[{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//d9720011-6886-4478-a3b7-1e1f82ab70de.pdf","source_label":"county-budgets-2026-fitch-rating.pdf","page":2,"line":43,"text":" Financial Profile Financial Resilience - 'aaa'","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//d9720011-6886-4478-a3b7-1e1f82ab70de.pdf","source_label":"county-budgets-2026-fitch-rating.pdf","page":2,"line":45,"text":" Financial Resilience - 'aaa' Ocean County's financial resilience is driven by the combination of its 'Midrange' revenue 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//d9720011-6886-4478-a3b7-1e1f82ab70de.pdf","source_label":"county-budgets-2026-fitch-rating.pdf","page":2,"line":47,"text":" Ocean County's financial resilience is driven by the combination of its 'Midrange' revenue control assessment and 'Midrange' expenditure control assessment, culminating in a 'Midrange' budgetary","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//d9720011-6886-4478-a3b7-1e1f82ab70de.pdf","source_label":"county-budgets-2026-fitch-rating.pdf","page":2,"line":48,"text":"Ocean County's financial resilience is driven by the combination of its 'Midrange' revenue control assessment and 'Midrange' expenditure control assessment, culminating in a 'Midrange' budgetary","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//d9720011-6886-4478-a3b7-1e1f82ab70de.pdf","source_label":"county-budgets-2026-fitch-rating.pdf","page":3,"line":3,"text":" -- Revenue control assessment: 'Midrange' -- Expenditure control assessment: 'Midrange'","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//d9720011-6886-4478-a3b7-1e1f82ab70de.pdf","source_label":"county-budgets-2026-fitch-rating.pdf","page":3,"line":5,"text":" -- Expenditure control assessment: 'Midrange' -- Budgetary flexibility assessment: 'Midrange'","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//d9720011-6886-4478-a3b7-1e1f82ab70de.pdf","source_label":"county-budgets-2026-fitch-rating.pdf","page":3,"line":7,"text":" -- Budgetary flexibility assessment: 'Midrange' -- Minimum fund balance for current financial resilience assessment: >=15.0%","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//d9720011-6886-4478-a3b7-1e1f82ab70de.pdf","source_label":"county-budgets-2026-fitch-rating.pdf","page":3,"line":9,"text":" -- Minimum fund balance for current financial resilience assessment: >=15.0% -- Current year fund balance to expenditure ratio: 24.8% (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//d9720011-6886-4478-a3b7-1e1f82ab70de.pdf","source_label":"county-budgets-2026-fitch-rating.pdf","page":3,"line":11,"text":" -- Current year fund balance to expenditure ratio: 24.8% (2025) -- Lowest fund balance to expenditure ratio for the fiscal-year period 2021-2025: 22.8% (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//d9720011-6886-4478-a3b7-1e1f82ab70de.pdf","source_label":"county-budgets-2026-fitch-rating.pdf","page":3,"line":13,"text":" -- Lowest fund balance to expenditure ratio for the fiscal-year period 2021-2025: 22.8% (2024) Revenue Volatility - 'Midrange'","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//d9720011-6886-4478-a3b7-1e1f82ab70de.pdf","source_label":"county-budgets-2026-fitch-rating.pdf","page":3,"line":15,"text":" Revenue Volatility - 'Midrange' Ocean County's weakest historic three-year revenue performance has a modest negative impact 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//d9720011-6886-4478-a3b7-1e1f82ab70de.pdf","source_label":"county-budgets-2026-fitch-rating.pdf","page":3,"line":17,"text":" Ocean County's weakest historic three-year revenue performance has a modest negative impact on the Model Implied Rating. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//d9720011-6886-4478-a3b7-1e1f82ab70de.pdf","source_label":"county-budgets-2026-fitch-rating.pdf","page":3,"line":20,"text":" The revenue volatility metric estimates potential revenue volatility based on the issuer's historical experience relative to the median for the Fitch-rated local government portfolio. The metric helps to differentiate issuers by the scale of revenue loss that would have to be addressed through 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//d9720011-6886-4478-a3b7-1e1f82ab70de.pdf","source_label":"county-budgets-2026-fitch-rating.pdf","page":3,"line":22,"text":"experience relative to the median for the Fitch-rated local government portfolio. The metric helps to differentiate issuers by the scale of revenue loss that would have to be addressed through revenue raising, cost controls or utilization of reserves through economic cycles. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//d9720011-6886-4478-a3b7-1e1f82ab70de.pdf","source_label":"county-budgets-2026-fitch-rating.pdf","page":3,"line":25,"text":" -- Lowest three-year revenue performance (based on revenues dating back to 2005): 2.3% decrease for the three-year period ending fiscal 2011 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//d9720011-6886-4478-a3b7-1e1f82ab70de.pdf","source_label":"county-budgets-2026-fitch-rating.pdf","page":3,"line":30,"text":" Financial Profile Additional Analytical Factors and Notching: +1.0 notch (for Revenue Capacity) The model implied rating includes a +1 notch AAF due to the county's high market value 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//d9720011-6886-4478-a3b7-1e1f82ab70de.pdf","source_label":"county-budgets-2026-fitch-rating.pdf","page":3,"line":33,"text":"The model implied rating includes a +1 notch AAF due to the county's high market value per capita. This indicates a greater capacity to tap into revenue-generating resources to support governmental spending and fiscal resilience than that communicated by the metric profile. The county's fiscal 2026 equalized values of $193.6 billion equate to approximately $290,000 per capita. Fitch expects 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//d9720011-6886-4478-a3b7-1e1f82ab70de.pdf","source_label":"county-budgets-2026-fitch-rating.pdf","page":4,"line":4,"text":"The overall strength of Ocean County's demographic and economic level indicators (unemployment rate, educational attainment, median household income [MHI]) in 2025 are assessed as 'Midrange' on a composite basis, performing at the 44th percentile of Fitch's local government rating portfolio. This is due to high education attainment levels offsetting midrange median-issuer indexed adjusted MHI 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//d9720011-6886-4478-a3b7-1e1f82ab70de.pdf","source_label":"county-budgets-2026-fitch-rating.pdf","page":4,"line":7,"text":"due to high education attainment levels offsetting midrange median-issuer indexed adjusted MHI and elevated unemployment rate. -- Unemployment rate as a percentage of national rate: 123.3% 2025 (24th percentile), relative 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//d9720011-6886-4478-a3b7-1e1f82ab70de.pdf","source_label":"county-budgets-2026-fitch-rating.pdf","page":4,"line":9,"text":" -- Unemployment rate as a percentage of national rate: 123.3% 2025 (24th percentile), relative to the national rate of 4.3% ","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//d9720011-6886-4478-a3b7-1e1f82ab70de.pdf","source_label":"county-budgets-2026-fitch-rating.pdf","page":4,"line":10,"text":"-- Unemployment rate as a percentage of national rate: 123.3% 2025 (24th percentile), relative to the national rate of 4.3% -- Percent of population with a bachelor's degree or higher: 34.5% (2024) (62nd percentile)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//d9720011-6886-4478-a3b7-1e1f82ab70de.pdf","source_label":"county-budgets-2026-fitch-rating.pdf","page":4,"line":37,"text":"Ocean County's long-term liability metrics remain broadly strong across each of the three dimensions: liabilities to personal income, liabilities to governmental revenue, and carrying costs to governmental expenditures. The long-term liability composite metric in 2025 is at the 87th percentile, indicating a low liability burden relative to the Fitch's local government rating portfolio.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//d9720011-6886-4478-a3b7-1e1f82ab70de.pdf","source_label":"county-budgets-2026-fitch-rating.pdf","page":4,"line":38,"text":"liabilities to personal income, liabilities to governmental revenue, and carrying costs to governmental expenditures. The long-term liability composite metric in 2025 is at the 87th percentile, indicating a low liability burden relative to the Fitch's local government rating portfolio. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//d9720011-6886-4478-a3b7-1e1f82ab70de.pdf","source_label":"county-budgets-2026-fitch-rating.pdf","page":4,"line":43,"text":" -- Liabilities to governmental revenue: 104.5% Analyst Input (83rd percentile) (vs. 103.2% 2025 Actual) -- Carrying costs to governmental expenditures: 10.4% Analyst Input (80th percentile) (vs. 9.9% 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//d9720011-6886-4478-a3b7-1e1f82ab70de.pdf","source_label":"county-budgets-2026-fitch-rating.pdf","page":4,"line":45,"text":" -- Carrying costs to governmental expenditures: 10.4% Analyst Input (80th percentile) (vs. 9.9% 2025 Actual)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//d9720011-6886-4478-a3b7-1e1f82ab70de.pdf","source_label":"county-budgets-2026-fitch-rating.pdf","page":5,"line":1,"text":"Fitch adjusted the county's debt liabilities to reflect principal amortization on outstanding debt, issuance of debt since the end of fiscal 2025, and the current 2026 issuance. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//d9720011-6886-4478-a3b7-1e1f82ab70de.pdf","source_label":"county-budgets-2026-fitch-rating.pdf","page":5,"line":2,"text":"Fitch adjusted the county's debt liabilities to reflect principal amortization on outstanding debt, issuance of debt since the end of fiscal 2025, and the current 2026 issuance. Due to New Jersey's unique statutory accounting requirements, Fitch also adjusted total governmental","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//d9720011-6886-4478-a3b7-1e1f82ab70de.pdf","source_label":"county-budgets-2026-fitch-rating.pdf","page":5,"line":5,"text":"Due to New Jersey's unique statutory accounting requirements, Fitch also adjusted total governmental expenditures and total governmental revenues to align more with GAAP accounting practices. Fitch includes revenues and expenses from the county's current fund, the capital fund and certain county trust fund expenses and revenues to derive a denominator to calculate carrying costs and debt 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//d9720011-6886-4478-a3b7-1e1f82ab70de.pdf","source_label":"county-budgets-2026-fitch-rating.pdf","page":5,"line":6,"text":"expenditures and total governmental revenues to align more with GAAP accounting practices. Fitch includes revenues and expenses from the county's current fund, the capital fund and certain county trust fund expenses and revenues to derive a denominator to calculate carrying costs and debt to governmental revenues and expenditures. The adjustment results in a more comparable","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//d9720011-6886-4478-a3b7-1e1f82ab70de.pdf","source_label":"county-budgets-2026-fitch-rating.pdf","page":5,"line":7,"text":"includes revenues and expenses from the county's current fund, the capital fund and certain county trust fund expenses and revenues to derive a denominator to calculate carrying costs and debt to governmental revenues and expenditures. The adjustment results in a more comparable governmental revenue and expenditure number for the county when compared with other issuers 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//d9720011-6886-4478-a3b7-1e1f82ab70de.pdf","source_label":"county-budgets-2026-fitch-rating.pdf","page":5,"line":8,"text":"trust fund expenses and revenues to derive a denominator to calculate carrying costs and debt to governmental revenues and expenditures. The adjustment results in a more comparable governmental revenue and expenditure number for the county when compared with other issuers in Fitch's overall portfolio subject to GAAP reporting requirements.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//d9720011-6886-4478-a3b7-1e1f82ab70de.pdf","source_label":"county-budgets-2026-fitch-rating.pdf","page":5,"line":9,"text":"governmental revenues and expenditures. The adjustment results in a more comparable governmental revenue and expenditure number for the county when compared with other issuers in Fitch's overall portfolio subject to GAAP reporting requirements. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//d9720011-6886-4478-a3b7-1e1f82ab70de.pdf","source_label":"county-budgets-2026-fitch-rating.pdf","page":6,"line":29,"text":" ENTITY/DEBT RATING RECOVERY PRIOR Ocean","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//d9720011-6886-4478-a3b7-1e1f82ab70de.pdf","source_label":"county-budgets-2026-fitch-rating.pdf","page":8,"line":32,"text":"reports, Fitch must rely on the work of experts, including independent auditors with respect to financial statements and attorneys with respect to legal and tax matters. Further, ratings and forecasts of financial and other information are inherently forward-looking and embody assumptions and predictions about future events that by their nature cannot be verified as facts. As a result, despite any","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//d9720011-6886-4478-a3b7-1e1f82ab70de.pdf","source_label":"county-budgets-2026-fitch-rating.pdf","page":8,"line":33,"text":"financial statements and attorneys with respect to legal and tax matters. Further, ratings and forecasts of financial and other information are inherently forward-looking and embody assumptions and predictions about future events that by their nature cannot be verified as facts. As a result, despite any verification of current facts, ratings and forecasts can be affected by future events or conditions 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//d9720011-6886-4478-a3b7-1e1f82ab70de.pdf","source_label":"county-budgets-2026-fitch-rating.pdf","page":8,"line":37,"text":"were not anticipated at the time a rating or forecast was issued or affirmed. Fitch Ratings makes routine, commonly-accepted adjustments to reported financial data in accordance with the relevant criteria and/or industry standards to provide financial metric consistency for entities in the same sector or asset class.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//d9720011-6886-4478-a3b7-1e1f82ab70de.pdf","source_label":"county-budgets-2026-fitch-rating.pdf","page":8,"line":38,"text":"routine, commonly-accepted adjustments to reported financial data in accordance with the relevant criteria and/or industry standards to provide financial metric consistency for entities in the same sector or asset class. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//d9720011-6886-4478-a3b7-1e1f82ab70de.pdf","source_label":"county-budgets-2026-fitch-rating.pdf","page":9,"line":20,"text":"sell, or hold any security. Ratings do not comment on the adequacy of market price, the suitability of any security for a particular investor, or the tax-exempt nature or taxability of payments made in respect to any security. Fitch receives fees from issuers, insurers, guarantors, other obligors, and underwriters for rating securities. Such fees generally vary from US$1,000 to US$750,000 (or 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//d9720011-6886-4478-a3b7-1e1f82ab70de.pdf","source_label":"county-budgets-2026-fitch-rating.pdf","page":9,"line":23,"text":"underwriters for rating securities. Such fees generally vary from US$1,000 to US$750,000 (or the applicable currency equivalent) per issue. In certain cases, Fitch will rate all or a number of issues issued by a particular issuer, or insured or guaranteed by a particular insurer or guarantor, for a single annual fee. Such fees are expected to vary from US$10,000 to US$1,500,000 (or the applicable currency","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//d9720011-6886-4478-a3b7-1e1f82ab70de.pdf","source_label":"county-budgets-2026-fitch-rating.pdf","page":9,"line":28,"text":"consent by Fitch to use its name as an expert in connection with any registration statement filed under the United States securities laws, the Financial Services and Markets Act of 2000 of the United Kingdom, or the securities laws of any particular jurisdiction. Due to the relative efficiency of electronic publishing and distribution, Fitch research may be available to electronic subscribers up to three days","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//d9720011-6886-4478-a3b7-1e1f82ab70de.pdf","source_label":"county-budgets-2026-fitch-rating.pdf","page":9,"line":34,"text":"For Australia, New Zealand, Taiwan and South Korea only: Fitch Australia Pty Ltd holds an Australian financial services license (AFS license no. 337123) which authorizes it to provide credit ratings to wholesale clients only. Credit ratings information published by Fitch is not intended to be used by persons who are retail clients within the meaning of the Corporations Act 2001.Fitch Ratings, Inc. 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//26fa9cec-a81b-4d6c-ad60-0a8980210222.pdf","source_label":"county-budgets-2026-moody-s-rating.pdf","page":1,"line":12,"text":"Bonds, Series 2026, We maintain a Aaa on the county's issuer and general obligation ratings. The outlook is stable. The county had around $551.6 million in total debt outstanding at the end of 2025 of which $510.6 million is county bonds, notes, and loans and $41 million is related to the Ocean County Utilities Authority. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//26fa9cec-a81b-4d6c-ad60-0a8980210222.pdf","source_label":"county-budgets-2026-moody-s-rating.pdf","page":1,"line":17,"text":" Ocean County, NJ's Aaa issuer rating incorporates credit strengths including a highly stable financial position at a solid reserve level (available fund balance is 22% of revenue), and abundant taxable property wealth (full value per capita is almost $300,000) supported by Jersey Shore beachfront property that has","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//26fa9cec-a81b-4d6c-ad60-0a8980210222.pdf","source_label":"county-budgets-2026-moody-s-rating.pdf","page":1,"line":18,"text":"Ocean County, NJ's Aaa issuer rating incorporates credit strengths including a highly stable financial position at a solid reserve level (available fund balance is 22% of revenue), and abundant taxable property wealth (full value per capita is almost $300,000) supported by Jersey Shore beachfront property that has become extremely valuable. A strong financial management team will continue to preserve a solid balance","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//26fa9cec-a81b-4d6c-ad60-0a8980210222.pdf","source_label":"county-budgets-2026-moody-s-rating.pdf","page":1,"line":20,"text":"wealth (full value per capita is almost $300,000) supported by Jersey Shore beachfront property that has become extremely valuable. A strong financial management team will continue to preserve a solid balance sheet with minimal volatility. Liquidity is excellent - net cash is 55.5% of revenue. Fiscal 2026 operations are trending well to budget and management is expecting to end 2026 similar to 2025, Ocean County's","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//26fa9cec-a81b-4d6c-ad60-0a8980210222.pdf","source_label":"county-budgets-2026-moody-s-rating.pdf","page":1,"line":21,"text":"become extremely valuable. A strong financial management team will continue to preserve a solid balance sheet with minimal volatility. Liquidity is excellent - net cash is 55.5% of revenue. Fiscal 2026 operations are trending well to budget and management is expecting to end 2026 similar to 2025, Ocean County's leverage is moderate at about 217% of revenue, which is lower than most highly rated NJ counties.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//26fa9cec-a81b-4d6c-ad60-0a8980210222.pdf","source_label":"county-budgets-2026-moody-s-rating.pdf","page":1,"line":22,"text":"sheet with minimal volatility. Liquidity is excellent - net cash is 55.5% of revenue. Fiscal 2026 operations are trending well to budget and management is expecting to end 2026 similar to 2025, Ocean County's leverage is moderate at about 217% of revenue, which is lower than most highly rated NJ counties. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//26fa9cec-a81b-4d6c-ad60-0a8980210222.pdf","source_label":"county-budgets-2026-moody-s-rating.pdf","page":1,"line":23,"text":"trending well to budget and management is expecting to end 2026 similar to 2025, Ocean County's leverage is moderate at about 217% of revenue, which is lower than most highly rated NJ counties. The Aaa rating on the county's generai obligation bonds is based on the full faith and credit pledge of the","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//26fa9cec-a81b-4d6c-ad60-0a8980210222.pdf","source_label":"county-budgets-2026-moody-s-rating.pdf","page":1,"line":30,"text":" The stable outlook recognizes that strong budget management will continue to allow little volatility in financial operations. The tax base will continue to strengthen and leverage is unlikely to increase significantly.