[{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":11,"line":24,"text":"In accordance with Government Auditing Standards, we have also issued our report dated June \u0015\u0018, 2025, 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","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":11,"line":25,"text":"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 the results of that testing, and not to provide an opinion on the effectiveness of the County 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":11,"line":26,"text":"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 control over financial reporting or on compliance. That report is an integral part of an 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":11,"line":28,"text":"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 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":11,"line":30,"text":"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":13,"line":7,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":13,"line":9,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":13,"line":19,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":13,"line":21,"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, 2024, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":13,"line":23,"text":"statements - regulatory basis of the County of Ocean, as of and for the year ended December 31, 2024, 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 \u0015\u0018, 2025. 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":13,"line":25,"text":"statements, and have issued our report thereon dated June \u0015\u0018, 2025. 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":13,"line":30,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":13,"line":32,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":13,"line":33,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":13,"line":34,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":13,"line":42,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":17,"line":6,"text":"CURRENT FUND STATEMENTS OF ASSETS, LIABILITIES, RESERVES AND FUND BALANCE REGULATORY BASIS DECEMBER 31, 2024 AND 2023","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":17,"line":23,"text":"County Share of Added and Omitted Taxes                            A-5                   3,626,970.19           3,607,634.82 Revenue Accounts Receivable                                        A-6                   2,060,634.62           1,805,643.40 Inventory: Central Supply Warehouse                                           A-7                       478,741.60          397,350.58","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":17,"line":29,"text":"General Capital Fund                                               A-8                     240,088.07             216,215.66 Grant Fund                                                          A                    3,414,197.53           2,639,100.99  Total Receivables & Other Assets With Full Reserves                                     9,954,371.74           8,814,650.49","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":17,"line":36,"text":" State & Federal Grants: Cash and Cash Equivalents                                          A-4                  94,005,736.96         112,290,216.65 Mortgage Receivable                                                A-\u0014\u001a                  5,082,579.03           4,727,101.04","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":17,"line":39,"text":"Mortgage Receivable                                                A-\u0014\u001a                  5,082,579.03           4,727,101.04 Grants Receivable                                                  A-23                 64,124,558.45          57,711,238.79  Total State & Federal Grants                                                          163,212,874.44         174,728,556.48","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":17,"line":41,"text":" Total State & Federal Grants                                                          163,212,874.44         174,728,556.48  Total Assets                                                               $        344,139,212.87     $   359,583,687.38","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":17,"line":48,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.  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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":18,"line":6,"text":"CURRENT FUND STATEMENTS OF ASSETS, LIABILITIES, RESERVES AND FUND BALANCE REGULATORY BASIS DECEMBER 31, 2024 AND 2023","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":18,"line":17,"text":"Liabilities: Appropriation Reserves                                        A-3, A-9       $         24,783,711.87   $    33,042,376.18 Reserve for Encumbrances                                      A-3, A-9                 41,530,161.46        37,966,344.93 Accounts Payable                                               A-10                     6,657,559.27         8,332,358.86","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":18,"line":20,"text":"Accounts Payable                                               A-10                     6,657,559.27         8,332,358.86 Reserve for Payroll Liabilities                                A-11                     2,884,261.62         5,229,537.67 Sales Tax Payable - Parks                                        A                             48.29                15.84 Parks - Due to Cuisine on the Green                              A                            201.00                72.00","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":18,"line":31,"text":"Reserve for Receivables & Other Assets                               A                     9,954,371.74         8,814,650.49 Fund Balance                                                         A-1                  78,261,142.06        74,977,947.44  Total Regular Fund                                                                    180,926,338.43       184,855,130.90","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":18,"line":35,"text":" State & Federal Grants: Interfund - Current Fund                                           A-16                  3,414,197.53         2,639,100.99 Reserve for Mortgage Receivable                                    A-17                  5,082,579.03         4,727,101.04","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":18,"line":43,"text":"Reserve for Encumbrances                                           A-23                 92,194,442.26        29,996,372.34 Due to Grantor                                                      A                       53,336.61                  - Appropriated Reserves                                              A-23                 52,513,598.95        57,610,633.01 Unappropriated Reserves                                            A-24                     54,013.43        74,815,982.09","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":18,"line":44,"text":"Due to Grantor                                                      A                       53,336.61                  - Appropriated Reserves                                              A-23                 52,513,598.95        57,610,633.01 Unappropriated Reserves                                            A-24                     54,013.43        74,815,982.09 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":18,"line":45,"text":"Appropriated Reserves                                              A-23                 52,513,598.95        57,610,633.01 Unappropriated Reserves                                            A-24                     54,013.43        74,815,982.09  Total State & Federal Grants                                                          163,212,874.44       174,728,556.48","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":18,"line":47,"text":" Total State & Federal Grants                                                          163,212,874.44       174,728,556.48  Total Liabilities, Reserves & Fund Balance                                 $        344,139,212.87   $   359,583,687.38","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":18,"line":49,"text":" Total Liabilities, Reserves & Fund Balance                                 $        344,139,212.87   $   359,583,687.38  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":18,"line":54,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.  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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":19,"line":6,"text":"CURRENT FUND STATEMENTS OF OPERATIONS AND CHANGES IN FUND BALANCE REGULATORY BASIS FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":19,"line":12,"text":"REFERENCE                  2024                 2023 Revenue & Other Income Realized: Fund Balance Utilized                                               A-1, A-2      $         37,500,000.00   $    38,500,000.00 Miscellaneous Revenue Anticipated                                     A-2                  187,504,249.63       130,985,465.79","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":19,"line":13,"text":"Revenue & Other Income Realized: Fund Balance Utilized                                               A-1, A-2      $         37,500,000.00   $    38,500,000.00 Miscellaneous Revenue Anticipated                                     A-2                  187,504,249.63       130,985,465.79 Receipts From Current Taxes                                           A-2                  455,897,751.00       428,681,650.00","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":19,"line":14,"text":"Fund Balance Utilized                                               A-1, A-2      $         37,500,000.00   $    38,500,000.00 Miscellaneous Revenue Anticipated                                     A-2                  187,504,249.63       130,985,465.79 Receipts From Current Taxes                                           A-2                  455,897,751.00       428,681,650.00 Nonbudget Revenue                                                     A-2                    8,306,809.24         9,378,179.56","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":19,"line":16,"text":"Receipts From Current Taxes                                           A-2                  455,897,751.00       428,681,650.00 Nonbudget Revenue                                                     A-2                    8,306,809.24         9,378,179.56 Other Credits to Income: Prior Year Interfunds Returned                                                                      -              17,939.32","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":19,"line":19,"text":"Prior Year Interfunds Returned                                                                      -              17,939.32 Unexpended Balance of Appropriation Reserves                        