenses and to debts owed for services or material, up to $4,000 per individual or corporation, actually provided within ninety (90) days of the filing of the petition; directs a petitioner to file a plan for the adjustment of its debts; provides that any securities issued under a","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":34,"line":7,"text":"up to $4,000 per individual or corporation, actually provided within ninety (90) days of the filing of the petition; directs a petitioner to file a plan for the adjustment of its debts; provides that any securities issued under a reorganization plan will be exempt from the securities laws and, therefore, exempt from registration requirements; permits the petitioner, during bankruptcy proceedings, to continue to pay pre-petition debt without prior court","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":34,"line":9,"text":"reorganization plan will be exempt from the securities laws and, therefore, exempt from registration requirements; permits the petitioner, during bankruptcy proceedings, to continue to pay pre-petition debt without prior court approval; and provides that the plan must be accepted by a class of creditors, in writing, by or on behalf of creditors holding at least two-thirds in amount and more than one-half in number of the allowed claims of such class held by","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":34,"line":30,"text":"the pending litigation shall not be finally determined so as to result individually, or in the aggregate, in a final judgment against the County which would substantially and materially affect the financial status of the County.  DOCUMENTS ACCOMPANYING DELIVERY OF THE BONDS","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":34,"line":39,"text":"issuance, sale, execution or delivery of the Bonds, or in any way contesting or affecting the validity of the Bonds or any of the proceedings taken with respect to the issuance and sale thereof or the application of moneys to the payment of the Bonds. In addition, such certificate shall state that there is no litigation of any nature now pending or threatened by or against the County wherein an adverse judgment or ruling could have a material adverse impact on the financial","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":34,"line":41,"text":"of the Bonds. In addition, such certificate shall state that there is no litigation of any nature now pending or threatened by or against the County wherein an adverse judgment or ruling could have a material adverse impact on the financial condition of the County or adversely affect the power of the County to levy, collect and enforce the collection of taxes or other revenues for the payment of the Bonds, which has not been disclosed in this Official Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":34,"line":42,"text":"by or against the County wherein an adverse judgment or ruling could have a material adverse impact on the financial condition of the County or adversely affect the power of the County to levy, collect and enforce the collection of taxes or other revenues for the payment of the Bonds, which has not been disclosed in this Official Statement. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":34,"line":43,"text":"condition of the County or adversely affect the power of the County to levy, collect and enforce the collection of taxes or other revenues for the payment of the Bonds, which has not been disclosed in this Official Statement.  Legal Matters","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":34,"line":50,"text":"that the Bonds are valid and legally binding obligations of the County and, unless paid from other sources, the County is authorized and required by law to levy ad valorem taxes upon all taxable real property within the County for the payment of the Bonds and the interest thereon without limitation as to rate or amount. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":34,"line":51,"text":"is authorized and required by law to levy ad valorem taxes upon all taxable real property within the County for the payment of the Bonds and the interest thereon without limitation as to rate or amount.  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":35,"line":3,"text":" The original purchasers of the Bonds shall receive a certificate signed by the County officials: (a) certifying that this Official Statement, as of the date of this Official Statement, does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made herein, in the light of the circumstances under","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":35,"line":7,"text":"which they were made, not misleading; and (b) certifying that there has been no material adverse change in the condition, financial or otherwise, of the County from that set forth in or contemplated by this Official Statement to the date of delivery of the Bonds. In addition, the original purchaser of the Bonds shall also receive certificates in form satisfactory to Bond Counsel evidencing the proper execution and delivery of the Bonds and receipt of payment","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":35,"line":8,"text":"condition, financial or otherwise, of the County from that set forth in or contemplated by this Official Statement to the date of delivery of the Bonds. In addition, the original purchaser of the Bonds shall also receive certificates in form satisfactory to Bond Counsel evidencing the proper execution and delivery of the Bonds and receipt of payment therefore, and a certificate dated as of the date of the delivery of the Bonds, and signed by the officers who signed the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":35,"line":9,"text":"date of delivery of the Bonds. In addition, the original purchaser of the Bonds shall also receive certificates in form satisfactory to Bond Counsel evidencing the proper execution and delivery of the Bonds and receipt of payment therefore, and a certificate dated as of the date of the delivery of the Bonds, and signed by the officers who signed the Bonds, stating that no litigation is then pending or, to the knowledge of such officers, threatened to restrain or enjoin","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":35,"line":12,"text":"Bonds, stating that no litigation is then pending or, to the knowledge of such officers, threatened to restrain or enjoin the issuance or delivery of the Bonds or the levy or collection of taxes to pay the Bonds or the interest thereon, or questioning the validity of the statutes or the proceedings under which the Bonds are issued, and that neither the corporate existence or boundaries of the County, nor the title of any of the said officers to their respective offices, is","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":35,"line":24,"text":"and judicial decisions and in reliance on certain representations of the County and compliance by the County with certain agreements and covenants described below, interest on the Bonds [(including interest in the form of original issue discount properly allocated to a holder thereof)] is not includable in the gross income of the holders thereof for federal income tax purposes and will not be a preference item for purposes of calculating federal alternative minimum","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":35,"line":27,"text":"federal income tax purposes and will not be a preference item for purposes of calculating federal alternative minimum taxable income; however, such interest on the Bonds is taken into account in determining the \u201cadjusted financial statement income\u201d of \u201capplicable corporations\u201d for purposes of computing the alternative minimum tax imposed on such corporations, as quoted terms are defined in the Internal Revenue Code of 1986, as amended (the \u201cCode\u201d). In","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":35,"line":29,"text":"statement income\u201d of \u201capplicable corporations\u201d for purposes of computing the alternative minimum tax imposed on such corporations, as quoted terms are defined in the Internal Revenue Code of 1986, as amended (the \u201cCode\u201d). In addition, interest on the Bonds may be included in a foreign corporation's effectively connected earnings and profits upon which certain foreign corporations are required to pay the foreign branch profits tax imposed under Section 884","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":35,"line":40,"text":"with the proceeds of the Bonds be rebated on a periodic basis to the United States. The County will make certain representations and undertake certain agreements and covenants in the tax compliance agreements to be delivered concurrently with the issuance of the Bonds that are designed to ensure compliance with the applicable provisions of the Code. The inaccuracy of these representations or the failure on the part of the County to comply with such","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":35,"line":43,"text":"the Code. The inaccuracy of these representations or the failure on the part of the County to comply with such agreements and covenants could result in the interest on the Bonds being included in the gross income of the holder for federal income tax purposes, in certain cases retroactive to the date of original issue of the Bonds. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":35,"line":47,"text":"The opinion of Bond Counsel assumes the accuracy of these representations and the future compliance by the County with its agreements and covenants. Moreover, Bond Counsel has not undertaken to evaluate, determine or inform any person, including any holder of the Bonds, whether any actions taken or not taken, events occurring or not occurring, or other matters that might come to the attention of Bond Counsel, would adversely affect the value of,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":36,"line":7,"text":"from sale or from redemption prior to maturity. Amortizable premium is accounted for as reducing the tax-exempt interest on the Bond rather than creating a deductible expense or loss. Prospective purchasers of the Bonds should consult their tax advisors for an explanation of the treatment of Original Issue Premium for Federal income tax purposes, including various special rules relating thereto, and the state and local tax consequences of acquiring,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":36,"line":16,"text":"of interest on the Bonds may otherwise affect the federal income tax liability of the recipient. Ownership of the Bonds may result in collateral federal tax consequences to certain taxpayers, including, without limitation, financial institutions, S corporations with excess net passive income, property and casualty companies, individual recipients of social security or railroad retirement benefits, individuals otherwise eligible for the earned income tax credit, foreign","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":36,"line":18,"text":"institutions, S corporations with excess net passive income, property and casualty companies, individual recipients of social security or railroad retirement benefits, individuals otherwise eligible for the earned income tax credit, foreign corporations that may be subject to the foreign branch profits tax, and taxpayers who may be deemed to have incurred indebtedness to purchase or carry the Bonds. Bond Counsel will express no opinion with respect to these or any other","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":36,"line":20,"text":"corporations that may be subject to the foreign branch profits tax, and taxpayers who may be deemed to have incurred indebtedness to purchase or carry the Bonds. Bond Counsel will express no opinion with respect to these or any other collateral tax consequences of the ownership of the Bonds. The nature and extent of the tax benefit to a taxpayer of ownership of the Bonds will generally depend upon the particular nature of such taxpayer or such taxpayer's own","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":36,"line":21,"text":"indebtedness to purchase or carry the Bonds. Bond Counsel will express no opinion with respect to these or any other collateral tax consequences of the ownership of the Bonds. The nature and extent of the tax benefit to a taxpayer of ownership of the Bonds will generally depend upon the particular nature of such taxpayer or such taxpayer's own particular circumstances, including other items of income or deduction. Accordingly, prospective purchasers of the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":36,"line":23,"text":"ownership of the Bonds will generally depend upon the particular nature of such taxpayer or such taxpayer's own particular circumstances, including other items of income or deduction. Accordingly, prospective purchasers of the Bonds should consult their own tax advisors with respect to these and other collateral federal tax consequences resulting from ownership of the Bonds.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":36,"line":43,"text":"THE FOREGOING IS NOT INTENDED AS AN EXHAUSTIVE RECITAL OF THE POTENTIAL TAX CONSEQUENCES OF HOLDING THE BONDS. PROSPECTIVE PURCHASES OF THE BONDS SHOULD CONSULT THEIR TAX ADVISORS WITH RESPECT TO THE FEDERAL, STATE AND LOCAL TAX CONSEQUENCES OF OWNERSHIP OF THE BONDS.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":36,"line":53,"text":"Pandemics, epidemics and other public health emergencies (such as COVID-19), may adversely impact the County and its revenues, expenses and financial condition. The County cannot predict the duration and extent of such  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":37,"line":2,"text":"pandemics, epidemics and other health emergencies, or quantify the magnitude of their ultimate impact on the State and regional economy, or on the revenues and expenses of the County. Pandemics, epidemics and other health emergencies may be ongoing, and their dynamic nature may lead to many uncertainties, including (i) the geographic spread as they evolve; (ii) the severity as they mutate; (iii) the duration of the outbreak; (iv) actions that may be taken","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":37,"line":8,"text":"whether and to what extent the State Governor may order additional public health measures; and (ix) the impact of the outbreak and actions taken in response to the outbreak on County revenues, expenses and financial condition. Prospective investors should assume that restrictions and limitations related to COVID-19 and any future variants or pandemics may be instituted by the State or federal government.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":37,"line":27,"text":"infrastructure that provides essential services to the County, as well as resulting in economic impacts such as loss of ad valorem tax revenue, interruption of municipal services, and escalated recovery costs. No assurance can be given as to whether future extreme weather events will occur that could materially adversely affect the financial condition of the County.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":37,"line":28,"text":"ad valorem tax revenue, interruption of municipal services, and escalated recovery costs. No assurance can be given as to whether future extreme weather events will occur that could materially adversely affect the financial condition of the County. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":37,"line":35,"text":"12, as amended (the \u201cRule\u201d), as it relates to the Bonds. The County will agree in separate Certificates, substantially in the forms set forth in APPENDIX D hereto, to provide certain annual financial information to the Municipal Securities Rulemaking Board (the \u201cMSRB\u201d), and to provide, in a timely manner, to the MSRB, notice of occurrence of certain enumerated events with respect to the Bonds, if such event is applicable and material. The specific nature","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":37,"line":38,"text":"of certain enumerated events with respect to the Bonds, if such event is applicable and material. The specific nature of the annual financial information and the information to be contained in the notice of material events is specified in \u201cAPPENDIX D \u2013 Forms of Continuing Disclosure Certificates\u201d. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":37,"line":53,"text":" The County sold the General Improvement Bonds at public sale to TD Financial Products LLC at a price of $52,035,668.18 (equal to the par amount of the General Improvement Bonds, plus original issue premium of $2,471,902.25, less an Underwriter\u2019s discount of $126,234.07).","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":38,"line":1,"text":"The County sold the Chapter 12 Bonds at public sale to StoneX Financial Inc. at a price of $3,357,656.80 (equal to the par amount of the College Capital Improvement Bonds, plus original issue premium of $122,512.30, less an Underwriter\u2019s discount of $19,855.50).","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":39,"line":5,"text":"expressly stated, they are set forth as such and not as representations of fact. Neither this Official Statement nor any statement which may have been made verbally or in writing is to be construed as a contract with the holders of the Bonds. Any additional information may be obtained from Julie N. Tarrant, County Comptroller and Chief Financial Officer.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":39,"line":6,"text":"statement which may have been made verbally or in writing is to be construed as a contract with the holders of the Bonds. Any additional information may be obtained from Julie N. Tarrant, County Comptroller and Chief Financial Officer. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":39,"line":11,"text":"of the County of Ocean, and has been executed by the Director of the Board of Commissioners, the County Administrator, the County Comptroller and Chief Financial Officer, and the Clerk of the Board of Commissioners.  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":39,"line":28,"text":"Moire M. DiMartini Comptroller and Chief Financial Officer  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":43,"line":2,"text":"County of Ocean -- General Information Assessed Valuation and Tax Rate: 2026-2021 (Abstract of Ratables) Tax Rate per","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":43,"line":4,"text":"(Abstract of Ratables) Tax Rate per Year          Assessed Valuation               Net (True) Valuation $100 Valuation","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":43,"line":16,"text":" Collected Year of Levy Year                   Levy                       Amount                      Percent 2025                    $497,909,182                    $497,909,182             100%","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":43,"line":17,"text":"Collected Year of Levy Year                   Levy                       Amount                      Percent 2025                    $497,909,182                    $497,909,182             100% 2024                    $455,897,751                    $455,897,751             100%","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":43,"line":48,"text":"Labor Force Employment and Unemployment Data (2025-2020) Year           Labor Force         Employment Unemployment Unemployment Rate (%) 2025             291,727              276,396             15,331                         5.3% 2024             289,643              276,609             13,034                         4.5%","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":44,"line":6,"text":"Improvement             Improvement                Outstanding          NJIB        NJIB           Fiscal Year Year       Total Principal         Total Principal                Debt             Trust       Fund          Debt Service  2026           $39,445,000              $2,465,000                $9,974,613       $70,000     $57,419        $52,012,032","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":49,"line":9,"text":"INDEPENDENT AUDITOR'S REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2025 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":51,"line":11,"text":" We have audited the accompanying financial statements of the various funds and account group of the County of Ocean, which comprise the statements of assets, liabilities, reserves and fund balance \u2013 regulatory basis as of December 31, 2025 and 2024, and the related statement of operations and changes in fund balance \u2013 regulatory","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":51,"line":12,"text":"We have audited the accompanying financial statements of the various funds and account group of the County of Ocean, which comprise the statements of assets, liabilities, reserves and fund balance \u2013 regulatory basis as of December 31, 2025 and 2024, and the related statement of operations and changes in fund balance \u2013 regulatory basis for the years then ended and the statement of revenues \u2013 regulatory basis and statement of expenditures \u2013","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":51,"line":13,"text":"Ocean, which comprise the statements of assets, liabilities, reserves and fund balance \u2013 regulatory basis as of December 31, 2025 and 2024, and the related statement of operations and changes in fund balance \u2013 regulatory basis for the years then ended and the statement of revenues \u2013 regulatory basis and statement of expenditures \u2013 regulatory basis for the year ended December 31, 2025, and the related notes to the financial statements, as listed","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":51,"line":14,"text":"December 31, 2025 and 2024, and the related statement of operations and changes in fund balance \u2013 regulatory basis for the years then ended and the statement of revenues \u2013 regulatory basis and statement of expenditures \u2013 regulatory basis for the year ended December 31, 2025, and the related notes to the financial statements, as listed in the table of contents.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":51,"line":15,"text":"basis for the years then ended and the statement of revenues \u2013 regulatory basis and statement of expenditures \u2013 regulatory basis for the year ended December 31, 2025, and the related notes to the financial statements, as listed in the table of contents. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":51,"line":20,"text":" In our opinion, the financial statements referred to above present fairly, in all material respects, the assets, liabilities, reserves and fund balance \u2013 regulatory basis of the County of Ocean, as of December 31, 2025 and 2024, and the results of its operations and changes in fund balance \u2013 regulatory basis for the years then ended and the statements","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":51,"line":21,"text":"In our opinion, the financial statements referred to above present fairly, in all material respects, the assets, liabilities, reserves and fund balance \u2013 regulatory basis of the County of Ocean, as of December 31, 2025 and 2024, and the results of its operations and changes in fund balance \u2013 regulatory basis for the years then ended and the statements of revenues \u2013 regulatory basis, statement of expenditures \u2013 regulatory basis for the year ended December 31, 2025,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":51,"line":22,"text":"reserves and fund balance \u2013 regulatory basis of the County of Ocean, as of December 31, 2025 and 2024, and the results of its operations and changes in fund balance \u2013 regulatory basis for the years then ended and the statements of revenues \u2013 regulatory basis, statement of expenditures \u2013 regulatory basis for the year ended December 31, 2025, in accordance with the financial reporting provisions of the Division of Local Government Services, Department of","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":51,"line":23,"text":"results of its operations and changes in fund balance \u2013 regulatory basis for the years then ended and the statements of revenues \u2013 regulatory basis, statement of expenditures \u2013 regulatory basis for the year ended December 31, 2025, in accordance with the financial reporting provisions of the Division of Local Government Services, Department of Community Affairs, State of New Jersey as described in Note 1.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":51,"line":24,"text":"of revenues \u2013 regulatory basis, statement of expenditures \u2013 regulatory basis for the year ended December 31, 2025, in accordance with the financial reporting provisions of the Division of Local Government Services, Department of Community Affairs, State of New Jersey as described in Note 1. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":51,"line":30,"text":"In our opinion, because of the significance of the matter discussed in the Basis for Adverse Opinion on U.S. Generally Accepted Accounting Principles section of our report, the financial statements referred to above do not present fairly, in accordance with accounting principles generally accepted in the United States of America, the financial position of the County of Ocean, as of December 31, 2025 and 2024, or the results of its operations and","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":51,"line":32,"text":"present fairly, in accordance with accounting principles generally accepted in the United States of America, the financial position of the County of Ocean, as of December 31, 2025 and 2024, or the results of its operations and changes in fund balance for the years then ended. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":51,"line":33,"text":"financial position of the County of Ocean, as of December 31, 2025 and 2024, or the results of its operations and changes in fund balance for the years then ended.  Basis for Opinions","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":51,"line":38,"text":"We conducted our audit in accordance with auditing standards generally accepted in the United States of America and 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, Department of Community Affairs, State of New Jersey. Our responsibilities under","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":51,"line":41,"text":"Local Government Services, Department of Community Affairs, State of New Jersey. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the County of Ocean and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":51,"line":44,"text":"responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":52,"line":3,"text":" As described in Note 1 of the financial statements, the financial statements are prepared by the County of Ocean, on the basis of the financial reporting provisions of the Division of Local Government Services, Department of Community Affairs, State of New Jersey, which is a basis of accounting other than accounting principles generally","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":52,"line":4,"text":"As described in Note 1 of the financial statements, the financial statements are prepared by the County of Ocean, on the basis of the financial reporting provisions of the Division of Local Government Services, Department of Community Affairs, State of New Jersey, which is a basis of accounting other than accounting principles generally accepted in the United States of America, to meet the requirements of the Division of Local Government Services,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":52,"line":7,"text":"accepted in the United States of America, to meet the requirements of the Division of Local Government Services, Department of Community Affairs, State of New Jersey. The effects on the financial statements of the variances between the regulatory basis of accounting described in Note 1 and accounting principles generally accepted in the United States of America, although not reasonably determinable, are presumed to be material and pervasive.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":52,"line":11,"text":" Responsibilities of Management for the Financial Statements  Management is responsible for the preparation and fair presentation of these financial statements in accordance with","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":52,"line":13,"text":" Management is responsible for the preparation and fair presentation of these financial statements in accordance with the financial reporting provisions of the Division of Local Government Services, Department of Community Affairs, State of New Jersey. Management is also responsible for the design, implementation, and maintenance of internal","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":52,"line":14,"text":"Management is responsible for the preparation and fair presentation of these financial statements in accordance with the financial reporting provisions of the Division of Local Government Services, Department of Community Affairs, State of New Jersey. Management is also responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":52,"line":16,"text":"State of New Jersey. Management is also responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":52,"line":19,"text":" Auditor\u2019s Responsibilities for the Audit of the Financial Statements  Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":52,"line":21,"text":" Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":52,"line":30,"text":"if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.  