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//26fa9cec-a81b-4d6c-ad60-0a8980210222.pdf","source_label":"county-budgets-2026-moody-s-rating.pdf","page":1,"line":31,"text":"The stable outlook recognizes that strong budget management will continue to allow little volatility in financial operations. The tax base will continue to strengthen and leverage is unlikely to increase significantly. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//26fa9cec-a81b-4d6c-ad60-0a8980210222.pdf","source_label":"county-budgets-2026-moody-s-rating.pdf","page":1,"line":40,"text":" Indications that available fund balance could slip below 20% of revenue on a sustained basis Significant increase in debt beyond levels currently contemplated or approaching 325% of revenues ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//26fa9cec-a81b-4d6c-ad60-0a8980210222.pdf","source_label":"county-budgets-2026-moody-s-rating.pdf","page":1,"line":41,"text":"Indications that available fund balance could slip below 20% of revenue on a sustained basis Significant increase in debt beyond levels currently contemplated or approaching 325% of revenues PROFILE","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//26fa9cec-a81b-4d6c-ad60-0a8980210222.pdf","source_label":"county-budgets-2026-moody-s-rating.pdf","page":2,"line":12,"text":" For ratings issued on a program, series, category/class of debt or security, certain regulatory disclosures applicable to each rating of a subsequently issued bond or note of the same series, category/class of debt, or security, or pursuant to a program for which the ratings are derived exclusively from existing ratings, in","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//26fa9cec-a81b-4d6c-ad60-0a8980210222.pdf","source_label":"county-budgets-2026-moody-s-rating.pdf","page":2,"line":13,"text":"For ratings issued on a program, series, category/class of debt or security, certain regulatory disclosures applicable to each rating of a subsequently issued bond or note of the same series, category/class of debt, or security, or pursuant to a program for which the ratings are derived exclusively from existing ratings, in accordance with Moody's rating practices, can be found in the most recent Credit Rating Announcement","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//26fa9cec-a81b-4d6c-ad60-0a8980210222.pdf","source_label":"county-budgets-2026-moody-s-rating.pdf","page":2,"line":20,"text":"to the provisional rating assigned, and in relation to a definitive rating that may be assigned subsequent to the final issuance of the debt, in each case where the transaction structure and terms have not changed prior to the assignment of the definitive rating in a manner that would have affected the rating. ","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//26fa9cec-a81b-4d6c-ad60-0a8980210222.pdf","source_label":"county-budgets-2026-moody-s-rating.pdf","page":3,"line":1,"text":"DEBT OR DEBT-LIKE SECURITIES, AND MATERIALS, PRODUCTS, SERVICES AND INFORMATION PUBLISHED OR OTHERWISE MADE AVAILABLE BY MOODY'S (COLLECTIVELY, \"MATERIALS\") MAY INCLUDE SUCH CURRENT OPINIONS. MOODY'S DEFINES CREDIT RISK AS THE RISK THAT AN","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//26fa9cec-a81b-4d6c-ad60-0a8980210222.pdf","source_label":"county-budgets-2026-moody-s-rating.pdf","page":3,"line":4,"text":"INCLUDE SUCH CURRENT OPINIONS. MOODY'S DEFINES CREDIT RISK AS THE RISK THAT AN ENTITY MAY NOT MEET ITS CONTRACTUAL FINANCIAL OBLIGATIONS AS THEY COME DUE AND ANY ESTIMATED FINANCIAL LOSS IN THE EVENT OF DEFAULT OR IMPAIRMENT. SEE APPLICABLE MOODY'S RATING SYMBOLS AND DEFINITIONS PUBLICATION FOR INFORMATION ON THE TYPES","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//26fa9cec-a81b-4d6c-ad60-0a8980210222.pdf","source_label":"county-budgets-2026-moody-s-rating.pdf","page":3,"line":5,"text":"ENTITY MAY NOT MEET ITS CONTRACTUAL FINANCIAL OBLIGATIONS AS THEY COME DUE AND ANY ESTIMATED FINANCIAL LOSS IN THE EVENT OF DEFAULT OR IMPAIRMENT. SEE APPLICABLE MOODY'S RATING SYMBOLS AND DEFINITIONS PUBLICATION FOR INFORMATION ON THE TYPES OF CONTRACTUAL FINANCIAL OBLIGATIONS ADDRESSED BY MOODY'S CREDIT RATINGS. CREDIT","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//26fa9cec-a81b-4d6c-ad60-0a8980210222.pdf","source_label":"county-budgets-2026-moody-s-rating.pdf","page":3,"line":7,"text":"MOODY'S RATING SYMBOLS AND DEFINITIONS PUBLICATION FOR INFORMATION ON THE TYPES OF CONTRACTUAL FINANCIAL OBLIGATIONS ADDRESSED BY MOODY'S CREDIT RATINGS. CREDIT RATINGS DO NOT ADDRESS ANY OTHER RISK, INCLUDING BUT NOT LIMITED TO: LIQUIDITY RISK, MARKET VALUE RISK, OR PRICE VOLATILITY, CREDIT RATINGS, NON-CREDIT ASSESSMENTS","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//26fa9cec-a81b-4d6c-ad60-0a8980210222.pdf","source_label":"county-budgets-2026-moody-s-rating.pdf","page":3,"line":15,"text":"CREDIT RATINGS, ASSESSMENTS, OTHER OPINIONS AND MATERIALS DO NOT CONSTITUTE OR PROVIDE LEGAL, COMPLIANCE, INVESTMENT, FINANCIAL OR OTHER PROFESSIONAL ADVICE, AND MOODY'S CREDIT RATINGS, ASSESSMENTS, OTHER OPINIONS AND MATERIALS ARE NOT AND DO NOT PROVIDE RECOMMENDATIONS TO PURCHASE, SELL, OR HOLD PARTICULAR","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//26fa9cec-a81b-4d6c-ad60-0a8980210222.pdf","source_label":"county-budgets-2026-moody-s-rating.pdf","page":3,"line":17,"text":"AND MOODY'S CREDIT RATINGS, ASSESSMENTS, OTHER OPINIONS AND MATERIALS ARE NOT AND DO NOT PROVIDE RECOMMENDATIONS TO PURCHASE, SELL, OR HOLD PARTICULAR SECURITIES. MOODY'S CREDIT RATINGS, ASSESSMENTS, OTHER OPINIONS AND MATERIALS DO NOT COMMENT ON THE SUITABILITY OF AN INVESTMENT FOR ANY PARTICULAR INVESTOR.","text_method":"ocr_oriented","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":5,"line":16,"text":"Schedule of Expenditures of Federal Awards A 173 Schedule of Expenditures of State Financial Assistance B 181 Notes to Schedules of Expenditures of Federal Awards and State Financial Assistance 185 Schedule of Findings & Questioned Costs 187","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":5,"line":17,"text":"Schedule of Expenditures of State Financial Assistance B 181 Notes to Schedules of Expenditures of Federal Awards and State Financial Assistance 185 Schedule of Findings & Questioned Costs 187 Schedule of Prior Year Findings & Questioned Costs As Prepared by Management 191","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":7,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":9,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":9,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":9,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":9,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":9,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":9,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":9,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":9,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":9,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":9,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":9,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":9,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":9,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":9,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":9,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":9,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":10,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":10,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":10,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":10,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":10,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":10,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":10,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":10,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":10,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":10,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":10,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":10,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":10,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":10,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":10,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":11,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":11,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":11,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":11,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":11,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":11,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":11,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":11,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":11,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":11,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":11,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":11,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":11,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":11,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":11,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":13,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":13,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":13,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":13,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":13,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":13,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":13,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":13,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":13,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":13,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":13,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":14,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":14,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":14,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":15,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":17,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":17,"line":23,"text":"County Share of Added and Omitted Taxes A-5 3,311,634.57 3,626,970.19 Revenue Accounts Receivable A-6 2,059,138.26 2,060,634.62 Inventory: Central Supply Warehouse A-7 383,108.77 478,741.60","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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":17,"line":29,"text":"General Capital Fund A-8 222,090.88 240,088.07 Grant Fund A 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":17,"line":36,"text":" State & Federal Grants: Cash and Cash Equivalents A-4 65,538,931.19 94,005,736.96 