A-9                   21,957,397.15        17,893,890.15 Cancelled Accounts Payable                                          A-10                     184,973.80            48,735.65 Cancelled Federal and State Grant Appropriated Reserves             A-24                   7,291,021.12         2,631,340.17","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":19,"line":21,"text":"Cancelled Accounts Payable                                          A-10                     184,973.80            48,735.65 Cancelled Federal and State Grant Appropriated Reserves             A-24                   7,291,021.12         2,631,340.17  Total Revenues                                                                              718,642,201.94       628,137,200.64","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":19,"line":23,"text":" Total Revenues                                                                              718,642,201.94       628,137,200.64  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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":19,"line":25,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":19,"line":26,"text":"Expenditures: Budget Appropriations Operations: Salaries & Wages                                                  A-3                  154,389,769.00       142,491,547.00","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":19,"line":28,"text":"Operations: Salaries & Wages                                                  A-3                  154,389,769.00       142,491,547.00 Other Expenses                                                    A-3                  329,119,563.00       273,950,367.00 Capital Improvement Fund                                            A-3                   71,247,689.00        59,971,277.00","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":19,"line":31,"text":"Capital Improvement Fund                                            A-3                   71,247,689.00        59,971,277.00 Debt Service                                                        A-3                   57,049,301.89        58,158,762.86 Deferred Charges and Statutory Expenditures                         A-3                   57,864,147.90        53,512,406.88 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":19,"line":32,"text":"Debt Service                                                        A-3                   57,049,301.89        58,158,762.86 Deferred Charges and Statutory Expenditures                         A-3                   57,864,147.90        53,512,406.88 Other Expenditures and Adjustments: Refund of Prior Year Revenue                                        A-4                       68,316.82             3,402.00","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":19,"line":33,"text":"Deferred Charges and Statutory Expenditures                         A-3                   57,864,147.90        53,512,406.88 Other Expenditures and Adjustments: Refund of Prior Year Revenue                                        A-4                       68,316.82             3,402.00 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":19,"line":34,"text":"Other Expenditures and Adjustments: Refund of Prior Year Revenue                                        A-4                       68,316.82             3,402.00 Interfunds Advanced                                                 A-1                      860,424.06                  - Cancelled Federal and State Grant Receivables                       A-23                   7,259,795.65         2,563,797.07","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":19,"line":36,"text":"Interfunds Advanced                                                 A-1                      860,424.06                  - Cancelled Federal and State Grant Receivables                       A-23                   7,259,795.65         2,563,797.07  Total Expenditures                                                                          677,859,007.32       590,651,559.81","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":19,"line":38,"text":" Total Expenditures                                                                          677,859,007.32       590,651,559.81  Statutory Excess to Fund Balance                                                             40,783,194.62        37,485,640.83","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":19,"line":40,"text":" Statutory Excess to Fund Balance                                                             40,783,194.62        37,485,640.83 Fund Balance, January 1                                                 A                    74,977,947.44        75,992,306.61 115,761,142.06       113,477,947.44","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":19,"line":41,"text":"Statutory Excess to Fund Balance                                                             40,783,194.62        37,485,640.83 Fund Balance, January 1                                                 A                    74,977,947.44        75,992,306.61 115,761,142.06       113,477,947.44 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":19,"line":44,"text":"Decreased by: Utilization as Anticipated Revenue                                   A-1, A-2                37,500,000.00        38,500,000.00  Fund Balance, December 31                                               A          $         78,261,142.06   $    74,977,947.44","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":19,"line":46,"text":" Fund Balance, December 31                                               A          $         78,261,142.06   $    74,977,947.44  ","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":19,"line":51,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":20,"line":7,"text":"CURRENT FUND STATEMENT OF REVENUES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":20,"line":12,"text":"Special N.J.S.                        Excess or Budget           40A:4-87           Realized         (Deficit)  Fund Balance Anticipated                                                         $ 37,500,000.00 $                -     $ 37,500,000.00 $               -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":20,"line":14,"text":" Fund Balance Anticipated                                                         $ 37,500,000.00 $                -     $ 37,500,000.00 $               -  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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":20,"line":16,"text":" Miscellaneous Revenues Anticipated: Recording Fees - County Clerk Fees                                                  9,800,000.00                -        9,366,485.20      (433,514.80) Surrogate Fees                                                                        530,000.00                -          593,470.85        63,470.85","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":20,"line":25,"text":"Passport Fees - County Clerk                                                          700,000.00                -          956,685.00       256,685.00 Federal and State Contract - Indirect Cost Allocation                                 950,000.00                -        1,592,973.79       642,973.79 College Debt Service Reimbursement                                                  1,770,111.00                -        1,770,111.56             0.56 Rent - Ocean County Air Park                                                           80,000.00                -          174,747.94        94,747.94","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":20,"line":26,"text":"Federal and State Contract - Indirect Cost Allocation                                 950,000.00                -        1,592,973.79       642,973.79 College Debt Service Reimbursement                                                  1,770,111.00                -        1,770,111.56             0.56 Rent - Ocean County Air Park                                                           80,000.00                -          174,747.94        94,747.94 Rent - Parks - Picnic Areas                                                            20,000.00                -           39,755.00        19,755.00","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":20,"line":31,"text":"County Parks - Non-Profit Program                                                      40,000.00                -           99,404.63        59,404.63 Shared Services Agreements - Vehicle Services                                         454,500.00                -          288,521.50      (165,978.50) Shared Services Agreements - Planning                                                        -            70,000.00         60,000.00       (10,000.00) Shared Services Agreements - Engineering                                                     -             9,000.00         30,593.08        21,593.08","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":20,"line":32,"text":"Shared Services Agreements - Vehicle Services                                         454,500.00                -          288,521.50      (165,978.50) Shared Services Agreements - Planning                                                        -            70,000.00         60,000.00       (10,000.00) Shared Services Agreements - Engineering                                                     -             9,000.00         30,593.08        21,593.08 Shared Services Agreements - Roads                                                           -           760,311.00      1,817,735.61     1,057,424.61","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":20,"line":33,"text":"Shared Services Agreements - Planning                                                        -            70,000.00         60,000.00       (10,000.00) Shared Services Agreements - Engineering                                                     -             9,000.00         30,593.08        21,593.08 Shared Services Agreements - Roads                                                           -           760,311.00      1,817,735.61     1,057,424.61 Shared Services Agreements - School Board Election                                           -                  -          210,084.13       210,084.13","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":20,"line":34,"text":"Shared Services Agreements - Engineering                                                     -             9,000.00         30,593.08        21,593.08 Shared Services Agreements - Roads                                                           -           760,311.00      1,817,735.61     1,057,424.61 Shared Services Agreements - School Board Election                                           -                  -          210,084.13       210,084.13 Atlantis Complex Revenues                                                             900,000.00                -        