In performing an audit in accordance with generally accepted auditing standards, Government Auditing Standards,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":52,"line":36,"text":"x Exercise professional judgment and maintain professional skepticism throughout the audit. x Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":52,"line":38,"text":"error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. x Obtain an understanding of internal control(s) relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":52,"line":40,"text":"x Obtain an understanding of internal control(s) relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the County of Ocean's internal control. Accordingly, no such opinion is expressed. x Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":52,"line":42,"text":"of the County of Ocean's internal control. Accordingly, no such opinion is expressed. x Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. x Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":52,"line":43,"text":"x Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. x Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the County of Ocean's ability to continue as a going concern for a reasonable period","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":53,"line":3,"text":" Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the County of Ocean\u2019s basic financial statements. The accompanying supplemental schedules presented for the various funds and letter of comments and recommendations section are presented for purposes of additional analysis","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":53,"line":4,"text":"Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the County of Ocean\u2019s basic financial statements. The accompanying supplemental schedules presented for the various funds and letter of comments and recommendations section are presented for purposes of additional analysis as required by the Division of Local Government Services, Department of Community Affairs, State of New Jersey","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":53,"line":7,"text":"as required by the Division of Local Government Services, Department of Community Affairs, State of New Jersey and are not a required part of the basic financial statements. The schedules of expenditures of federal awards and state financial assistance, as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and New Jersey OMB\u2019s Circular 25-","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":53,"line":8,"text":"and are not a required part of the basic financial statements. The schedules of expenditures of federal awards and state financial assistance, as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and New Jersey OMB\u2019s Circular 25- 12, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid are also presented for purposes","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":53,"line":10,"text":"Requirements, Cost Principles, and Audit Requirements for Federal Awards and New Jersey OMB\u2019s Circular 25- 12, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid are also presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":53,"line":11,"text":"12, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid are also presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":53,"line":13,"text":"responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":53,"line":14,"text":"records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":53,"line":16,"text":"reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated, in all material respects, in relation to the financial statements of each of the respective individual funds and","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":53,"line":18,"text":"with auditing standards generally accepted in the United States of America. In our opinion, the information 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":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":53,"line":24,"text":"In accordance with Government Auditing Standards, we have also issued our report dated June 30, 2026, on our consideration of the County of Ocean\u2019s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":53,"line":25,"text":"consideration of the County of Ocean\u2019s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely 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 effectiveness of the County of Ocean\u2019s internal","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":53,"line":26,"text":"with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely 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 effectiveness of the County of Ocean\u2019s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":53,"line":28,"text":"the results of that testing, and not to provide an opinion on the effectiveness of the County of Ocean\u2019s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the County of Ocean\u2019s internal control over financial reporting and compliance.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":53,"line":29,"text":"control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the County of Ocean\u2019s internal control over financial reporting and compliance. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":55,"line":1,"text":"INDEPENDENT AUDITOR\u2019S 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":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":55,"line":3,"text":"REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":55,"line":13,"text":"We have audited, in accordance with the 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 New Jersey, the financial","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":55,"line":15,"text":"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 New Jersey, the financial statements - regulatory basis of the County of Ocean, as of and for the year ended December 31, 2025, and the related notes to the financial statements, which collectively comprise the County's basic financial","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":55,"line":17,"text":"statements - regulatory basis of the County of Ocean, as of and for the year ended December 31, 2025, and the related notes to the financial statements, which collectively comprise the County's basic financial statements, and have issued our report thereon dated June 30, 2026. Our report indicated that the County\u2019s financial statements were not prepared in accordance with accounting principles generally accepted in the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":55,"line":19,"text":"statements, and have issued our report thereon dated June 30, 2026. Our report indicated that the County\u2019s financial statements were not prepared in accordance with accounting principles generally accepted in the United States of America but rather prepared in accordance with the regulatory basis of accounting prescribed by the Division of Local Government Services, Department of Community Affairs, State of","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":55,"line":24,"text":" Report On Internal Control Over Financial Reporting  In planning and performing our audit of the financial statements, we considered the County's internal","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":55,"line":26,"text":" In planning and performing our audit of the financial statements, we considered the County's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":55,"line":27,"text":"In planning and performing our audit of the financial statements, we considered the County's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the County\u2019s internal control.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":55,"line":28,"text":"control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the County\u2019s internal control. Accordingly, we do not express an opinion on the effectiveness of the County\u2019s internal control.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":55,"line":36,"text":"of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity\u2019s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":56,"line":3,"text":" As part of obtaining reasonable assurance about whether the County's financial statements are free from 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","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":56,"line":5,"text":"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 such an opinion. The","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":56,"line":6,"text":"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 no instances of noncompliance or other matters that are required to be","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":57,"line":1,"text":"BASIC FINANCIAL STATEMENTS","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":59,"line":6,"text":"CURRENT FUND STATEMENTS OF ASSETS, LIABILITIES, RESERVES AND FUND BALANCE REGULATORY BASIS DECEMBER 31, 2025 AND 2024","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":59,"line":23,"text":"County Share of Added and Omitted Taxes                                 3,311,634.57         3,626,970.19 Revenue Accounts Receivable                                             2,059,138.26         2,060,634.62 Inventory: Central Supply Warehouse                                                  383,108.77          478,741.60","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":59,"line":29,"text":"General Capital Fund                                                      222,090.88           240,088.07 Grant Fund                                                              2,336,790.00         3,414,197.53  Total Receivables & Other Assets With Full Reserves                   8,424,006.76         9,954,371.74","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":59,"line":36,"text":" State & Federal Grants: Cash and Cash Equivalents                                              65,538,931.19        94,005,736.96 Mortgage Receivable                                                     5,464,788.97         5,082,579.03","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":59,"line":39,"text":"Mortgage Receivable                                                     5,464,788.97         5,082,579.03 Grants Receivable                                                      52,290,225.49        64,124,558.45  Total State & Federal Grants                                        123,293,945.65       163,212,874.44","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":59,"line":41,"text":" Total State & Federal Grants                                        123,293,945.65       163,212,874.44  Total Assets                                              $        303,607,307.35   $   344,139,212.87","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":59,"line":48,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":60,"line":6,"text":"CURRENT FUND STATEMENTS OF ASSETS, LIABILITIES, RESERVES AND FUND BALANCE REGULATORY BASIS DECEMBER 31, 2025 AND 2024","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":60,"line":13,"text":" LIABILITIES RESERVES & FUND BALANCE  Regular Fund:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":60,"line":17,"text":"Liabilities: Appropriation Reserves                                      $         30,556,396.45   $    24,783,711.87 Reserve for Encumbrances                                              39,825,264.30        41,530,161.46 Accounts Payable                                                       6,631,403.05         6,657,559.27","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":60,"line":20,"text":"Accounts Payable                                                       6,631,403.05         6,657,559.27 Reserve for Payroll Liabilities                                        3,689,553.33         2,884,261.62 Sales Tax Payable - Parks                                                     46.26                48.29 Parks - Due to Cuisine on the Green                                          563.00               201.00","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":60,"line":32,"text":"Reserve for Receivables & Other Assets                                    8,424,006.76         9,954,371.74 Fund Balance                                                             80,167,002.44        78,261,142.06  Total Regular Fund                                                  180,313,361.70       180,926,338.43","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":60,"line":36,"text":" State & Federal Grants: Interfund - Current Fund                                                2,336,790.00         3,414,197.53 Reserve for Mortgage Receivable                                         5,464,788.97         5,082,579.03","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":60,"line":43,"text":"Reserve for Encumbrances                                               61,031,902.81        92,194,442.26 Due to Grantor                                                                   -              53,336.61 Appropriated Reserves                                                  41,146,030.12        52,513,598.95 Unappropriated Reserves                                                    29,475.00            54,013.43","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":60,"line":44,"text":"Due to Grantor                                                                   -              53,336.61 Appropriated Reserves                                                  41,146,030.12        52,513,598.95 Unappropriated Reserves                                                    29,475.00            54,013.43 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":60,"line":45,"text":"Appropriated Reserves                                                  41,146,030.12        52,513,598.95 Unappropriated Reserves                                                    29,475.00            54,013.43  Total State & Federal Grants                                        123,293,945.65       163,212,874.44","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":60,"line":47,"text":" Total State & Federal Grants                                        123,293,945.65       163,212,874.44  Total Liabilities, Reserves & Fund Balance                $        303,607,307.35   $   344,139,212.87","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":60,"line":49,"text":" Total Liabilities, Reserves & Fund Balance                $        303,607,307.35   $   344,139,212.87  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":60,"line":54,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":61,"line":6,"text":"CURRENT FUND STATEMENTS OF OPERATIONS AND CHANGES IN FUND BALANCE REGULATORY BASIS FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":61,"line":12,"text":"2025                2024 Revenue & Other Income Realized: Fund Balance Utilized                                                     $       38,500,000.00   $    37,500,000.00 Miscellaneous Revenue Anticipated                                                 94,999,426.65       187,504,249.63","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":61,"line":13,"text":"Revenue & Other Income Realized: Fund Balance Utilized                                                     $       38,500,000.00   $    37,500,000.00 Miscellaneous Revenue Anticipated                                                 94,999,426.65       187,504,249.63 Receipts From Current Taxes                                                      497,909,182.00       455,897,751.00","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":61,"line":14,"text":"Fund Balance Utilized                                                     $       38,500,000.00   $    37,500,000.00 Miscellaneous Revenue Anticipated                                                 94,999,426.65       187,504,249.63 Receipts From Current Taxes                                                      497,909,182.00       455,897,751.00 Nonbudget Revenue                                                                 10,096,841.16         8,306,809.24","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":61,"line":16,"text":"Receipts From Current Taxes                                                      497,909,182.00       455,897,751.00 Nonbudget Revenue                                                                 10,096,841.16         8,306,809.24 Other Credits to Income: Prior Year Interfunds Returned                                                   1,175,810.48                  -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":61,"line":19,"text":"Prior Year Interfunds Returned                                                   1,175,810.48                  - Unexpended Balance of Appropriation Reserves                                    24,508,013.17        21,957,397.15 Cancelled Accounts Payable                                                         178,641.77           184,973.80 Cancelled Federal and State Grant Appropriated Reserves                         11,099,087.07         7,291,021.12","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":61,"line":21,"text":"Cancelled Accounts Payable                                                         178,641.77           184,973.80 Cancelled Federal and State Grant Appropriated Reserves                         11,099,087.07         7,291,021.12 Cancellation of 2025 Emergency Appropriation                                     2,000,000.00                  - ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":61,"line":22,"text":"Cancelled Federal and State Grant Appropriated Reserves                         11,099,087.07         7,291,021.12 Cancellation of 2025 Emergency Appropriation                                     2,000,000.00                  -  Total Revenues                                                                    680,467,002.30       718,642,201.94","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":61,"line":24,"text":" Total Revenues                                                                    