Mortgage Receivable A-17 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":17,"line":39,"text":"Mortgage Receivable A-17 5,464,788.97 5,082,579.03 Grants Receivable A-22 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":17,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":17,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":18,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":18,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":18,"line":17,"text":"Liabilities: Appropriation Reserves A-3, A-9 $ 30,556,396.45 $ 24,783,711.87 Reserve for Encumbrances A-3, A-9 39,825,264.30 41,530,161.46 Accounts Payable A-10 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":18,"line":20,"text":"Accounts Payable A-10 6,631,403.05 6,657,559.27 Reserve for Payroll Liabilities A-11 3,689,553.33 2,884,261.62 Sales Tax Payable - Parks A 46.26 48.29 Parks - Due to Cuisine on the Green A 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":18,"line":32,"text":"Reserve for Receivables & Other Assets A 8,424,006.76 9,954,371.74 Fund Balance A-1 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":18,"line":36,"text":" State & Federal Grants: Interfund - Current Fund A-16 2,336,790.00 3,414,197.53 Reserve for Mortgage Receivable A-17 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":18,"line":43,"text":"Reserve for Encumbrances A-23 61,031,902.81 92,194,442.26 Due to Grantor A - 53,336.61 Appropriated Reserves A-23 41,146,030.12 52,513,598.95 Unappropriated Reserves A-24 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":18,"line":44,"text":"Due to Grantor A - 53,336.61 Appropriated Reserves A-23 41,146,030.12 52,513,598.95 Unappropriated Reserves A-24 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":18,"line":45,"text":"Appropriated Reserves A-23 41,146,030.12 52,513,598.95 Unappropriated Reserves A-24 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":18,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":18,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":18,"line":54,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement. \u0014\u0013","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":19,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":19,"line":12,"text":"REFERENCE 2025 2024 Revenue & Other Income Realized: Fund Balance Utilized A-1, A-2 $ 38,500,000.00 $ 37,500,000.00 Miscellaneous Revenue Anticipated A-2 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":19,"line":13,"text":"Revenue & Other Income Realized: Fund Balance Utilized A-1, A-2 $ 38,500,000.00 $ 37,500,000.00 Miscellaneous Revenue Anticipated A-2 94,999,426.65 187,504,249.63 Receipts From Current Taxes A-2 497,909,182.00 455,897,751.00","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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":19,"line":14,"text":"Fund Balance Utilized A-1, A-2 $ 38,500,000.00 $ 37,500,000.00 Miscellaneous Revenue Anticipated A-2 94,999,426.65 187,504,249.63 Receipts From Current Taxes A-2 497,909,182.00 455,897,751.00 Nonbudget Revenue A-2 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":19,"line":16,"text":"Receipts From Current Taxes A-2 497,909,182.00 455,897,751.00 Nonbudget Revenue A-2 10,096,841.16 8,306,809.24 Other Credits to Income: Prior Year Interfunds Returned A-1 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":19,"line":19,"text":"Prior Year Interfunds Returned A-1 1,175,810.48 - Unexpended Balance of Appropriation Reserves A-9 24,508,013.17 21,957,397.15 Cancelled Accounts Payable A-10 178,641.77 184,973.80 Cancelled Federal and State Grant Appropriated Reserves A-23 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":19,"line":21,"text":"Cancelled Accounts Payable A-10 178,641.77 184,973.80 Cancelled Federal and State Grant Appropriated Reserves A-23 11,099,087.07 7,291,021.12 Cancellation of 2025 Emergency Appropriation A-1 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":19,"line":22,"text":"Cancelled Federal and State Grant Appropriated Reserves A-23 11,099,087.07 7,291,021.12 Cancellation of 2025 Emergency Appropriation A-1 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":19,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":19,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":19,"line":27,"text":"Expenditures: Budget Appropriations Operations: Salaries & Wages A-3 160,589,408.00 154,389,769.00","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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":19,"line":29,"text":"Operations: Salaries & Wages A-3 160,589,408.00 154,389,769.00 Other Expenses A-3 260,514,634.00 329,119,563.00 Capital Improvement Fund A-3 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":19,"line":32,"text":"Capital Improvement Fund A-3 93,867,306.00 71,247,689.00 Debt Service A-3 59,010,504.56 57,049,301.89 Deferred Charges and Statutory Expenditures A-3 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":19,"line":33,"text":"Debt Service A-3 59,010,504.56 57,049,301.89 Deferred Charges and Statutory Expenditures A-3 54,968,733.64 57,864,147.90 Other Expenditures and Adjustments: Refund of Prior Year Revenue A-4 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":19,"line":34,"text":"Deferred Charges and Statutory Expenditures A-3 54,968,733.64 57,864,147.90 Other Expenditures and Adjustments: Refund of Prior Year Revenue A-4 14,673.26 68,316.82 Interfunds Advanced A-1 - 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":19,"line":35,"text":"Other Expenditures and Adjustments: Refund of Prior Year Revenue A-4 14,673.26 68,316.82 Interfunds Advanced A-1 - 860,424.06 Cancelled Federal and State Grant Receivables A-22 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":19,"line":37,"text":"Interfunds Advanced A-1 - 860,424.06 Cancelled Federal and State Grant Receivables A-22 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":19,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":19,"line":41,"text":" Statutory Excess to Fund Balance 40,405,860.38 40,783,194.62 Fund Balance, January 1 A 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":19,"line":42,"text":"Statutory Excess to Fund Balance 40,405,860.38 40,783,194.62 Fund Balance, January 1 A 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":19,"line":45,"text":"Decreased by: Utilization as Anticipated Revenue A-1, A-2 38,500,000.00 37,500,000.00 Fund Balance, December 31 A $ 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":19,"line":47,"text":" Fund Balance, December 31 A $ 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":19,"line":52,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement. 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":20,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":20,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":20,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":20,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":20,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":20,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":20,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":20,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":20,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":20,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":20,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":20,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":20,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":20,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":20,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":20,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":20,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":20,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":20,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":20,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":20,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":20,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":20,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":20,"line":72,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement. 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":21,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":21,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":21,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":21,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":21,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":21,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":21,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":21,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":21,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":21,"line":68,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement. 13","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":22,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":22,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":22,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":22,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":22,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":22,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":22,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":22,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":22,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":22,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":22,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":22,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":22,"line":62,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement. 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":23,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":23,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":23,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":23,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":23,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":23,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":23,"line":56,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement. 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":24,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":24,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":24,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":24,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":24,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":24,"line":34,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement. 