1,359,349.56       459,349.56","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":20,"line":35,"text":"Shared Services Agreements - Roads                                                           -           760,311.00      1,817,735.61     1,057,424.61 Shared Services Agreements - School Board Election                                           -                  -          210,084.13       210,084.13 Atlantis Complex Revenues                                                             900,000.00                -        1,359,349.56       459,349.56 Forge Pond Golf Course Fees                                                           600,000.00                -        1,009,977.17       409,977.17","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":20,"line":36,"text":"Shared Services Agreements - School Board Election                                           -                  -          210,084.13       210,084.13 Atlantis Complex Revenues                                                             900,000.00                -        1,359,349.56       459,349.56 Forge Pond Golf Course Fees                                                           600,000.00                -        1,009,977.17       409,977.17 Atlantis Pro Shop                                                                      40,000.00                -           84,453.50        44,453.50","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":20,"line":40,"text":"Forge Pond Pro Shop                                                                    40,000.00                -           93,246.20        53,246.20 Reimbursement for Salary and Wages of Mental Health Coordinator                        12,000.00                -           12,000.00              - State Aid - County College Bonds (N. J. S. 18A:64A-22-6)                            2,693,134.00                -        2,693,134.72             0.72 State Aid - County Vocational School Bonds (N.J.S.A. 44:7-38 et. Seq.)                591,974.00                -          591,974.00              -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":20,"line":43,"text":"State Aid - County Vocational School Bonds (N.J.S.A. 44:7-38 et. Seq.)                591,974.00                -          591,974.00              - Prosecutor's Salary Reimbursement                                                     104,167.00                -          204,329.74       100,162.74 State and Federal Reimbursement School Nutrition                                       30,000.00                -           32,061.74         2,061.74 Library Pension Payment                                                             2,739,902.00                -        2,739,902.00              -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":20,"line":45,"text":"State and Federal Reimbursement School Nutrition                                       30,000.00                -           32,061.74         2,061.74 Library Pension Payment                                                             2,739,902.00                -        2,739,902.00              - HUD Pension Payment                                                                    10,009.00                -                 -         (10,009.00) County Clerk Salary Reimbursement                                                      17,368.00                -           32,134.34        14,766.34","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":20,"line":46,"text":"Library Pension Payment                                                             2,739,902.00                -        2,739,902.00              - HUD Pension Payment                                                                    10,009.00                -                 -         (10,009.00) County Clerk Salary Reimbursement                                                      17,368.00                -           32,134.34        14,766.34 Sheriff Salary Reimbursement                                                           10,039.00                -           17,476.34         7,437.34","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":20,"line":47,"text":"HUD Pension Payment                                                                    10,009.00                -                 -         (10,009.00) County Clerk Salary Reimbursement                                                      17,368.00                -           32,134.34        14,766.34 Sheriff Salary Reimbursement                                                           10,039.00                -           17,476.34         7,437.34 Surrogate Salary Reimbursement                                                         22,484.00                -           42,366.34        19,882.34","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":20,"line":48,"text":"County Clerk Salary Reimbursement                                                      17,368.00                -           32,134.34        14,766.34 Sheriff Salary Reimbursement                                                           10,039.00                -           17,476.34         7,437.34 Surrogate Salary Reimbursement                                                         22,484.00                -           42,366.34        19,882.34 Supplemental Security Income                                                        1,393,235.00                -        1,233,323.00      (159,912.00)","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":20,"line":49,"text":"Sheriff Salary Reimbursement                                                           10,039.00                -           17,476.34         7,437.34 Surrogate Salary Reimbursement                                                         22,484.00                -           42,366.34        19,882.34 Supplemental Security Income                                                        1,393,235.00                -        1,233,323.00      (159,912.00) 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":20,"line":52,"text":"Special Items: State and Federal Revenues Offset with Appropriations: Adult Literacy Innovations                                                                 -           300,000.00        300,000.00                 - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":20,"line":56,"text":"AKC Reunite Adopt a K-9 FY24                                                               -             7,500.00          7,500.00                 - Allergan Payment 1                                                                         -           196,635.00        196,635.00                 - Allergan Payment 2                                                                         -           196,771.00        196,771.00                 - American Rescue Plan - Redistribution                                                      -           432,500.00        432,500.00                 -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":20,"line":57,"text":"Allergan Payment 1                                                                         -           196,635.00        196,635.00                 - Allergan Payment 2                                                                         -           196,771.00        196,771.00                 - American Rescue Plan - Redistribution                                                      -           432,500.00        432,500.00                 - Area Plan III E State FY24                                                          106,727.00           5,695.00        112,422.00                 -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":20,"line":71,"text":"Council of the Arts                                                                 264,500.00                -          264,500.00                 - CVS Payment 1                                                                              -           211,800.00        211,800.00                 - CVS Payment 2                                                                              -           167,204.00        167,204.00                 - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":20,"line":72,"text":"CVS Payment 1                                                                              -           211,800.00        211,800.00                 - CVS Payment 2                                                                              -           167,204.00        167,204.00                 - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":20,"line":77,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":21,"line":7,"text":"CURRENT FUND STATEMENT OF REVENUES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":21,"line":15,"text":"Special Items (continued): State and Federal Revenues Offset with Appropriations (continued): DCA - Home Delivered Meals                                                           71,979.00                -        71,979.00               - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":21,"line":18,"text":"DHS - Emergency Food and Shelter                                                    999,780.00                -       999,780.00               - Distributor Payment 4                                                                      -           652,493.00     652,493.00               - Distributor Payment 7                                                                      -           277,384.00     277,384.00               - DRE Callout Program FY23                                                             84,000.00                -        84,000.00               -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":21,"line":19,"text":"Distributor Payment 4                                                                      -           652,493.00     652,493.00               - Distributor Payment 7                                                                      -           277,384.00     277,384.00               - DRE Callout Program FY23                                                             84,000.00                -        84,000.00               - DRE Callout Program FY24                                                                   -            55,000.00      55,000.00               -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":21,"line":30,"text":"Human Services Advisory Council FY25                                                       -            68,904.00      68,904.00               - Insurance Fraud Program FY24                                                               -           300,000.00     300,000.00               - Janssen Payment 4                                                                          -           538,225.00     538,225.00               - ARPA- Housing & Homelessness                                                               -         5,268,742.00   5,268,742.00               -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":21,"line":31,"text":"Insurance Fraud Program FY24                                                               -           300,000.00     300,000.00               - Janssen Payment 4                                                                          -           538,225.00     538,225.00               - ARPA- Housing & Homelessness                                                               -         5,268,742.00   5,268,742.00               - ARPA- Benefits Navigator                                                                   -           750,000.00     750,000.00               -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":21,"line":33,"text":"ARPA- Housing & Homelessness                                                               -         5,268,742.00   5,268,742.00               - ARPA- Benefits Navigator                                                                   -           750,000.00     750,000.00               - ARPA-Aging & Disability Prog                                                               -           421,680.00     421,680.00               - ARPA-On Point Expansion                                                                    -           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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":21,"line":56,"text":"ARPA-Manchester T&D                                                                        -         2,094,763.00   2,094,763.00               - ARPA-Nonprofit Grant Writing Program                                                       -            30,000.00      30,000.00               - ARPA-OCUA Clarifier Rehab                                                                  -         3,983,853.00   3,983,853.00               - ARPA-Berkeley Stormwater                                                                   -         2,892,223.00   2,892,223.00               -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":21,"line":71,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":22,"line":7,"text":"CURRENT FUND STATEMENT OF REVENUES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":22,"line":12,"text":"Special N.J.S.                   Excess or Budget           40A:4-87        Realized       (Deficit)  ARPA-Surf City Stormwater                                                                  -         3,929,026.00   3,929,026.00               -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":22,"line":33,"text":"NJ JARC FY25                                                                               -           425,000.00     425,000.00               - Ocean Area Plan Grant FY24                                                        2,614,915.00         202,055.00   2,816,970.00               - Ocean Area Plan Grant FY23                                                           13,101.00                -        13,101.00               - Ocean Area Plan State FY24                                                          119,932.00           5,504.00     125,436.00               -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":22,"line":34,"text":"Ocean Area Plan Grant FY24                                                        2,614,915.00         202,055.00   2,816,970.00               - Ocean Area Plan Grant FY23                                                           13,101.00                -        13,101.00               - Ocean Area Plan State FY24                                                          119,932.00           5,504.00     125,436.00               - Ocean Area Comprehensive Fy24                                                       234,010.00                -       234,010.00               -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":22,"line":44,"text":"Safe Housing and Transportation Program                                              83,977.00                -        83,977.00               - S.A.N.E Grant FY24/25                                                                      -           181,809.00     181,809.00               - Senior Citizens and Persons with Disabilities                                     2,892,198.00                -     2,892,198.00               - State Body Armor - Corrections                                                       12,914.00                -        12,914.00               -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":22,"line":51,"text":"State Facilities Education Act                                                             -            76,500.00      76,500.00               - State Health Insurance Assistance Program                                                  -            51,000.00      51,000.00               - Stop Violence/Women FY24                                                                   -            51,223.00      51,223.00               - Subregional Transportation Program FY24                                                    -           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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":22,"line":55,"text":"Supplemental Aging Supportive Services                                              232,634.00                -       232,634.00               - Teva Payment 1                                                                             -           175,953.00     175,953.00               - Teva Payment 2                                                                             -           192,590.00     192,590.00               - Traumatic Loss Coalition                                                                   -            15,200.00      15,200.00               -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":22,"line":56,"text":"Teva Payment 1                                                                             -           175,953.00     175,953.00               - Teva Payment 2                                                                             -           192,590.00     192,590.00               - Traumatic Loss Coalition                                                                   -            15,200.00      15,200.00               - US Marshall Service                                                                        -            30,000.00      30,000.00               -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":22,"line":61,"text":"Veterans Transportation FY24                                                               -            30,000.00      30,000.00               - Walgreens Payment 1                                                                        -           270,947.00     270,947.00               - Walgreens Payment 2                                                                        -           161,768.00     161,768.00               - Walmart Payment 1                                                                          -         1,714,432.00   1,714,432.00               -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":22,"line":62,"text":"Walgreens Payment 1                                                                        -           270,947.00     270,947.00               - Walgreens Payment 2                                                                        -           161,768.00     161,768.00               - Walmart Payment 1                                                                          -         1,714,432.00   1,714,432.00               - WIOA Plan                                                                                  -         2,990,151.00   2,990,151.00               -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":22,"line":63,"text":"Walgreens Payment 2                                                                        -           161,768.00     161,768.00               - Walmart Payment 1                                                                          -         1,714,432.00   1,714,432.00               - WIOA Plan                                                                                  -         2,990,151.00   2,990,151.00               - WIOA Data Reporting and Analysis FY24/25                                                   -            12,971.00      12,971.00               -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":22,"line":69,"text":"Child Restraint Program FY24                                                         62,000.00                -        62,000.00               - National S.A.K.I. Grant Fy23                                                               -           500,000.00     500,000.00               - S.W.I.F.R Grant                                                                            -         1,867,163.00   1,867,163.00               - ","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":22,"line":70,"text":"National S.A.K.I. Grant Fy23                                                               -           500,000.00     500,000.00               - S.W.I.F.R Grant                                                                            -         1,867,163.00   1,867,163.00               -  ","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":22,"line":75,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":23,"line":7,"text":"CURRENT FUND STATEMENT OF REVENUES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":23,"line":12,"text":"Special N.J.S.                        