680,467,002.30       718,642,201.94  Expenditures:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":61,"line":26,"text":" Expenditures: Budget Appropriations Operations:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":61,"line":27,"text":"Expenditures: Budget Appropriations Operations: Salaries & Wages                                                             160,589,408.00       154,389,769.00","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":61,"line":29,"text":"Operations: Salaries & Wages                                                             160,589,408.00       154,389,769.00 Other Expenses                                                               260,514,634.00       329,119,563.00 Capital Improvement Fund                                                        93,867,306.00        71,247,689.00","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":61,"line":32,"text":"Capital Improvement Fund                                                        93,867,306.00        71,247,689.00 Debt Service                                                                    59,010,504.56        57,049,301.89 Deferred Charges and Statutory Expenditures                                     54,968,733.64        57,864,147.90 Other Expenditures and Adjustments:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":61,"line":33,"text":"Debt Service                                                                    59,010,504.56        57,049,301.89 Deferred Charges and Statutory Expenditures                                     54,968,733.64        57,864,147.90 Other Expenditures and Adjustments: Refund of Prior Year Revenue                                                        14,673.26            68,316.82","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":61,"line":34,"text":"Deferred Charges and Statutory Expenditures                                     54,968,733.64        57,864,147.90 Other Expenditures and Adjustments: Refund of Prior Year Revenue                                                        14,673.26            68,316.82 Interfunds Advanced                                                                       -             860,424.06","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":61,"line":35,"text":"Other Expenditures and Adjustments: Refund of Prior Year Revenue                                                        14,673.26            68,316.82 Interfunds Advanced                                                                       -             860,424.06 Cancelled Federal and State Grant Receivables                                   11,095,882.46         7,259,795.65","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":61,"line":37,"text":"Interfunds Advanced                                                                       -             860,424.06 Cancelled Federal and State Grant Receivables                                   11,095,882.46         7,259,795.65  Total Expenditures                                                                640,061,141.92       677,859,007.32","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":61,"line":39,"text":" Total Expenditures                                                                640,061,141.92       677,859,007.32  Statutory Excess to Fund Balance                                                   40,405,860.38        40,783,194.62","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":61,"line":41,"text":" Statutory Excess to Fund Balance                                                   40,405,860.38        40,783,194.62 Fund Balance, January 1                                                            78,261,142.06        74,977,947.44 118,667,002.44       115,761,142.06","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":61,"line":42,"text":"Statutory Excess to Fund Balance                                                   40,405,860.38        40,783,194.62 Fund Balance, January 1                                                            78,261,142.06        74,977,947.44 118,667,002.44       115,761,142.06 Decreased by:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":61,"line":45,"text":"Decreased by: Utilization as Anticipated Revenue                                                 38,500,000.00        37,500,000.00  Fund Balance, December 31                                                  $       80,167,002.44   $    78,261,142.06","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":61,"line":47,"text":" Fund Balance, December 31                                                  $       80,167,002.44   $    78,261,142.06  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":61,"line":52,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":62,"line":7,"text":"CURRENT FUND STATEMENT OF REVENUES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2025 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":62,"line":12,"text":"Special N.J.S.                                Excess or Budget             40A:4-87               Realized            (Deficit)  Fund Balance Anticipated                                                         $     38,500,000.00       $           -      $   38,500,000.00   $               -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":62,"line":14,"text":" Fund Balance Anticipated                                                         $     38,500,000.00       $           -      $   38,500,000.00   $               -  Miscellaneous Revenues Anticipated:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":62,"line":16,"text":" Miscellaneous Revenues Anticipated: Recording Fees - County Clerk Fees                                                        9,300,000.00               -          10,397,455.85       1,097,455.85 Surrogate Fees                                                                              555,000.00               -             636,548.23          81,548.23","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":62,"line":25,"text":"Passport Fees - County Clerk                                                                700,000.00               -           1,154,430.00         454,430.00 Federal and State Contract - Indirect Cost Allocation                                     1,000,000.00               -           1,693,105.08         693,105.08 College Debt Service Reimbursement                                                        1,740,042.00               -           1,740,042.53               0.53 Rent - Ocean County Air Park                                                                 80,000.00               -             147,208.05          67,208.05","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":62,"line":26,"text":"Federal and State Contract - Indirect Cost Allocation                                     1,000,000.00               -           1,693,105.08         693,105.08 College Debt Service Reimbursement                                                        1,740,042.00               -           1,740,042.53               0.53 Rent - Ocean County Air Park                                                                 80,000.00               -             147,208.05          67,208.05 Rent - Parks - Picnic Areas                                                                  20,000.00               -              36,800.00          16,800.00","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":62,"line":31,"text":"County Parks - Non-Profit Program                                                            40,000.00               -              99,030.36          59,030.36 Shared Services Agreements - Vehicle Services                                               456,000.00               -             273,475.77        (182,524.23) Shared Services Agreements - Planning                                                              -           70,000.00            64,769.65          (5,230.35) Shared Services Agreements - Engineering                                                           -           10,000.00            55,874.10          45,874.10","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":62,"line":32,"text":"Shared Services Agreements - Vehicle Services                                               456,000.00               -             273,475.77        (182,524.23) Shared Services Agreements - Planning                                                              -           70,000.00            64,769.65          (5,230.35) Shared Services Agreements - Engineering                                                           -           10,000.00            55,874.10          45,874.10 Shared Services Agreements - Roads                                                                 -          544,520.00         1,930,677.02       1,386,157.02","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":62,"line":33,"text":"Shared Services Agreements - Planning                                                              -           70,000.00            64,769.65          (5,230.35) Shared Services Agreements - Engineering                                                           -           10,000.00            55,874.10          45,874.10 Shared Services Agreements - Roads                                                                 -          544,520.00         1,930,677.02       1,386,157.02 Shared Services Agreements - School Board Election                                                 -                 -             150,600.76         150,600.76","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":62,"line":34,"text":"Shared Services Agreements - Engineering                                                           -           10,000.00            55,874.10          45,874.10 Shared Services Agreements - Roads                                                                 -          544,520.00         1,930,677.02       1,386,157.02 Shared Services Agreements - School Board Election                                                 -                 -             150,600.76         150,600.76 Atlantis Complex Revenues                                                                 1,000,000.00               -           1,327,825.05         327,825.05","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":62,"line":35,"text":"Shared Services Agreements - Roads                                                                 -          544,520.00         1,930,677.02       1,386,157.02 Shared Services Agreements - School Board Election                                                 -                 -             150,600.76         150,600.76 Atlantis Complex Revenues                                                                 1,000,000.00               -           1,327,825.05         327,825.05 Forge Pond Golf Course Fees                                                                 700,000.00               -           1,031,618.22         331,618.22","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":62,"line":36,"text":"Shared Services Agreements - School Board Election                                                 -                 -             150,600.76         150,600.76 Atlantis Complex Revenues                                                                 1,000,000.00               -           1,327,825.05         327,825.05 Forge Pond Golf Course Fees                                                                 700,000.00               -           1,031,618.22         331,618.22 Atlantis Pro Shop                                                                            40,000.00               -              97,036.80          57,036.80","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":62,"line":40,"text":"Forge Pond Pro Shop                                                                          40,000.00               -              97,706.93          57,706.93 Reimbursement for Salary and Wages of Mental Health Coordinator                              12,000.00               -               9,000.00          (3,000.00) State Aid - County College Bonds (N. J. S. 18A:64A-22-6)                                  2,482,347.00               -           2,482,347.22               0.22 State Aid - County Vocational School Bonds (N.J.S.A. 44:7-38 et. Seq.)                      592,739.00               -             592,740.00               1.00","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":62,"line":43,"text":"State Aid - County Vocational School Bonds (N.J.S.A. 44:7-38 et. Seq.)                      592,739.00               -             592,740.00               1.00 Prosecutor's Salary Reimbursement                                                           108,249.00               -             108,249.83               0.83 State and Federal Reimbursement School Nutrition                                             30,000.00               -              35,345.27           5,345.27 Library Pension Payment                                                                   2,596,974.00               -           2,596,974.00                -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":62,"line":45,"text":"State and Federal Reimbursement School Nutrition                                             30,000.00               -              35,345.27           5,345.27 Library Pension Payment                                                                   2,596,974.00               -           2,596,974.00                - HUD Pension Payment                                                                           6,295.00               -               6,295.00                - County Clerk Salary Reimbursement                                                            20,022.00               -              20,022.39               0.39","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":62,"line":46,"text":"Library Pension Payment                                                                   2,596,974.00               -           2,596,974.00                - HUD Pension Payment                                                                           6,295.00               -               6,295.00                - County Clerk Salary Reimbursement                                                            20,022.00               -              20,022.39               0.39 Sheriff Salary Reimbursement                                                                 12,693.00               -              12,693.39               0.39","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":62,"line":47,"text":"HUD Pension Payment                                                                           6,295.00               -               6,295.00                - County Clerk Salary Reimbursement                                                            20,022.00               -              20,022.39               0.39 Sheriff Salary Reimbursement                                                                 12,693.00               -              12,693.39               0.39 Surrogate Salary Reimbursement                                                               25,138.00               -              25,138.39               0.39","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":62,"line":48,"text":"County Clerk Salary Reimbursement                                                            20,022.00               -              20,022.39               0.39 Sheriff Salary Reimbursement                                                                 12,693.00               -              12,693.39               0.39 Surrogate Salary Reimbursement                                                               25,138.00               -              25,138.39               0.39 Supplemental Security Income                                                              