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":25,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":25,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":25,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":25,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":25,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":25,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":25,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":25,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":25,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":25,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":25,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":25,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":25,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":25,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":26,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":26,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":26,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":26,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":26,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":26,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":26,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":26,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":26,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":26,"line":30,"text":"Warehouse/Record Storage: 18 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":26,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":26,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":26,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":26,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":26,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":26,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":26,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":26,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":26,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":26,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":26,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":26,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":26,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":26,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":27,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":27,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":27,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":27,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":27,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":27,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":27,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":27,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":27,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":27,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":28,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":28,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":28,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":28,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":28,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":28,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":28,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":28,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":28,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":28,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":28,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":28,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":28,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":29,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":29,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":29,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":29,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":29,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":29,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":29,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":29,"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 - 21 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":29,"line":29,"text":"Other Expenses 315,682.00 315,682.00 202,767.86 31,724.95 81,189.19 - 21 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":29,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":29,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":30,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":30,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":30,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":30,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":30,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":30,"line":29,"text":"Department of Human Services: 22 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":30,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":30,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":31,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":31,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":31,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":31,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":31,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":31,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":31,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":31,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":32,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":32,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":32,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":32,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":32,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":32,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":32,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":33,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":33,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":33,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":33,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":33,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":33,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":33,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":33,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":33,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":34,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":34,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":34,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":34,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":34,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":34,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":34,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":34,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":34,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":34,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":34,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":34,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":35,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":35,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":35,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":35,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":35,"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."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":35,"line":16,"text":"PUBLIC AND PRIVATE PROGRAMS OFFSET BY REVENUES: Grant Management: Age Friendly Grants Prg FY26 - 70,000.00 70,000.00 - - - Area Plan III-E - Admin FY25 10,613.00 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":35,"line":17,"text":"Grant Management: Age Friendly Grants Prg FY26 - 70,000.00 70,000.00 - - - Area Plan III-E - Admin FY25 10,613.00 10,613.00 10,613.00 - - - Area Plan III-E - State FY25 106,942.00 106,942.00 106,942.00 - - -","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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":35,"line":21,"text":"Adult Protect Svcs FY25 451,670.00 451,670.00 451,670.00 - - - Allergan Payment 3 - 195,152.00 195,152.00 - - - AAA NJSnap FY25 368,699.00 468,700.00 468,700.00 - - - ARRIVE Together FY25 - 135,800.00 135,800.00 - - -","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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":35,"line":29,"text":"Clean Communities FY25 - 273,577.00 273,577.00 - - - 27 Community Development Block Grant FY26 - 1,369,138.00 1,369,138.00 - - - Council of the Arts FY25 264,500.00 264,500.00 264,500.00 - - - CVS Payment 3 - 344,978.00 344,978.00 - - -","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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":35,"line":31,"text":"Council of the Arts FY25 264,500.00 264,500.00 264,500.00 - - - CVS Payment 3 - 344,978.00 344,978.00 - - - DCA: Home Delivered Meals FY25 72,171.00 72,171.00 72,171.00 - - - DHS Emergency Food and Shelter FY25 999,780.00 999,780.00 999,780.00 - - -","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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":35,"line":34,"text":"DHS Emergency Food and Shelter FY25 999,780.00 999,780.00 999,780.00 - - - 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":35,"line":45,"text":"Human Services Advisory Service FY 26 - 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 Train & Equip FY13 13,311.00 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":35,"line":46,"text":"Insurance Fraud Program FY25 - 248,401.00 248,401.00 - - - Janssen Payment 5 - 598,020.00 598,020.00 - - - Law Enforcement Train & Equip FY13 13,311.00 13,311.00 13,311.00 - - - MAT Initiative FY26 - 414,526.00 414,526.00 - - -","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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":35,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":36,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":36,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":36,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":36,"line":12,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED NJ Co History Partnership FY25 134,329.00 134,329.00 134,329.00 - - -","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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":36,"line":22,"text":"Ocean Area Plan - State FY25 120,292.00 120,292.00 120,292.00 - - - Ocean Area Plan Grant FY24 12,312.00 12,312.00 12,312.00 - - - Ocean Area Plan Grant FY25 2,688,590.00 2,688,590.00 2,688,590.00 - - - OC Reentry Coord Prg FY25 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":36,"line":23,"text":"Ocean Area Plan Grant FY24 12,312.00 12,312.00 12,312.00 - - - Ocean Area Plan Grant FY25 2,688,590.00 2,688,590.00 2,688,590.00 - - - OC Reentry Coord Prg FY25 100,000.00 100,000.00 100,000.00 - - - OC Reentry Coord Prg FY26 - 50,000.00 50,000.00 - - -","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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":36,"line":39,"text":"State Facilities Education Act FY26 - 55,080.00 55,080.00 - - - State Health Insurance Assistance Program FY25 - 51,000.00 51,000.00 - - - State Homeland Security FY 24 223,705.00 223,705.00 223,705.00 - - - Subregional Transportation FY 26 - 195,477.00 195,477.00 - - -","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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":36,"line":43,"text":"Supp Aging Supportive Svcs FY25 232,634.00 232,634.00 232,634.00 - - - Teva Payment 3 - 187,423.00 187,423.00 - - - Traffic Enf Program FY26 - 84,000.00 84,000.00 - - - U.S. 