Excess or Budget           40A:4-87           Realized         (Deficit)  Other 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":23,"line":22,"text":"Reserve to Pay Bonds                                                                 7,456,151.00                -         7,456,151.00              - Capital Surplus                                                                        821,714.00                -           821,714.00              - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":23,"line":30,"text":"Added and Omitted Taxes                                                              3,607,634.00                -         3,637,855.24       30,221.24 911 Service Agreements                                                                 417,527.00                -           417,527.72            0.72 American Rescue Plan Act of 2021- Revenue Replacement                                         -        11,812,791.00      11,812,791.00             - Reserve for Special Emergency - FEMA Reimbursement                                   5,000,000.00                -         5,000,000.00             -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":23,"line":31,"text":"911 Service Agreements                                                                 417,527.00                -           417,527.72            0.72 American Rescue Plan Act of 2021- Revenue Replacement                                         -        11,812,791.00      11,812,791.00             - Reserve for Special Emergency - FEMA Reimbursement                                   5,000,000.00                -         5,000,000.00             - ","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":23,"line":34,"text":" Total Miscellaneous Revenues Anticipated                                             71,646,759.00     104,627,616.00     187,504,249.63    11,229,874.63  Amount to be Raised by Taxation - County Purpose Tax                                455,897,751.00                -       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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":23,"line":38,"text":" Budget Totals                                                                       565,044,510.00     104,627,616.00     680,902,000.63    11,229,874.63 Non-Budget Revenue                                                                             -                  -         8,306,809.24     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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":23,"line":39,"text":"Budget Totals                                                                       565,044,510.00     104,627,616.00     680,902,000.63    11,229,874.63 Non-Budget Revenue                                                                             -                  -         8,306,809.24     8,306,809.24  Total General Revenues                                                           $ 565,044,510.00 $ 104,627,616.00      $ 689,208,809.87 $ 19,536,683.87","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":23,"line":41,"text":" Total General Revenues                                                           $ 565,044,510.00 $ 104,627,616.00      $ 689,208,809.87 $ 19,536,683.87  ","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":23,"line":46,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":24,"line":6,"text":"CURRENT FUND STATEMENT OF REVENUES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":24,"line":10,"text":" Analysis of Non Budget Revenue                                                                 Amount  Miscellaneous Revenue                                                                      $      141,372.84","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":24,"line":12,"text":" Miscellaneous Revenue                                                                      $      141,372.84 Payment in Lieu of Taxes (P.I.L.O.T.)                                                             171,018.96 B.O.S.S. Indirect Cost                                                                            344,936.00","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":24,"line":13,"text":"Miscellaneous Revenue                                                                      $      141,372.84 Payment in Lieu of Taxes (P.I.L.O.T.)                                                             171,018.96 B.O.S.S. Indirect Cost                                                                            344,936.00 Prosecutor's Office Copies                                                                            921.84","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":24,"line":39,"text":"Court Ordered Restitution                                                                           1,894.57 Engineering Billboard Lease Agreement                                                              12,300.00 Community Service Payments                                                                         65,854.14 County Clerk-Indexing Fees                                                                          4,405.00","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":24,"line":40,"text":"Engineering Billboard Lease Agreement                                                              12,300.00 Community Service Payments                                                                         65,854.14 County Clerk-Indexing Fees                                                                          4,405.00 W/C Reimbursement                                                                                  49,599.22","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":24,"line":49,"text":"Transportation Donations                                                                            3,280.00 Reimbursement - Grants Prior Years Charges                                                        519,545.35 Dog Park Registration                                                                               4,375.00 Parks Stage Rental                                                                                 10,750.00","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":24,"line":58,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":25,"line":6,"text":"CURRENT FUND STATEMENT OF REVENUES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":25,"line":10,"text":" Analysis of Non Budget Revenue                                                                 Amount  RRT: Fuel Expense                                                                                  69,601.24","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":25,"line":14,"text":"Autopsy Reports                                                                                     3,050.00 Inmate SSI Payment                                                                                 18,600.00 Interest and Costs on Taxes                                                                        11,585.77 Sheriff DOJ Task Force                                                                             25,011.12","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":25,"line":25,"text":"Sale of Scrap Metal                                                                                 5,468.60 Drainage- Road Agreements                                                                         147,627.19  $    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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":25,"line":32,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement. 17","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":26,"line":6,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":26,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":26,"line":17,"text":"Board of Chosen Commissioners: Salaries and Wages                                                          $       568,227.00   $    588,227.00    $     564,626.83    $         -      $      23,600.17   $          - Other Expenses                                                                        8,000.00          8,000.00            7,562.40           184.00              253.60              - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":26,"line":20,"text":"County Administrator: Salaries and Wages                                                                1,675,738.00       1,675,738.00        1,656,140.85              -            19,597.15              - Other Expenses                                                                       91,800.00          91,800.00           53,730.13              -            38,069.87              - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":26,"line":22,"text":"Other Expenses                                                                       91,800.00          91,800.00           53,730.13              -            38,069.87              - Management System & Budget Analysis Salaries and Wages                                                                  718,545.00        618,545.00          587,786.31               -            30,758.69              - Other Expenses                                                                      122,650.00        122,650.00           36,288.95         25,645.70          60,715.35              -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":26,"line":23,"text":"Management System & Budget Analysis Salaries and Wages                                                                  718,545.00        618,545.00          587,786.31               -            30,758.69              - Other Expenses                                                                      122,650.00        122,650.00           36,288.95         25,645.70          60,715.35              - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":26,"line":34,"text":"County Adjuster's Office: Salaries and Wages                                                                  377,035.00        397,035.00          379,975.32               -            17,059.68              - Other Expenses                                                                       85,965.00         85,965.00           69,952.78             63.53          15,948.69              - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":26,"line":37,"text":"Department of Finance: Salaries and Wages                                                                1,957,894.00       1,847,894.00        1,809,353.69         1,000.00          37,540.31              - Other Expenses                                                                      142,000.00         142,000.00           63,619.28        19,480.26          58,900.46              - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":26,"line":40,"text":"Clerk of the Board: Salaries and Wages                                                                1,304,565.00       1,264,565.00        1,225,873.69              -            38,691.31              - Other Expenses                                                                       50,009.00          75,009.00           35,569.38         6,304.96          33,134.66              - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":26,"line":45,"text":"Employee Relations: Salaries and Wages                                                                1,468,037.00       1,358,037.00        1,303,599.36              -            54,437.64              - Other Expenses                                                                       18,650.00          18,650.00            8,181.23         3,658.48           6,810.29              - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":26,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":27,"line":6,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":27,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":27,"line":17,"text":"County Clerk: Salaries and Wages                                                               2,862,109.00    2,902,109.00    2,804,719.91             -         97,389.09           - Other Expenses                                                                     420,430.00      420,430.00      352,173.73       33,027.68       35,228.59           - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":27,"line":22,"text":"Prosecutor: Salaries and Wages                                                             16,963,525.00    18,463,525.00   17,799,230.34             -        664,294.66           - Other Expenses                                                                    804,270.00       804,270.00      670,144.62       86,789.43       47,335.95           - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":27,"line":25,"text":"Gang Violence Initiative Salaries and Wages                                                                 660,590.00     760,590.00      691,016.82               -        69,573.18           - Purchase Department: Salaries and Wages                                                                 606,725.00     656,725.00      621,063.28               -        35,661.72           -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":27,"line":26,"text":"Salaries and Wages                                                                 660,590.00     760,590.00      691,016.82               -        69,573.18           - Purchase Department: Salaries and Wages                                                                 606,725.00     656,725.00      621,063.28               -        35,661.72           - Other Expenses                                                                      12,834.00      12,834.00        6,769.31          5,367.78         696.91           -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":27,"line":27,"text":"Purchase Department: Salaries and Wages                                                                 606,725.00     656,725.00      621,063.28               -        35,661.72           - Other Expenses                                                                      12,834.00      12,834.00        6,769.31          5,367.78         696.91           - 19    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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":27,"line":30,"text":"19    Warehouse/Record Storage: Salaries and Wages                                                                 363,928.00     388,928.00      370,071.83              -         18,856.17           - Other Expenses                                                                       4,239.00       4,239.00        2,924.94           891.88          422.18           - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":27,"line":33,"text":"Buildings and Grounds: Salaries and Wages                                                               7,685,712.00    7,685,712.00    7,653,051.55              -        32,660.45           - Other Expenses                                                                   3,253,019.00    3,998,019.00    2,466,689.73     1,310,704.13     220,625.14           - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":27,"line":36,"text":"Security: Salaries and Wages                                                               4,696,288.00    4,526,288.00    4,486,130.27              -        40,157.73           - Other Expenses                                                                     103,700.00      103,700.00       95,722.77         7,964.16          13.07           - Insurance:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":27,"line":38,"text":"Other Expenses                                                                     103,700.00      103,700.00       95,722.77         7,964.16          13.07           - Insurance: Ocean County Insurance Commission                                               9,752,720.00     9,752,720.00    9,752,720.00             -                -            - Group Insurance for Employees                                                  58,638,041.00    58,638,041.00   50,787,170.43      224,286.20     7,626,584.37          -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":27,"line":39,"text":"Insurance: Ocean County Insurance Commission                                               9,752,720.00     9,752,720.00    9,752,720.00             -                -            - Group Insurance for Employees                                                  58,638,041.00    58,638,041.00   50,787,170.43      224,286.20     7,626,584.37          - Health Benefit Waiver                                                              27,300.00        27,300.00       22,650.00             -           4,650.00          -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":27,"line":40,"text":"Ocean County Insurance Commission                                               9,752,720.00     9,752,720.00    9,752,720.00             -                -            - Group Insurance for Employees                                                  58,638,041.00    58,638,041.00   50,787,170.43      224,286.20     7,626,584.37          - Health Benefit Waiver                                                              27,300.00        27,300.00       22,650.00             -           4,650.00          - Other Insurance Premiums Liability","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":27,"line":41,"text":"Group Insurance for Employees                                                  58,638,041.00    58,638,041.00   50,787,170.43      224,286.20     7,626,584.37          - Health Benefit Waiver                                                              27,300.00        27,300.00       22,650.00             -           4,650.00          - Other Insurance Premiums Liability Employee Physicals & Policy                                                        127,500.00      127,500.00       78,761.00       38,776.00        9,963.00           -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":27,"line":42,"text":"Health Benefit Waiver                                                              27,300.00        27,300.00       22,650.00             -           4,650.00          - Other Insurance Premiums Liability Employee Physicals & Policy                                                        127,500.00      127,500.00       78,761.00       38,776.00        9,963.00           - Insurance Consultant                                                               225,000.00      225,000.00             -               -        225,000.00           -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":27,"line":44,"text":"Employee Physicals & Policy                                                        127,500.00      127,500.00       78,761.00       38,776.00        9,963.00           - Insurance Consultant                                                               225,000.00      225,000.00             -               -        225,000.00           - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":27,"line":45,"text":"Insurance Consultant                                                               225,000.00      225,000.00             -               -        225,000.00           - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":27,"line":46,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":27,"line":47,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":27,"line":48,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":27,"line":49,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":27,"line":50,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":27,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":28,"line":6,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":28,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":28,"line":19,"text":"Office of Information Technology: Salaries and Wages                                                               3,920,476.00     3,920,476.00     3,901,591.49          907.20       17,977.31           - Other Expenses                                                                   5,551,211.00     5,551,211.00     4,734,749.71      743,971.55       72,489.74           - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":28,"line":22,"text":"Printing & Graphic Arts: Salaries and Wages                                                                 729,197.00      589,197.00       540,929.25              -         48,267.75           - Other Expenses                                                                     256,000.00      256,000.00       138,087.79       110,572.44        7,339.77           - ","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":28,"line":33,"text":"County Surrogate: Salaries and Wages                                                               1,232,053.00     1,312,053.00     1,276,308.10              -        35,744.90           - Other Expenses                                                                      27,788.00        27,788.00        25,369.60         2,035.68         382.72           - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":28,"line":42,"text":"Office of the Sheriff: Salaries & Wages                                                                20,683,539.00     22,505,047.00    22,346,101.01        1,000.00      157,945.99           - Other Expenses                                                                     676,000.00        854,492.00       572,591.80      254,719.30       27,180.90           - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":28,"line":45,"text":"Sheriff's - 911 System (N.J.S. 40A:45.4(r): Salaries & Wages                                                                  4,637,285.00     4,637,285.00     4,486,729.97             -        150,555.03           - Other Expenses                                                                    1,041,000.00     1,041,000.00       418,598.18       84,750.23      537,651.59           - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":28,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":29,"line":6,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":29,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":29,"line":15,"text":"Board of Taxation: Salaries & Wages                                                                   682,774.00       722,774.00      695,061.97              -         27,712.03           - Other Expenses                                                                      17,400.00        17,400.00       10,329.90           313.06        6,757.04           - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":29,"line":18,"text":"County Medical Examiner: Salaries & Wages                                                                 1,036,233.00        986,233.00      958,562.60             -         27,670.40           - Other Expenses                                                                   2,000,000.00      2,000,000.00    1,054,640.16      564,804.87      380,554.97           - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":29,"line":21,"text":"Shade Tree Commission: Salaries & Wages                                                                   