1,329,833.00               -             887,042.00        (442,791.00)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":62,"line":49,"text":"Sheriff Salary Reimbursement                                                                 12,693.00               -              12,693.39               0.39 Surrogate Salary Reimbursement                                                               25,138.00               -              25,138.39               0.39 Supplemental Security Income                                                              1,329,833.00               -             887,042.00        (442,791.00) Special Items:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":62,"line":52,"text":"Special Items: State and Federal Revenues Offset with Appropriations: AAA NJSnap FY25                                                                          368,699.00          100,001.00          468,700.00                   - Adult Protective Services                                                                451,670.00                 -            451,670.00                   -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":62,"line":55,"text":"Adult Protective Services                                                                451,670.00                 -            451,670.00                   - Age Friendly Grants Prg FY26                                                                    -             70,000.00           70,000.00                   - Allergan Payment 3                                                                              -            195,152.00          195,152.00                   - Area Plan III E State FY25                                                               106,942.00                 -            106,942.00                   -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":62,"line":56,"text":"Age Friendly Grants Prg FY26                                                                    -             70,000.00           70,000.00                   - Allergan Payment 3                                                                              -            195,152.00          195,152.00                   - Area Plan III E State FY25                                                               106,942.00                 -            106,942.00                   - Area Plan III-E Admin                                                                     10,613.00                 -             10,613.00                   -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":62,"line":66,"text":"Council of the Arts                                                                      264,500.00                 -            264,500.00                   - CVS Payment 3                                                                                   -            344,978.00          344,978.00                   - CMQA                                                                                      23,810.00                 -             23,810.00                   - ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":62,"line":72,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":63,"line":7,"text":"CURRENT FUND STATEMENT OF REVENUES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2025 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":63,"line":12,"text":"Special N.J.S.                    Excess or Budget             40A:4-87       Realized        (Deficit)  Special Items (continued):","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":63,"line":15,"text":"Special Items (continued): State and Federal Revenues Offset with Appropriations (continued): DCA - Home Delivered Meals                                                                72,171.00             -         72,171.00               - DHS - Emergency Food and Shelter                                                         999,780.00             -        999,780.00               -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":63,"line":18,"text":"DHS - Emergency Food and Shelter                                                         999,780.00             -        999,780.00               - Distributor Payment 5                                                                           -        652,493.00      652,493.00               - DRE Callout Program FY26                                                                        -         55,000.00       55,000.00               - Driving While Intoxicated FY26                                                                  -        144,489.00      144,489.00               -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":63,"line":29,"text":"Human Services Advisory Council FY26                                                            -         68,904.00       68,904.00               - Insurance Fraud Program FY25                                                                    -        248,401.00      248,401.00               - Janssen Payment 5                                                                               -        598,020.00      598,020.00               - Law Enforcement Officers Training and Equipment                                           13,311.00             -         13,311.00               -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":63,"line":30,"text":"Insurance Fraud Program FY25                                                                    -        248,401.00      248,401.00               - Janssen Payment 5                                                                               -        598,020.00      598,020.00               - Law Enforcement Officers Training and Equipment                                           13,311.00             -         13,311.00               - MAT Initiative FY25                                                                             -        377,500.00      377,500.00               -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":63,"line":44,"text":"OCAG Op Apex Hammer NJ FY25                                                                      -         2,000.00        2,000.00               - Ocean Area Plan Grant FY24                                                                 12,312.00            -         12,312.00               - Ocean Area Plan Grant FY25                                                              2,688,590.00            -      2,688,590.00               - Ocean Area Plan State FY25                                                                120,292.00            -        120,292.00               -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":63,"line":45,"text":"Ocean Area Plan Grant FY24                                                                 12,312.00            -         12,312.00               - Ocean Area Plan Grant FY25                                                              2,688,590.00            -      2,688,590.00               - Ocean Area Plan State FY25                                                                120,292.00            -        120,292.00               - Ocean Area Comprehensive Fy25                                                             240,592.00            -        240,592.00               -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":63,"line":62,"text":"SFMNP FY25                                                                                       -         3,500.00        3,500.00               - State Health Insurance Assistance Program                                                        -        51,000.00       51,000.00               - State Homeland Security FY24                                                              223,705.00            -        223,705.00               - ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":63,"line":68,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":64,"line":7,"text":"CURRENT FUND STATEMENT OF REVENUES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2025 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":64,"line":12,"text":"Special N.J.S.                                Excess or Budget             40A:4-87               Realized            (Deficit)  Special Items (continued):","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":64,"line":15,"text":"Special Items (continued): State and Federal Revenues Offset with Appropriations (continued): Subregional Transportation Program FY26                                                         -            195,477.00           195,477.00                  - Supplemental Aging Supportive Services                                                   232,634.00                 -             232,634.00                  -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":64,"line":18,"text":"Supplemental Aging Supportive Services                                                   232,634.00                 -             232,634.00                  - Teva Payment 3                                                                                  -            187,423.00           187,423.00                  - Traffic Enforcement Program FY26                                                                -             84,000.00            84,000.00                  - US Marshall Service                                                                             -             29,000.00            29,000.00                  -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":64,"line":24,"text":"Victims of Crime Act                                                                     529,109.00                 -             529,109.00                  - Walgreens Payment 3                                                                             -            161,925.00           161,925.00                  - Walmart Payment 2                                                                               -             13,716.00            13,716.00                  - WIOA FY24                                                                                       -            300,000.00           300,000.00                  -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":64,"line":25,"text":"Walgreens Payment 3                                                                             -            161,925.00           161,925.00                  - Walmart Payment 2                                                                               -             13,716.00            13,716.00                  - WIOA FY24                                                                                       -            300,000.00           300,000.00                  - WIOA Plan FY26                                                                                  -          4,417,575.00         4,417,575.00                  -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":64,"line":39,"text":"Reserve to Pay Bonds                                                                      4,134,574.00                -           4,134,574.00               - Capital Surplus                                                                           1,204,944.00                -           1,204,944.00               - Recycling Reserve Trust                                                                      50,000.00                -              50,000.00               - Constitutional Officers Fees - Tax Relief:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":64,"line":47,"text":"Added and Omitted Taxes                                                                   3,626,970.00                -           3,670,383.22          43,413.22 911 Service Agreements                                                                      417,527.00                -             417,527.72               0.72 Reserve for FEMA Reimbursement - Superstorm Sandy                                         5,000,000.00                -           2,781,159.92      (2,218,840.08) ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":64,"line":50,"text":" Total Miscellaneous Revenues Anticipated                                               72,349,833.00          18,223,073.00        94,999,426.65       4,426,520.65  Amount to be Raised by Taxation - County Purpose Tax                                  497,909,182.00                    -         497,909,182.00                  -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":64,"line":54,"text":" Budget Totals                                                                         608,759,015.00          18,223,073.00       631,408,608.65       4,426,520.65 Non-Budget Revenue                                                                               -                      -          10,096,841.16      10,096,841.16 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":64,"line":55,"text":"Budget Totals                                                                         608,759,015.00          18,223,073.00       631,408,608.65       4,426,520.65 Non-Budget Revenue                                                                               -                      -          10,096,841.16      10,096,841.16  Total General Revenues                                                           $    608,759,015.00       $ 18,223,073.00    $   641,505,449.81   $ 14,523,361.81","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":64,"line":57,"text":" Total General Revenues                                                           $    608,759,015.00       $ 18,223,073.00    $   641,505,449.81   $ 14,523,361.81  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":64,"line":62,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":65,"line":6,"text":"CURRENT FUND STATEMENT OF REVENUES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2025 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":65,"line":10,"text":" Analysis of Non Budget Revenue                                                                 Amount  Miscellaneous Revenue                                                                      $    1,528,047.11","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":65,"line":12,"text":" Miscellaneous Revenue                                                                      $    1,528,047.11 Payment in Lieu of Taxes (P.I.L.O.T.)                                                             192,849.34 B.O.S.S. Indirect Cost                                                                            249,477.00","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":65,"line":13,"text":"Miscellaneous Revenue                                                                      $    1,528,047.11 Payment in Lieu of Taxes (P.I.L.O.T.)                                                             192,849.34 B.O.S.S. Indirect Cost                                                                            249,477.00 Prosecutor's Office Copies                                                                            792.12","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":65,"line":36,"text":"Court Ordered Restitution                                                                           3,877.05 Engineering Billboard Lease Agreement                                                              13,325.00 Community Service Contributions (Hospitals)                                                        67,224.26 County Clerk-Indexing Fees                                                                          3,880.00","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":65,"line":46,"text":"Transportation Donations                                                                            2,410.00 Reimbursement - Grants Prior Years Charges                                                        