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":36,"line":49,"text":"Victims of Crime Act FY24 529,109.00 529,109.00 529,109.00 - - - Walgreens Payment 2 - 13,716.00 13,716.00 - - - Walgreens Payment 3 - 161,925.00 161,925.00 - - - ","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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":36,"line":50,"text":"Walgreens Payment 2 - 13,716.00 13,716.00 - - - Walgreens Payment 3 - 161,925.00 161,925.00 - - - ","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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":36,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":37,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":37,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":37,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":37,"line":12,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED WIOA Plan 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":37,"line":20,"text":" Total Public and Private Programs Offset by Revenues 12,280,107.00 29,878,660.00 29,878,660.00 - - - Contingent 200,000.00 200,000.00 - - 200,000.00 -","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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":37,"line":27,"text":"Detail: Salaries & Wages 163,638,408.00 160,589,408.00 152,713,747.37 5,040.00 7,870,620.63 - Other Expenses 238,042,561.00 260,514,634.00 215,628,571.31 25,960,726.03 16,925,336.67 2,000,000.00 29","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":37,"line":37,"text":"Road Overlays and Reconstruction - Engineering 1,500,000.00 1,500,000.00 991,238.06 508,224.63 537.31 - Purchase of Data Processing Equipment 6,467,263.00 6,467,263.00 3,107,073.06 3,228,626.93 131,563.01 - Purchase of Communication Equipment 500,000.00 500,000.00 101,604.08 127,868.70 270,527.22 - Purchase of Office Equipment, Machinery and Furniture 3,350,000.00 3,350,000.00 1,624,155.83 1,256,981.97 468,862.20 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":37,"line":38,"text":"Purchase of Data Processing Equipment 6,467,263.00 6,467,263.00 3,107,073.06 3,228,626.93 131,563.01 - Purchase of Communication Equipment 500,000.00 500,000.00 101,604.08 127,868.70 270,527.22 - Purchase of Office Equipment, Machinery and Furniture 3,350,000.00 3,350,000.00 1,624,155.83 1,256,981.97 468,862.20 - Purchase of Trucks 4,500,000.00 4,500,000.00 - 4,213,217.86 286,782.14 -","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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":37,"line":39,"text":"Purchase of Communication Equipment 500,000.00 500,000.00 101,604.08 127,868.70 270,527.22 - Purchase of Office Equipment, Machinery and Furniture 3,350,000.00 3,350,000.00 1,624,155.83 1,256,981.97 468,862.20 - Purchase of Trucks 4,500,000.00 4,500,000.00 - 4,213,217.86 286,782.14 - Timekeeping Software and Equipment 200,000.00 500,000.00 4,499.97 265,978.98 229,521.05 -","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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":37,"line":40,"text":"Purchase of Office Equipment, Machinery and Furniture 3,350,000.00 3,350,000.00 1,624,155.83 1,256,981.97 468,862.20 - Purchase of Trucks 4,500,000.00 4,500,000.00 - 4,213,217.86 286,782.14 - Timekeeping Software and Equipment 200,000.00 500,000.00 4,499.97 265,978.98 229,521.05 - Engineering Projects - Design, Permits and Other 175,000.00 175,000.00 66,932.90 102,935.87 5,131.23 -","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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":37,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":38,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":38,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":38,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":38,"line":12,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED COUNTY DEBT 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":38,"line":14,"text":" COUNTY DEBT SERVICE: Payment of State Aid County College Bonds (N.J.S. 18A:64A-22.6) 2,165,000.00 2,165,000.00 2,165,000.00 - - - Other Bonds 38,245,000.00 38,245,000.00 38,245,000.00 - - -","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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":38,"line":15,"text":"COUNTY DEBT SERVICE: Payment of State Aid County College Bonds (N.J.S. 18A:64A-22.6) 2,165,000.00 2,165,000.00 2,165,000.00 - - - Other Bonds 38,245,000.00 38,245,000.00 38,245,000.00 - - - Interest on State Aid County College Bonds (N.J.S. 18A:64A-22.6) 317,348.00 317,348.00 317,347.22 - - 0.78","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":38,"line":21,"text":"NJ Environmental Infrastructure Fund Loans: Trust Loan 108,538.00 108,538.00 106,530.89 - - 2,007.11 Total County Debt Service 59,012,513.00 59,012,513.00 59,010,504.56 - - 2,008.44 DEFERRED CHARGES AND STATUTORY EXPENDITURES: Prior Year Bills:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":38,"line":22,"text":"Total County Debt Service 59,012,513.00 59,012,513.00 59,010,504.56 - - 2,008.44 DEFERRED CHARGES AND STATUTORY EXPENDITURES: Prior Year Bills: Other Expenses 110,291.00 110,291.00 110,290.59 - - 0.41","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":38,"line":32,"text":"24-04: Western & Manchester 950,000.00 950,000.00 950,000.00 - - - Statutory Expenditures: Public Employees' Retirement System 16,140,296.00 16,140,296.00 16,140,296.00 - - - Social Security System (O.A.S.I.) 12,150,000.00 12,150,000.00 11,335,438.47 - 814,561.53 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":38,"line":37,"text":"Defined Contribution Retirement Plan 100,000.00 100,000.00 49,217.21 - 50,782.79 - Other Pension Liabilities 300,000.00 800,000.00 67,531.42 - 732,468.58 - N.J. Temporary Disability Insurance 597,345.00 597,345.00 12,937.11 - 584,407.89 - N.J. Catastrophic Illness Fund - Right-to-Know 6,600.00 6,600.00 6,600.00 - - -","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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":38,"line":38,"text":"Other Pension Liabilities 300,000.00 800,000.00 67,531.42 - 732,468.58 - N.J. Temporary Disability Insurance 597,345.00 597,345.00 12,937.11 - 584,407.89 - N.J. Catastrophic Illness Fund - Right-to-Know 6,600.00 6,600.00 6,600.00 - - - Total Deferred Charges and Statutory Appropriations 54,498,227.00 54,998,227.00 52,786,512.85 - 2,182,220.79 29,493.36","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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":38,"line":40,"text":"N.J. Catastrophic Illness Fund - Right-to-Know 6,600.00 6,600.00 6,600.00 - - - Total Deferred Charges and Statutory Appropriations 54,498,227.00 54,998,227.00 52,786,512.85 - 2,182,220.79 29,493.36 Total General Appropriations for County Purposes $ 608,759,015.00 $ 628,982,088.00 $ 556,568,925.46 $ 39,825,264.30 $ 30,556,396.45 2,031,501.80 Original Budget $ 608,759,015.00","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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":38,"line":41,"text":"Total Deferred Charges and Statutory Appropriations 54,498,227.00 54,998,227.00 52,786,512.85 - 2,182,220.79 29,493.36 Total General Appropriations for County Purposes $ 608,759,015.00 $ 628,982,088.00 $ 556,568,925.46 $ 39,825,264.30 $ 30,556,396.45 2,031,501.80 Original Budget $ 608,759,015.00 Appropriation by 40A:4-87 18,223,073.00","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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":38,"line":42,"text":"Total General Appropriations for County Purposes $ 608,759,015.00 $ 628,982,088.00 $ 556,568,925.46 $ 39,825,264.30 $ 30,556,396.45 2,031,501.80 Original Budget $ 608,759,015.00 Appropriation by 40A:4-87 18,223,073.00 Emergency Appropriations 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":38,"line":43,"text":"Original Budget $ 608,759,015.00 Appropriation by 40A:4-87 18,223,073.00 Emergency Appropriations 2,000,000.00 $ 628,982,088.00","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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":38,"line":44,"text":"Appropriation by 40A:4-87 18,223,073.00 Emergency Appropriations 2,000,000.00 $ 628,982,088.00 ","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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":38,"line":49,"text":"Inventory - Central Supply Warehouse 534,883.82 Local Match - Due to Grant Fund 761,703.00 Reserve for Federal & State Grants 29,878,660.00 $ 556,568,925.46","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":38,"line":50,"text":"Local Match - Due to Grant Fund 761,703.00 Reserve for Federal & State Grants 29,878,660.00 $ 556,568,925.46 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":38,"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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":39,"line":30,"text":"Road Opening Permits B-6 350,481.89 310,682.89 P.B./Engineering Developer Agreement B-6 538,055.60 462,116.35 Subdivision and Site Plan Fees B-6 153,945.12 62,618.32 Uniform Fire Safety Act N.J.S.A. 53:27D-192 B-6 681,120.59 453,836.80","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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":39,"line":35,"text":"Solid Waste Inclusion B-6 44,085.05 44,085.05 Recycling Revenue and Residue B-6 6,463,475.51 5,913,615.10 Inmate Welfare Fund - Commissary Account B-6 946,666.76 1,043,320.13 Disposal of Forfeited Property - 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":39,"line":44,"text":"Storm Recovery B-6 3,783,966.58 3,783,966.58 Self Insurance - General B-6 19,529,344.16 20,085,996.32 Self Insurance - Unemployment Insurance B-6 2,365,213.78 2,259,489.79 Weights and Measures B-6 86,587.91 95,066.61","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":39,"line":45,"text":"Self Insurance - General B-6 19,529,344.16 20,085,996.32 Self Insurance - Unemployment Insurance B-6 2,365,213.78 2,259,489.79 Weights and Measures B-6 86,587.91 95,066.61 Tax Board Filing Fees B-6 737,366.31 706,429.77","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":39,"line":64,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement. 