126,305.00       151,305.00      132,873.50              -         18,431.50           - Other Expenses                                                                      37,300.00        37,300.00        3,975.33        32,544.82          779.85           - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":29,"line":24,"text":"Election Expense: Salaries & Wages                                                                   498,880.00        498,880.00      412,867.56             -         86,012.44           - Other Expenses                                                                   1,702,064.00      1,702,064.00    1,007,138.98      274,457.59      420,467.43           - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":29,"line":27,"text":"Election Board: Salaries & Wages                                                                 2,642,697.00      2,642,697.00    2,566,129.98              -        76,567.02           - Rent of Polling Places: 21      Other Expenses                                                                      96,500.00        96,500.00       89,500.00          2,400.00        4,600.00          -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":29,"line":37,"text":"Consumer Affairs (N.J.S 40:23-6-47 Salaries & Wages                                                                 1,029,995.00       929,995.00      908,334.27               -        21,660.73           - Other Expenses                                                                       4,750.00         4,750.00             -                 -         4,750.00           - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":29,"line":40,"text":"County Planning Board (RS 40:27-3) Salaries & Wages                                                                 1,014,645.00       934,645.00      903,238.92              -         31,406.08           - Other Expenses                                                                     121,150.00       121,150.00       71,949.44        25,847.27       23,353.29           - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":29,"line":47,"text":"Office of the Fire Marshal (40A:14-2): Salaries & Wages                                                                 1,151,922.00      1,001,922.00     975,025.10               -        26,896.90           - Clean Vessel Act P.L. 102-587: Other Expenses                                                                      70,000.00        70,000.00       35,000.00               -        35,000.00           -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":29,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":30,"line":6,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":30,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":30,"line":16,"text":"Roads: Salaries & Wages                                                              11,299,814.00    11,973,814.00   11,570,922.43             -        402,891.57           - Other Expenses                                                                 2,022,000.00     2,022,000.00    1,261,031.92      743,507.13       17,460.95           - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":30,"line":19,"text":"Vehicle Services: Salaries & Wages                                                                4,057,120.00    4,257,120.00    4,031,186.28             -        225,933.72           - Other Expenses                                                                    210,170.00      210,170.00      136,155.04       68,833.60        5,181.36           - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":30,"line":22,"text":"Engineering Department: Salaries & Wages                                                                7,023,695.00    6,523,695.00    6,392,561.36             -        131,133.64           - Other Expenses                                                                    320,909.00      320,909.00      220,617.44       52,076.53       48,215.03           - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":30,"line":27,"text":"Transportation Services: Salaries & Wages                                                                3,941,734.00    3,591,734.00    3,528,664.97             -         63,069.03           - 22       Other Expenses                                                                    313,095.00      313,095.00      148,797.84       90,119.91       74,177.25           - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":30,"line":29,"text":"22       Other Expenses                                                                    313,095.00      313,095.00      148,797.84       90,119.91       74,177.25           - Shared Services Agreements: Other Expenses - Engineer                                                                -         9,000.00        9,000.00              -               -             - Other Expenses - Municipal Aid Roads                                                     -       760,311.00      666,383.23        17,274.00       76,653.77           -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":30,"line":37,"text":"Bridges Salaries & Wages                                                                         -       690,000.00      632,968.97              -         57,031.03           - Other Expenses                                                                     80,000.00      80,000.00       30,521.37        44,409.97        5,068.66           - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":30,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":31,"line":6,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":31,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":31,"line":16,"text":"Department of Corrections: Salaries & Wages                                                                25,820,491.00    24,770,491.00   24,445,026.34             -        325,464.66          - Other Expenses                                                                     921,337.00       921,337.00      535,379.55      362,017.27       23,940.18          - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":31,"line":29,"text":"23    Department of Human Services: Salaries & Wages                                                                   941,399.00     891,399.00      873,749.37              -         17,649.63          - Other Expenses                                                                     522,151.00     583,651.00      364,520.97       198,597.77       20,532.26          - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":31,"line":39,"text":"Fire and First Aid Training Center: Salaries & Wages                                                                   516,532.00     416,532.00      400,235.22              -         16,296.78          - Other Expenses                                                                      70,000.00      70,000.00       58,632.24        10,444.78          922.98          - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":32,"line":6,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":32,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":32,"line":24,"text":"Juvenile Services: Salaries & Wages                                                                 4,261,416.00    3,831,416.00    3,801,728.46             -        29,687.54          - Other Expenses                                                                     256,830.00      256,830.00      186,143.12        7,598.36      63,088.52          - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":32,"line":31,"text":"Office of Senior Services: Salaries & Wages                                                                   889,197.00      739,197.00      685,764.50             -        53,432.50          - Other Expenses                                                                   3,123,006.00    3,123,006.00    2,274,148.49      824,746.47      24,111.04          - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":32,"line":40,"text":"Solid Waste Management: Salaries & Wages                                                                 2,814,526.00    2,874,526.00    2,843,821.46             -        30,704.54          - Other Expenses                                                                     874,000.00      874,000.00      493,474.54      308,138.58      72,386.88          - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":32,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":33,"line":6,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":33,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":33,"line":31,"text":"County Superintendent of Schools: Salaries & Wages                                                                    338,502.00        308,502.00      279,160.63              -         29,341.37           - Other Expenses                                                                       11,500.00         11,500.00        5,538.96         1,508.90        4,452.14           - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":33,"line":36,"text":"County Extension Service Farm and Home Demonstration: Salaries & Wages                                                                    418,126.00        418,126.00      399,776.42              -         18,349.58           - Other Expenses                                                                       24,553.00         24,553.00       15,913.98         8,056.52          582.50           - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":33,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":34,"line":6,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":34,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":34,"line":16,"text":"County Parks (N.J.S. 40:32-2.4): Salaries & Wages                                                                  7,766,664.00      7,306,664.00    7,196,668.08             -        109,995.92          - Other Expenses                                                                      542,457.00        542,457.00      405,871.43      114,779.16       21,806.41          - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":34,"line":37,"text":"County Air Park: Salaries & Wages                                                                      87,086.00        87,086.00       68,309.54               -        18,776.46          - Other Expenses                                                                        10,000.00        10,000.00        3,324.37          4,107.44       2,568.19          - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":34,"line":39,"text":"Other Expenses                                                                        10,000.00        10,000.00        3,324.37          4,107.44       2,568.19          - Purchase of County Fleet: Other Expenses                                                                     1,500,000.00      1,800,000.00     205,128.00      1,584,107.60      10,764.40          - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":34,"line":43,"text":"Other Expenses                                                                     2,775,649.00      2,775,649.00    2,319,405.82      431,109.04       25,134.14          - Environmental Insurance Fund: Other Expenses                                                                       750,000.00       500,000.00      232,274.26       105,435.91      162,289.83          - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":34,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":35,"line":6,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":35,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":35,"line":14,"text":" Purchase, Replacement, Repairs and Rental of Equipment: Other Expenses                                                                      214,200.00    214,200.00       62,697.99         6,343.67     145,158.34           - 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. 