696,574.94 Rent - United States Congress                                                                       5,333.33 Dog Park Registration                                                                               4,060.00","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":65,"line":56,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":66,"line":6,"text":"CURRENT FUND STATEMENT OF REVENUES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2025 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":66,"line":10,"text":" Analysis of Non Budget Revenue                                                                 Amount  RRT: Fuel Expense                                                                                  89,242.70","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":66,"line":14,"text":"Autopsy Reports                                                                                     6,030.00 Inmate SSI Payment                                                                                 22,900.00 Prosecutor DOJ Task Force                                                                           3,536.77 Sheriff DOJ Task Force                                                                             35,461.65","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":66,"line":25,"text":"Sale of Scrap Metal                                                                                 1,357.80 Drainage- Road Agreements                                                                         203,050.00 Courts - Archive Space                                                                              5,000.00 Courts - Mail Distribution Agreement                                                              220,000.00","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":66,"line":27,"text":"Courts - Archive Space                                                                              5,000.00 Courts - Mail Distribution Agreement                                                              220,000.00  $   10,096,841.16","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":66,"line":34,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":67,"line":6,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2025 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":67,"line":10,"text":" APPROPRIATIONS                                     EXPENDED BUDGET AFTER               PAID OR BUDGET     MODIFICATION               CHARGED         ENCUMBERED           RESERVED       CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":67,"line":11,"text":"APPROPRIATIONS                                     EXPENDED BUDGET AFTER               PAID OR BUDGET     MODIFICATION               CHARGED         ENCUMBERED           RESERVED       CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":67,"line":12,"text":"BUDGET AFTER               PAID OR BUDGET     MODIFICATION               CHARGED         ENCUMBERED           RESERVED       CANCELLED  OPERATIONS - Within \"CAPS\"","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":67,"line":17,"text":"Board of Chosen Commissioners: Salaries and Wages                                                                 $        602,403.00   $    602,403.00    $     577,975.40    $          -     $      24,427.60   $      - Other Expenses                                                                                9,000.00          9,000.00            5,047.72               -             3,952.28          - County Administrator:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":67,"line":20,"text":"County Administrator: Salaries and Wages                                                                        2,342,705.00       2,022,705.00        1,922,605.64              -           100,099.36          - Other Expenses                                                                               91,800.00          91,800.00           43,557.48         3,842.95          44,399.57          - Management System & Budget Analysis:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":67,"line":22,"text":"Other Expenses                                                                               91,800.00          91,800.00           43,557.48         3,842.95          44,399.57          - Management System & Budget Analysis: Salaries and Wages                                                                          111,107.00        111,107.00          101,179.53              -              9,927.47          - Other Expenses                                                                              118,400.00        118,400.00            9,404.67           395.49          108,599.84          -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":67,"line":23,"text":"Management System & Budget Analysis: Salaries and Wages                                                                          111,107.00        111,107.00          101,179.53              -              9,927.47          - Other Expenses                                                                              118,400.00        118,400.00            9,404.67           395.49          108,599.84          - Wireless Technologies Division:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":67,"line":34,"text":"County Adjuster's Office: Salaries and Wages                                                                          277,961.00        302,961.00          291,414.57               -            11,546.43          - Other Expenses                                                                               85,965.00         85,965.00           69,010.51          2,667.17          14,287.32          - Department of Finance:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":67,"line":37,"text":"Department of Finance: Salaries and Wages                                                                        1,892,028.00       1,892,028.00        1,774,219.47         3,000.00         114,808.53          - Other Expenses                                                                              142,000.00         142,000.00           72,794.08        17,941.88          51,264.04          - Clerk of the Board:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":67,"line":40,"text":"Clerk of the Board: Salaries and Wages                                                                        1,310,469.00       1,310,469.00        1,149,504.88              -           160,964.12          - Other Expenses                                                                               53,093.00          53,093.00           29,108.19         6,205.84          17,778.97          - Business Development and Tourism:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":67,"line":45,"text":"Employee Relations: Salaries and Wages                                                                        1,443,678.00       1,443,678.00        1,416,293.61             -             27,384.39          - Other Expenses                                                                               43,650.00          43,650.00           13,316.26          285.62           30,048.12          - Personnel Training Program:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":67,"line":52,"text":"Department of Public Affairs Salaries and Wages                                                                                 -          320,000.00          242,130.93               -            77,869.07          - Other Expenses                                                                              321,250.00        321,250.00          149,976.90         63,855.46         107,417.64          - ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":67,"line":58,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":68,"line":6,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2025 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":68,"line":10,"text":" APPROPRIATIONS                               EXPENDED BUDGET AFTER         PAID OR BUDGET     MODIFICATION         CHARGED         ENCUMBERED       RESERVED        CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":68,"line":11,"text":"APPROPRIATIONS                               EXPENDED BUDGET AFTER         PAID OR BUDGET     MODIFICATION         CHARGED         ENCUMBERED       RESERVED        CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":68,"line":12,"text":"BUDGET AFTER         PAID OR BUDGET     MODIFICATION         CHARGED         ENCUMBERED       RESERVED        CANCELLED  County Connection:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":68,"line":17,"text":"County Clerk: Salaries and Wages                                                                        2,825,802.00    2,825,802.00    2,708,131.32             -        117,670.68           - Other Expenses                                                                              423,400.00      423,400.00      361,091.02       28,362.09       33,946.89           - Prosecutor Programs:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":68,"line":22,"text":"Prosecutor: Salaries and Wages                                                                       17,953,076.00   17,853,076.00   17,064,854.19        2,040.00      786,181.81           - Other Expenses                                                                              804,270.00      804,270.00      605,304.02      135,377.08       63,588.90           - Gang Violence Initiative:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":68,"line":25,"text":"Gang Violence Initiative: Salaries and Wages                                                                         695,693.00      795,693.00      700,587.31              -         95,105.69           - Purchase Department: Salaries and Wages                                                                         667,295.00      667,295.00      647,990.26              -         19,304.74           -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":68,"line":26,"text":"Salaries and Wages                                                                         695,693.00      795,693.00      700,587.31              -         95,105.69           - Purchase Department: Salaries and Wages                                                                         667,295.00      667,295.00      647,990.26              -         19,304.74           - Other Expenses                                                                             112,450.00      112,450.00       79,887.60        15,310.10       17,252.30           -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":68,"line":27,"text":"Purchase Department: Salaries and Wages                                                                         667,295.00      667,295.00      647,990.26              -         19,304.74           - Other Expenses                                                                             112,450.00      112,450.00       79,887.60        15,310.10       17,252.30           - Warehouse/Record Storage:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":68,"line":30,"text":"Warehouse/Record Storage: Salaries and Wages                                                                         380,491.00      380,491.00      377,068.57              -          3,422.43           - Other Expenses                                                                               4,239.00        4,239.00        3,663.08           251.21          324.71           - Buildings and Grounds:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":68,"line":33,"text":"Buildings and Grounds: Salaries and Wages                                                                        7,883,209.00    7,983,209.00    7,846,807.42             -        136,401.58           - Other Expenses                                                                            3,584,821.00    3,584,821.00    2,782,128.59      628,657.81      174,034.60           - Security:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":68,"line":36,"text":"Security: Salaries and Wages                                                                        4,610,274.00    4,610,274.00    4,340,716.24             -        269,557.76           - Other Expenses                                                                              109,200.00      109,200.00       92,609.17       16,579.53           11.30           - Custodian Svcs OC Rec Center","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":68,"line":40,"text":"Other Expenses                                                                             157,831.00      157,831.00              -               -        157,831.00           - Insurance: Ocean County Insurance Commission                                                        10,464,343.00   10,464,343.00   10,464,343.00              -               -            - Group Insurance for Employees                                                            60,611,796.00   60,611,796.00   55,657,124.94     1,241,703.17    3,712,967.89          -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":68,"line":41,"text":"Insurance: Ocean County Insurance Commission                                                        10,464,343.00   10,464,343.00   10,464,343.00              -               -            - Group Insurance for Employees                                                            60,611,796.00   60,611,796.00   55,657,124.94     1,241,703.17    3,712,967.89          - Health Benefit Waiver                                                                        19,500.00       19,500.00       16,950.00              -          2,550.00          -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":68,"line":42,"text":"Ocean County Insurance Commission                                                        10,464,343.00   10,464,343.00   10,464,343.00              -               -            - Group Insurance for Employees                                                            60,611,796.00   60,611,796.00   55,657,124.94     1,241,703.17    3,712,967.89          - Health Benefit Waiver                                                                        19,500.00       19,500.00       16,950.00              -          2,550.00          - Employee Physicals & Policy                                                                 152,500.00      152,500.00       89,421.00        56,961.00        6,118.00          -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":68,"line":43,"text":"Group Insurance for Employees                                                            60,611,796.00   60,611,796.00   55,657,124.94     1,241,703.17    3,712,967.89          - Health Benefit Waiver                                                                        19,500.00       19,500.00       16,950.00              -          2,550.00          - Employee Physicals & Policy                                                                 152,500.00      152,500.00       89,421.00        56,961.00        6,118.00          - Insurance Consultant                                                                        225,000.00      225,000.00        3,716.00              -        221,284.00          -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":68,"line":45,"text":"Employee Physicals & Policy                                                                 152,500.00      152,500.00       89,421.00        56,961.00        6,118.00          - Insurance Consultant                                                                        225,000.00      225,000.00        3,716.00              -        221,284.00          - Workmen's Compensation Trust (40A: 10-6)                                                  2,298,842.00    2,298,842.00    