31","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":40,"line":6,"text":"GENERAL CAPITAL 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":40,"line":23,"text":" LIABILITIES, RESERVES & FUND BALANCE Interfund - Current Fund C $ 222,090.88 $ 240,088.07","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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":40,"line":35,"text":"Interest Earned on Proceeds of Bonds C-10 7,820,880.31 4,087,422.50 Payment of Serial Bonds C-11 2,999,053.92 4,134,574.38 Beach Erosion C-12 7,133,492.96 7,133,492.96 Interest on State Aid C-14 1,302,118.40 938,894.45","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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":40,"line":41,"text":"Reserve for Accounts Receivable C 6,250,000.00 6,915,000.00 Fund Balance C-1 2,711,304.56 1,204,944.94 Total $ 936,356,446.30 $ 885,918,606.74","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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":40,"line":53,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement. 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":41,"line":6,"text":"GENERAL CAPITAL FUND STATEMENT OF FUND BALANCE - 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":41,"line":17,"text":"Funded Improvement Authorizations - Refunded 942.33 Cost Sharing Agreements 180,340.00 2,711,303.62 ","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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":41,"line":23,"text":"Decreased by Disbursements: Utilization as Current Fund Anticipated Revenue 1,204,944.00 Balance, December 31, 2025 $ 2,711,304.56","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":41,"line":30,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement. 33","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":42,"line":6,"text":"GENERAL FIXED ASSETS ACCOUNT GROUP STATEMENTS OF GENERAL FIXED ASSETS 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":42,"line":24,"text":" FUND BALANCE ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":42,"line":32,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement. 34","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":43,"line":6,"text":" NOTES TO 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":45,"line":3,"text":" NOTES TO THE 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":45,"line":32,"text":" The financial statements of the component unit of the County of Ocean are not presented in accordance with Governmental Accounting Standards Board Statement No. 14, as amended by GASB Statements 39, 61, 80, 90, 97, and 101. If the provisions of these GASB statements had been complied with, 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":45,"line":35,"text":"61, 80, 90, 97, and 101. If the provisions of these GASB statements had been complied with, the financial statements of the following component unit would have been either blended or discretely presented with the financial statements of the County, the primary 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":45,"line":36,"text":"financial statements of the following component unit would have been either blended or discretely presented with the financial statements of the County, the primary government: Ocean County Board of Health","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":45,"line":49,"text":" The financial statements of the County of Ocean contain all funds and account groups in accordance with the \"Requirements of Audit\" as promulgated by the State of New Jersey, Department of Community Affairs, Division of Local Government Services. The principles and practices established by 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":45,"line":53,"text":"Requirements of Audit are designed primarily for determining compliance with legal provisions and budgetary restrictions and as a means of reporting on the stewardship of public officials with respect to public funds. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":46,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":46,"line":8,"text":" Generally, the financial statements are presented using the flow of current financial resources measurement focus and modified accrual basis of accounting with minor exceptions as mandated by these \"Requirements\". In addition, the prescribed accounting principles previously referred to differ in certain","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":46,"line":14,"text":" In accordance with the \"Requirements\", the County of Ocean accounts for its financial transactions through the use of separate funds which are described as follows: ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":46,"line":17,"text":" Current Fund - is used to account for all revenues and expenditures applicable to the general operations of County departments. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":46,"line":20,"text":" Grant Fund - is used to account for resources and expenditures of Federal, State and Local Grant 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":46,"line":27,"text":" General Capital Fund - is used to account for financial resources to be used for the acquisition of general capital facilities. The major resources are derived from the sale of serial bonds and bond anticipation 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":46,"line":34,"text":" Budgets and Budgetary Accounting - The County must adopt an annual budget for its Current Fund and Open Space Trust in accordance with N.J.S.A.40A:4 et seq. N.J.S.A.40A:4-5 requires the governing body to introduce and approve the annual county budget no later than February 10 of each year. At","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":46,"line":36,"text":"Open Space Trust in accordance with N.J.S.A.40A:4 et seq. N.J.S.A.40A:4-5 requires the governing body to introduce and approve the annual county budget no later than February 10 of each year. At introduction, the governing body shall fix the time and place for a public hearing on the budget and must advertise the time and place at least ten days prior to the hearing in a newspaper published and circulating","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":46,"line":37,"text":"to introduce and approve the annual county budget no later than February 10 of each year. At introduction, the governing body shall fix the time and place for a public hearing on the budget and must advertise the time and place at least ten days prior to the hearing in a newspaper published and circulating in the County. The public hearing must not be held less than twenty-eight days after the date the budget","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":46,"line":39,"text":"advertise the time and place at least ten days prior to the hearing in a newspaper published and circulating in the County. The public hearing must not be held less than twenty-eight days after the date the budget was introduced. After the hearing has been held, the governing body may, by majority vote, adopt the budget or may amend the budget in accordance with N.J.S.A.40A-9. Amendments to adopted budgets, 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":46,"line":41,"text":"was introduced. After the hearing has been held, the governing body may, by majority vote, adopt the budget or may amend the budget in accordance with N.J.S.A.40A-9. Amendments to adopted budgets, if any, are detailed in the statements of revenues and 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":46,"line":42,"text":"budget or may amend the budget in accordance with N.J.S.A.40A-9. Amendments to adopted budgets, if any, are detailed in the statements of revenues and expenditures. An extension of the statutory dates for introduction, approval, and adoption of the county budget may 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":46,"line":44,"text":" An extension of the statutory dates for introduction, approval, and adoption of the county budget may be granted by the Director of the Division of Local Government Services, with the permission of the Local Finance Board. Budgets are adopted on the same basis of accounting utilized for the preparation 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":46,"line":45,"text":"An extension of the statutory dates for introduction, approval, and adoption of the county budget may be granted by the Director of the Division of Local Government Services, with the permission of the Local Finance Board. Budgets are adopted on the same basis of accounting utilized for the preparation of the County's 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":46,"line":46,"text":"granted by the Director of the Division of Local Government Services, with the permission of the Local Finance Board. Budgets are adopted on the same basis of accounting utilized for the preparation of the County's 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":46,"line":47,"text":"Finance Board. Budgets are adopted on the same basis of accounting utilized for the preparation of the County's financial statements. Cash, Cash Equivalents and Investments - Cash and cash equivalents include petty cash, change 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":47,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":47,"line":11,"text":"the United States or of the State of New Jersey or in the New Jersey Cash Management Fund. N.J.S.A.40A:5-15.1 provides a list of investments which may be purchased by New Jersey county and municipal units. In addition, other State statutes permit investments in obligations issued by local authorities and other state agencies.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":47,"line":18,"text":"such funds are secured in accordance with the Governmental Unit Deposit Protection Act (\"GUDPA\"), a multiple financial institutional collateral pool, which was enacted in 1970 to protect governmental units from a loss of funds on deposit with a failed banking institution in New Jersey. Public depositories include State or federally chartered banks, savings banks or associations located in or having a branch","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":47,"line":36,"text":" Inventories of Supplies - the costs of inventories of supplies for all funds are recorded as expenditures at the time the individual items are purchased. GAAP requires that the cost of inventories be reflected on the balance sheet until utilized and expended. A general supplies inventory is reported in the current 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":47,"line":37,"text":"Inventories of Supplies - the costs of inventories of supplies for all funds are recorded as expenditures at the time the individual items are purchased. GAAP requires that the cost of inventories be reflected on the balance sheet until utilized and expended. A general supplies inventory is reported in the current fund and is maintained through a central supply warehouse. Departments are charged for the cost of supplies","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":47,"line":38,"text":"the time the individual items are purchased. GAAP requires that the cost of inventories be reflected on the balance sheet until utilized and expended. A general supplies inventory is reported in the current fund and is maintained through a central supply warehouse. Departments are charged for the cost of supplies used, as they are withdrawn from the warehouse. The inventory is valued at cost. Golf course pro shop","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":47,"line":42,"text":"inventories are reported in the current fund and maintained through the golf course pro shops. Inventory purchases are charged to budget appropriations. The balance sheet at December 31, 2025 reflects inventory on hand, verified by physical count, and stated at cost. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":47,"line":45,"text":" General Fixed Assets \u2013 Property and equipment purchased by the Current and General Capital Fund are recorded as expenditures at the time of purchase and are not capitalized. All interest costs are recorded as expenditures when paid.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":47,"line":46,"text":"General Fixed Assets \u2013 Property and equipment purchased by the Current and General Capital Fund are recorded as expenditures at the time of purchase and are not capitalized. All interest costs are recorded as expenditures when paid. \u0003","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":47,"line":47,"text":"recorded as expenditures at the time of purchase and are not capitalized. All interest costs are recorded as expenditures when paid. \u0003 Accounting for governmental fixed assets, as required by N.J.A.C. 5:30-5.6, differs in certain respects","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":47,"line":52,"text":"regulations, all local units, including municipalities, must maintain a general fixed assets reporting system that establishes and maintains a physical inventory of nonexpendable, tangible property as defined and limited by the U.S. Office of Management and Budget\u2019s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Part 200, \u00a7200.12), except that the useful life 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":47,"line":53,"text":"that establishes and maintains a physical inventory of nonexpendable, tangible property as defined and limited by the U.S. Office of Management and Budget\u2019s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Part 200, \u00a7200.12), except that the useful life of such property is at least five 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":48,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":48,"line":12,"text":"assets is recorded. Donated general fixed assets are recorded at acquisition value as of the date of the transaction. Interest costs relative to the acquisition of general fixed assets are recorded as expenditures when paid. Public domain (\"infrastructure\") general fixed assets consisting of certain improvements such as roads, bridges, curbs and gutters, streets and sidewalks and drainage systems are not capitalized.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":48,"line":16,"text":" Expenditures for construction in progress are recorded in the capital funds until such time as the construction is completed and put into operation. The County is required to maintain a subsidiary ledger detailing fixed assets records to control additions, retirements, and transfers of fixed assets. In addition, 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":48,"line":20,"text":"statement of general fixed asset group of accounts, reflecting the activity for the year, must be included in the County\u2019s basic financial statements. Right to Use Leased Assets \u2013 The right to use leased assets are initially measured at an amount equal 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":48,"line":23,"text":"Right to Use Leased Assets \u2013 The right to use leased assets are initially measured at an amount equal to the initial measurement of the related lease liability plus any lease payments made prior to the lease term, less lease incentives, plus ancillary charges necessary to place the lease into service. The assets leased by the County consist of office space. The right to use leased assets is not recorded on the various 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":48,"line":28,"text":" Deferred Charges - The recognition of certain expenditures is deferred to future periods. These expenditures, or deferred charges, are generally over-expenditures of legally adopted budget appropriations or emergency appropriations made in accordance with N.J.S.A. 40A:4-46 et seq. Deferred","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":48,"line":29,"text":"Deferred Charges - The recognition of certain expenditures is deferred to future periods. These expenditures, or deferred charges, are generally over-expenditures of legally adopted budget appropriations or emergency appropriations made in accordance with N.J.S.A. 40A:4-46 et seq. Deferred charges are subsequently raised as items of appropriation in budgets of succeeding 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":48,"line":30,"text":"expenditures, or deferred charges, are generally over-expenditures of legally adopted budget appropriations or emergency appropriations made in accordance with N.J.S.A. 40A:4-46 et seq. Deferred charges are subsequently raised as items of appropriation in budgets of succeeding 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":48,"line":31,"text":"appropriations or emergency appropriations made in accordance with N.J.S.A. 40A:4-46 et seq. Deferred charges are subsequently raised as items of appropriation in budgets of succeeding years. Deferred Charges Unfunded and Funded - Upon authorization of capital projects, 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":48,"line":35,"text":"establishes deferred charges for the cost of the capital projects to be raised by future taxation. Funded deferred charges relate to permanent debt issued, whereas unfunded deferred charges relate to temporary or non-funding of the authorized cost of capital projects. According to New Jersey Statute 40A:2-4, the County may levy taxes on all taxable property within its jurisdiction to repay its debt. The County raises","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":48,"line":37,"text":"or non-funding of the authorized cost of capital projects. According to New Jersey Statute 40A:2-4, the County may levy taxes on all taxable property within its jurisdiction to repay its debt. The County raises the debt requirements for its debt in its current budget as funds are raised; the deferred charges are reduced.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":48,"line":38,"text":"County may levy taxes on all taxable property within its jurisdiction to repay its debt. The County raises the debt requirements for its debt in its current budget as funds are raised; the deferred charges are reduced. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":48,"line":41,"text":" Fund Balance - Fund balances included in the current fund represent amounts available for anticipation as revenue in future years' budgets, with certain restrictions. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":48,"line":42,"text":"Fund Balance - Fund balances included in the current fund represent amounts available for anticipation as revenue in future years' budgets, with certain restrictions. Revenues - Revenues are recorded as received in cash except for statutory reimbursements and grant","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":48,"line":44,"text":" Revenues - Revenues are recorded as received in cash except for statutory reimbursements and grant funds, which are due from other governmental units. State and federal grants for operating purposes are realized as revenues when anticipated in the County budget. Other amounts that are due to 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":48,"line":45,"text":"Revenues - Revenues are recorded as received in cash except for statutory reimbursements and grant funds, which are due from other governmental units. State and federal grants for operating purposes are realized as revenues when anticipated in the County budget. Other amounts that are due to the County which are susceptible to accrual are recorded as receivables with offsetting reserves and recorded 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":48,"line":46,"text":"funds, which are due from other governmental units. State and federal grants for operating purposes are realized as revenues when anticipated in the County budget. Other amounts that are due to the County which are susceptible to accrual are recorded as receivables with offsetting reserves and recorded as revenue when received.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":48,"line":48,"text":"which are susceptible to accrual are recorded as receivables with offsetting reserves and recorded as revenue when received. County Taxes \u2013 Every municipality is responsible for levying, collecting, and remitting county taxes 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":48,"line":50,"text":" County Taxes \u2013 Every municipality is responsible for levying, collecting, and remitting county taxes for the County of Ocean. Operations for every municipality are charged for the amount due the County for the year, based upon the ratables required to be certified to the County Board of Taxation by January 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":49,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) 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//4d0b7787-a03f-4d31-a5ab-7b0311d5cd59.pdf","source_label":"county-audits-ocean-county-audit-2025.pdf","page":49,"line":12,"text":" Appropriations for principal payments on outstanding general capital and utility bonds and notes are provided on the cash basis; interest on general capital indebtedness is on the cash basis; whereas interest on utility indebtedness is on the accrual basis.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."}]