2,298,842.00              -               -            - Self Insurance - Police Professionals                                                         1,000.00        1,000.00        1,000.00              -               -            -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":68,"line":46,"text":"Insurance Consultant                                                                        225,000.00      225,000.00        3,716.00              -        221,284.00          - Workmen's Compensation Trust (40A: 10-6)                                                  2,298,842.00    2,298,842.00    2,298,842.00              -               -            - Self Insurance - Police Professionals                                                         1,000.00        1,000.00        1,000.00              -               -            - Self Insurance - Auto Liability                                                               1,000.00        1,000.00        1,000.00              -               -            -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":68,"line":47,"text":"Workmen's Compensation Trust (40A: 10-6)                                                  2,298,842.00    2,298,842.00    2,298,842.00              -               -            - Self Insurance - Police Professionals                                                         1,000.00        1,000.00        1,000.00              -               -            - Self Insurance - Auto Liability                                                               1,000.00        1,000.00        1,000.00              -               -            - Self Insurance - General Liability                                                            1,000.00        1,000.00        1,000.00              -               -            -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":68,"line":48,"text":"Self Insurance - Police Professionals                                                         1,000.00        1,000.00        1,000.00              -               -            - Self Insurance - Auto Liability                                                               1,000.00        1,000.00        1,000.00              -               -            - Self Insurance - General Liability                                                            1,000.00        1,000.00        1,000.00              -               -            - Self Insurance - Unemployment                                                               100,000.00      100,000.00      100,000.00              -               -            -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":68,"line":49,"text":"Self Insurance - Auto Liability                                                               1,000.00        1,000.00        1,000.00              -               -            - Self Insurance - General Liability                                                            1,000.00        1,000.00        1,000.00              -               -            - Self Insurance - Unemployment                                                               100,000.00      100,000.00      100,000.00              -               -            - Self Insurance - Public Officials Trust                                                       1,000.00        1,000.00        1,000.00              -               -            -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":68,"line":50,"text":"Self Insurance - General Liability                                                            1,000.00        1,000.00        1,000.00              -               -            - Self Insurance - Unemployment                                                               100,000.00      100,000.00      100,000.00              -               -            - Self Insurance - Public Officials Trust                                                       1,000.00        1,000.00        1,000.00              -               -            - Property                                                                                      1,000.00        1,000.00        1,000.00              -               -            -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":68,"line":51,"text":"Self Insurance - Unemployment                                                               100,000.00      100,000.00      100,000.00              -               -            - Self Insurance - Public Officials Trust                                                       1,000.00        1,000.00        1,000.00              -               -            - Property                                                                                      1,000.00        1,000.00        1,000.00              -               -            - ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":68,"line":57,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":69,"line":6,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2025 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":69,"line":10,"text":" APPROPRIATIONS                                 EXPENDED BUDGET AFTER          PAID OR BUDGET     MODIFICATION          CHARGED          ENCUMBERED       RESERVED        CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":69,"line":11,"text":"APPROPRIATIONS                                 EXPENDED BUDGET AFTER          PAID OR BUDGET     MODIFICATION          CHARGED          ENCUMBERED       RESERVED        CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":69,"line":12,"text":"BUDGET AFTER          PAID OR BUDGET     MODIFICATION          CHARGED          ENCUMBERED       RESERVED        CANCELLED  Stationary, Printing and Advertising:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":69,"line":19,"text":"Office of Information Technology: Salaries and Wages                                                                        4,391,056.00     4,241,056.00     4,090,680.91              -        150,375.09          - Other Expenses                                                                            8,950,282.00     8,950,282.00     6,299,100.36     1,170,172.42    1,481,009.22          - Printing & Graphic Arts:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":69,"line":22,"text":"Printing & Graphic Arts: Salaries and Wages                                                                         665,935.00       665,935.00       503,661.92              -        162,273.08           - Other Expenses                                                                             256,000.00       256,000.00       152,405.68        98,326.87        5,267.45           - ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":69,"line":33,"text":"County Surrogate: Salaries and Wages                                                                        1,341,489.00     1,341,489.00     1,278,804.48             -         62,684.52           - Other Expenses                                                                               27,788.00        27,788.00        22,672.17        4,961.39          154.44           - Sheriff's Office- Judicial Function:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":69,"line":42,"text":"Office of the Sheriff: Salaries & Wages                                                                          24,199,859.00    23,651,859.00    22,920,327.24             -        731,531.76           - Other Expenses                                                                               689,500.00     1,237,500.00       536,686.98      573,128.15      127,684.87           - Sheriff's - 911 System (N.J.S. 40A:45.4(r):","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":69,"line":45,"text":"Sheriff's - 911 System (N.J.S. 40A:45.4(r): Salaries & Wages                                                                           5,864,695.00     5,864,695.00     5,131,198.86             -        733,496.14           - Other Expenses                                                                             1,061,500.00     1,061,500.00       353,904.53       42,256.61      665,338.86           - Sheriff - Communication and Operations Division:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":69,"line":57,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":70,"line":6,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2025 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":70,"line":10,"text":" APPROPRIATIONS                               EXPENDED BUDGET AFTER         PAID OR BUDGET     MODIFICATION         CHARGED         ENCUMBERED       RESERVED        CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":70,"line":11,"text":"APPROPRIATIONS                               EXPENDED BUDGET AFTER         PAID OR BUDGET     MODIFICATION         CHARGED         ENCUMBERED       RESERVED        CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":70,"line":12,"text":"BUDGET AFTER         PAID OR BUDGET     MODIFICATION         CHARGED         ENCUMBERED       RESERVED        CANCELLED  Board of Taxation:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":70,"line":15,"text":"Board of Taxation: Salaries & Wages                                                                           714,678.00      714,678.00      668,315.56               -        46,362.44           - Other Expenses                                                                              17,400.00       17,400.00       11,659.62          4,756.40         983.98           - County Medical Examiner:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":70,"line":18,"text":"County Medical Examiner: Salaries & Wages                                                                          1,153,108.00    1,153,108.00    1,020,446.64             -        132,661.36           - Other Expenses                                                                            2,000,000.00    2,200,000.00    1,221,213.64      607,994.97      370,791.39           - Shade Tree Commission:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":70,"line":21,"text":"Shade Tree Commission: Salaries & Wages                                                                           134,891.00      134,891.00      102,750.65              -         32,140.35           - Other Expenses                                                                              37,500.00       37,500.00        5,743.87        26,634.47        5,121.66           - Election Expense:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":70,"line":24,"text":"Election Expense: Salaries & Wages                                                                            528,320.00      528,320.00      416,869.87             -        111,450.13           - Other Expenses                                                                            2,184,650.00    2,184,650.00    1,583,408.55      120,467.24      480,774.21           - Election Board:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":70,"line":27,"text":"Election Board: Salaries & Wages                                                                          2,816,033.00    2,816,033.00    2,620,120.82             -        195,912.18           - Rent of Polling Places: Other Expenses                                                                              96,500.00       96,500.00       84,800.00              -         11,700.00           -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":70,"line":37,"text":"Consumer Affairs (N.J.S 40:23-6-47) Salaries & Wages                                                                          1,034,773.00    1,034,773.00     976,147.43              -         58,625.57           - Other Expenses                                                                                4,750.00        4,750.00       4,303.44           167.14          279.42           - County Planning Board (RS 40:27-3)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":70,"line":40,"text":"County Planning Board (RS 40:27-3) Salaries & Wages                                                                          1,110,568.00    1,110,568.00     906,418.59              -        204,149.41           - Other Expenses                                                                              121,150.00      121,150.00      53,201.67        17,324.95       50,623.38           - Construction Board of Appeals (N.J.S. 52:27D-127):","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":70,"line":47,"text":"Office of the Fire Marshal (40A:14-2): Salaries & Wages                                                                          1,070,004.00    1,145,004.00    1,059,196.64             -         85,807.36           - Clean Vessel Act P.L. 102-587: Other Expenses                                                                             120,000.00      120,000.00       33,196.61          1,803.39      85,000.00           -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":70,"line":55,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":71,"line":6,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2025 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":71,"line":10,"text":" APPROPRIATIONS                               EXPENDED BUDGET AFTER         PAID OR BUDGET     MODIFICATION         CHARGED         ENCUMBERED      RESERVED        CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":71,"line":11,"text":"APPROPRIATIONS                               EXPENDED BUDGET AFTER         PAID OR BUDGET     MODIFICATION         CHARGED         ENCUMBERED      RESERVED        CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":71,"line":12,"text":"BUDGET AFTER         PAID OR BUDGET     MODIFICATION         CHARGED         ENCUMBERED      RESERVED        CANCELLED  ROADS AND BRIDGES:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":71,"line":16,"text":"Roads: Salaries & Wages                                                                         11,021,087.00   11,165,087.00   10,881,425.95             -       283,661.05           - Other Expenses                                                                            2,022,000.00    2,022,000.00    1,649,875.16      351,342.05      20,782.79           - Vehicle Services:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":71,"line":19,"text":"Vehicle Services: Salaries & Wages                                                                          4,557,741.00    4,507,741.00    4,252,580.88             -       255,160.12           - Other Expenses                                                                              214,373.00      214,373.00      154,383.60       47,565.54      12,423.86           - Engineering Department:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":71,"line":22,"text":"Engineering Department: Salaries & Wages                                                                          7,121,938.00    6,621,938.00    6,271,936.28             -       350,001.72           - Other Expenses                                                                              330,768.00      330,768.00      223,816.26       49,327.02      57,624.72           - Beach Erosion:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":71,"line":27,"text":"Transportation Services: Salaries & Wages                                                                          3,798,110.00    3,798,110.00    3,549,374.26             -       248,735.74           - Other Expenses                                                                              315,682.00      315,682.00      202,767.86       31,724.95      81,189.19           - Shared Services Agreements:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":71,"line":29,"text":"Other Expenses                                                                              315,682.00      315,682.00      202,767.86       31,724.95      81,189.19           - Shared Services Agreements: Other Expenses - Engineer                                                                         -         10,000.00       10,000.00              -              -             - Other Expenses - Municipal Aid Roads                                                              -        544,520.00      453,066.86        12,270.00      79,183.14           -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":71,"line":37,"text":"Bridges Salaries & Wages                                                                          1,385,688.00    1,415,688.00    1,381,002.19             -        34,685.81           - Other Expenses                                                                               81,600.00       81,600.00       50,666.63       28,304.92       2,628.45           - Engineering/Hazard Tree Removal","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":71,"line":47,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":72,"line":6,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2025 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":72,"line":10,"text":" APPROPRIATIONS                               EXPENDED BUDGET AFTER         PAID OR BUDGET     MODIFICATION         CHARGED         ENCUMBERED       RESERVED       CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":72,"line":11,"text":"APPROPRIATIONS                               EXPENDED BUDGET AFTER         PAID OR BUDGET     MODIFICATION         CHARGED         ENCUMBERED       RESERVED       CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":72,"line":12,"text":"BUDGET AFTER         PAID OR BUDGET     MODIFICATION         CHARGED         ENCUMBERED       RESERVED       CANCELLED  CORRECTIONAL AND PENAL:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":72,"line":16,"text":"Department of Corrections: Salaries & Wages                                                                          27,365,850.00   25,865,850.00   25,213,903.08             -        651,946.92          - Other Expenses                                                                               940,000.00      940,000.00      532,379.20      353,828.13       53,792.67          - Corrections - Healthcare Services:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":72,"line":29,"text":"Department of Human Services: Salaries & Wages                                                                           875,979.00      925,979.00      885,467.88              -         40,511.12          - Other Expenses                                                                             459,076.00      459,076.00       65,498.47       326,252.74       67,324.79          - Aid/O.C.E.A.N Inc                                                                           71,379.00       71,379.00             -                -         71,379.00          -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":72,"line":39,"text":"Fire and First Aid Training Center: Salaries & Wages                                                                           544,999.00      544,999.00      494,894.00              -         50,105.00          - Other Expenses                                                                             188,000.00      198,000.00       95,429.48        88,247.97       14,322.55          - Aid to First Aid Captain's Association (N.J.S. 40:5-2):","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":72,"line":52,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":73,"line":6,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2025 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":73,"line":10,"text":" APPROPRIATIONS                               EXPENDED BUDGET AFTER         PAID OR BUDGET     MODIFICATION         CHARGED         ENCUMBERED      RESERVED       CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":73,"line":11,"text":"APPROPRIATIONS                               EXPENDED BUDGET AFTER         PAID OR BUDGET     MODIFICATION         CHARGED         ENCUMBERED      RESERVED       CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":73,"line":12,"text":"BUDGET AFTER         PAID OR BUDGET     MODIFICATION         CHARGED         ENCUMBERED      RESERVED       CANCELLED  Vocational School","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":73,"line":25,"text":"Juvenile Services: Salaries & Wages                                                                          4,349,166.00    4,149,166.00    3,971,070.82             -       178,095.18           - Other Expenses                                                                              260,000.00      260,000.00      194,042.62       24,075.09      41,882.29           - Juvenile Services - Non-Secure Programs:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":73,"line":32,"text":"Office of Senior Services: Salaries & Wages                                                                            974,230.00      974,230.00      748,133.42             -       226,096.58           - Other Expenses                                                                            3,112,113.00    3,112,113.00    2,565,442.62      421,271.80     125,398.58           - War Veterans' Burial and Grave Decorations:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":73,"line":41,"text":"Solid Waste Management: Salaries & Wages                                                                          3,010,976.00    3,010,976.00    2,957,996.11             -        52,979.89           - Other Expenses                                                                              884,000.00      884,000.00      513,936.68      315,301.26      54,762.06           - Commission for Individuals with Disabilities:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":73,"line":52,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":74,"line":6,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2025 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":74,"line":10,"text":" APPROPRIATIONS                               EXPENDED BUDGET AFTER         PAID OR BUDGET     MODIFICATION         CHARGED         ENCUMBERED       RESERVED        CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":74,"line":11,"text":"APPROPRIATIONS                               EXPENDED BUDGET AFTER         PAID OR BUDGET     MODIFICATION         CHARGED         ENCUMBERED       RESERVED        CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":74,"line":12,"text":"BUDGET AFTER         PAID OR BUDGET     MODIFICATION         CHARGED         ENCUMBERED       RESERVED        CANCELLED  Public Health Priority Funding (N.J.S.A.26:2F-1)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":74,"line":31,"text":"County Superintendent of Schools: Salaries & Wages                                                                            320,621.00      320,621.00      297,070.73              -         23,550.27            - Other Expenses                                                                               11,500.00       11,500.00        6,322.60           394.06        4,783.34            - Vocational School:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":74,"line":36,"text":"County Extension Service Farm and Home Demonstration: Salaries & Wages                                                                            439,360.00      439,360.00      393,664.40              -         45,695.60            - Other Expenses                                                                               25,028.00       25,028.00       12,118.49        12,462.94          446.57            - Rutgers Co-Op Extension:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":74,"line":54,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":75,"line":6,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2025 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":75,"line":10,"text":" APPROPRIATIONS                             EXPENDED BUDGET AFTER       PAID OR BUDGET     MODIFICATION       CHARGED         ENCUMBERED       RESERVED       CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":75,"line":11,"text":"APPROPRIATIONS                             EXPENDED BUDGET AFTER       PAID OR BUDGET     MODIFICATION       CHARGED         ENCUMBERED       RESERVED       CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":75,"line":12,"text":"BUDGET AFTER       PAID OR BUDGET     MODIFICATION       CHARGED         ENCUMBERED       RESERVED       CANCELLED  RECREATION:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":75,"line":16,"text":"County Parks (N.J.S. 40:32-2.4): Salaries & Wages                                                                          7,906,483.00   7,381,483.00    7,177,488.30             -        203,994.70          - Other Expenses                                                                              642,457.00     642,457.00      512,117.43      115,244.96       15,094.61          - County Parks - Non-Profit Program:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":75,"line":37,"text":"County Air Park: Salaries & Wages                                                                             89,944.00     89,944.00       79,973.14              -          9,970.86          - Other Expenses                                                                               10,000.00     10,000.00        3,545.26           234.96        6,219.78          - Purchase of County Fleet:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":75,"line":39,"text":"Other Expenses                                                                               10,000.00     10,000.00        3,545.26           234.96        6,219.78          - Purchase of County Fleet: Other Expenses                                                                            2,500,000.00   2,500,000.00     227,965.92      2,185,318.89      86,715.19          - Repairs and Maintenance of County Vehicles:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":75,"line":43,"text":"Other Expenses                                                                            2,831,162.00   2,831,162.00    2,448,888.67      350,974.47       31,298.86          - Environmental Insurance Fund: Other Expenses                                                                              700,000.00    700,000.00       11,949.41          4,018.94     684,031.65          - Rental/Lease Office Premises:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":75,"line":53,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":76,"line":6,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2025 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":76,"line":10,"text":" APPROPRIATIONS                               EXPENDED BUDGET AFTER         PAID OR BUDGET     MODIFICATION         CHARGED         ENCUMBERED       RESERVED        CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":76,"line":11,"text":"APPROPRIATIONS                               EXPENDED BUDGET AFTER         PAID OR BUDGET     MODIFICATION         CHARGED         ENCUMBERED       RESERVED        CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":76,"line":12,"text":"BUDGET AFTER         PAID OR BUDGET     MODIFICATION         CHARGED         ENCUMBERED       RESERVED        CANCELLED  Purchase, Replacement, Repairs and Rental of Equipment:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":76,"line":14,"text":" Purchase, Replacement, Repairs and Rental of Equipment: Other Expenses                                                                              318,200.00      318,200.00      184,497.51          6,792.67     126,909.82           - Veteran's Service Bureau:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":76,"line":17,"text":"Veteran's Service Bureau: Salaries & Wages                                                                            687,963.00      687,963.00      634,673.98              -         53,289.02           - Other Expenses                                                                              222,958.00      222,958.00      193,902.71        24,599.20        4,456.09           - Ocean County Police and Firemen's Association (N.J.S. 40:23-8.9):","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":76,"line":21,"text":"Other Expenses                                                                                 2,500.00        2,500.00             -               -           2,500.00          - Salary Settlements and Adjustments: Salaries & Wages                                                                            500,000.00      500,000.00              -               -        500,000.00           - Accumulated Sick Leave at Retirement:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":76,"line":22,"text":"Salary Settlements and Adjustments: Salaries & Wages                                                                            500,000.00      500,000.00              -               -        500,000.00           - Accumulated Sick Leave at Retirement: Salaries & Wages                                                                            666,673.00      666,673.00      666,673.00              -               -             -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":76,"line":24,"text":"Accumulated Sick Leave at Retirement: Salaries & Wages                                                                            666,673.00      666,673.00      666,673.00              -               -             - N.J. Association of Counties: Other Expenses                                                                               29,655.00       29,655.00       29,655.00              -               -             -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":76,"line":41,"text":"Recycling                                                                                  1,600,000.00    1,600,000.00    1,192,027.16      104,422.44       303,550.41          - Grant Management: Matching Funds for Future Grants: Other Expenses                                                                          1,088,090.00     534,866.00              -               -        534,866.00           -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":76,"line":42,"text":"Grant Management: Matching Funds for Future Grants: Other Expenses                                                                          1,088,090.00     534,866.00              -               -        534,866.00           - Local:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":76,"line":56,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":77,"line":6,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2025 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":77,"line":10,"text":" APPROPRIATIONS                             EXPENDED BUDGET AFTER       PAID OR BUDGET     MODIFICATION       CHARGED         ENCUMBERED   RESERVED   CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":77,"line":11,"text":"APPROPRIATIONS                             EXPENDED BUDGET AFTER       PAID OR BUDGET     MODIFICATION       CHARGED         ENCUMBERED   RESERVED   CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":77,"line":12,"text":"BUDGET AFTER       PAID OR BUDGET     MODIFICATION       CHARGED         ENCUMBERED   RESERVED   CANCELLED  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//b0d34325-364a-4f02-af29-866ef016c6eb.pdf","source_label":"county-budgets-2026-ocean-county-os.pdf","page":77,"line":15,"text":" PUBLIC AND PRIVATE PROGRAMS OFFSET BY REVENUES: Grant Management: Age Friendly Grants Prg FY26                                                                       -        70,000.00       70,000.00          -            -          -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."}]