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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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":36,"line":12,"text":"BUDGET AFTER          PAID OR BUDGET     MODIFICATION          CHARGED         ENCUMBERED       RESERVED        CANCELLED  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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":36,"line":27,"text":" PUBLIC AND PRIVATE PROGRAMS OFFSET BY REVENUES: 28    Grant Management: Adult Literacy Innovations FY25                                                            -        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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":36,"line":28,"text":"PUBLIC AND PRIVATE PROGRAMS OFFSET BY REVENUES: 28    Grant Management: Adult Literacy Innovations FY25                                                            -        300,000.00      300,000.00             -                -            - Area Plan III-E - Admin FY24                                                         17,195.00       17,195.00       17,195.00             -                -            -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":36,"line":33,"text":"Adult Protect Svcs FY24                                                             451,670.00      451,670.00      451,670.00             -                -            - Allergan Payment 1                                                                         -        196,635.00      196,635.00             -                -            - Allergan Payment 2                                                                         -        196,771.00      196,771.00             -                -            - AKC Reunite dopt a K-9 FY24                                                                -          7,500.00        7,500.00             -                -            -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":36,"line":34,"text":"Allergan Payment 1                                                                         -        196,635.00      196,635.00             -                -            - Allergan Payment 2                                                                         -        196,771.00      196,771.00             -                -            - AKC Reunite dopt a K-9 FY24                                                                -          7,500.00        7,500.00             -                -            - ARRIVE Together FY24                                                                       -        150,000.00      150,000.00             -                -            -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":36,"line":45,"text":"ARPA- Housing and Homelessness                                                             -      5,268,742.00    5,268,742.00             -                -            - ARPA- Benefits Navigator                                                                   -        750,000.00      750,000.00             -                -            - ARPA- Aging and Disability Program                                                         -        421,680.00      421,680.00             -                -            - ARPA- Enhanced Employment                                                                  -        500,000.00      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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":36,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":37,"line":6,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":37,"line":12,"text":"BUDGET AFTER      PAID OR BUDGET     MODIFICATION      CHARGED         ENCUMBERED       RESERVED     CANCELLED  ARPA- Chld Adolescent Trauma                                                             -      75,000.00       75,000.00              -            -            -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":37,"line":41,"text":"ARP- Lavallette Well Replace                                                             -   2,200,000.00    2,200,000.00              -            -            - ARPA-Inclusive Rec Grant                                                                 -   2,016,084.00    2,016,084.00              -            -            - ARPA-Rev Rep Inclusive Rec 2                                                             -   3,500,000.00             -       3,500,000.00          -            - ARPA-Food Insecurity Services                                                            -     750,000.00      750,000.00              -            -            -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":37,"line":48,"text":"ARPA-Older Worker Upskill Prog                                                           -     300,000.00      300,000.00              -            -            - ARPA-Nonprofit Grant Writing                                                             -      30,000.00       30,000.00              -            -            - ARPA-Rev Rep Beach Rep LBI                                                               -   4,979,391.00    2,725,793.34     2,253,596.73         0.93          - ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":38,"line":6,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":38,"line":12,"text":"BUDGET AFTER         PAID OR BUDGET     MODIFICATION         CHARGED         ENCUMBERED      RESERVED   CANCELLED  ARP-Rev Rep Sheriff Software                                                              -     1,500,000.00    1,325,000.00      175,000.00          -          -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":38,"line":22,"text":"Clean Communities FY24                                                                    -       275,877.00      275,877.00             -            -          - Community Development Block Grant FY24                                                    -     1,356,684.00    1,356,684.00             -            -          - COPS Tech & Equip Prog FY 23                                                              -       500,000.00      500,000.00             -            -          - Council of the Arts FY24                                                           264,500.00     264,500.00      264,500.00             -            -          -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":38,"line":25,"text":"Council of the Arts FY24                                                           264,500.00     264,500.00      264,500.00             -            -          - CVS Payment 1                                                                             -       211,800.00      211,800.00             -            -          - CVS Payment 2                                                                             -       167,204.00      167,204.00             -            -          - DCA: Home Delivered Meals FY24                                                      71,979.00      71,979.00       71,979.00             -            -          -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":38,"line":26,"text":"CVS Payment 1                                                                             -       211,800.00      211,800.00             -            -          - CVS Payment 2                                                                             -       167,204.00      167,204.00             -            -          - DCA: Home Delivered Meals FY24                                                      71,979.00      71,979.00       71,979.00             -            -          - 30      DHS Emergency Food and Shelter FY24                                                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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":38,"line":29,"text":"30      DHS Emergency Food and Shelter FY24                                                999,780.00     999,780.00      999,780.00             -            -          - Distributor Payment 4                                                                     -       652,493.00      652,493.00             -            -          - Distributor Payment 5                                                                     -       277,384.00      277,384.00             -            -          - DRE Callout Program FY23                                                            84,000.00      84,000.00       84,000.00             -            -          -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":38,"line":30,"text":"Distributor Payment 4                                                                     -       652,493.00      652,493.00             -            -          - Distributor Payment 5                                                                     -       277,384.00      277,384.00             -            -          - DRE Callout Program FY23                                                            84,000.00      84,000.00       84,000.00             -            -          - DRE Callout Program FY24                                                                  -        55,000.00       55,000.00             -            -          -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":38,"line":42,"text":"Human Services Advisory Service FY 25                                                     -        68,904.00       68,904.00             -            -          - Insurance Fraud Program FY24                                                              -       300,000.00      300,000.00             -            -          - Janssen Payment 4                                                                         -       538,225.00      538,225.00             -            -          - Law Enforcement Train & Equip FY13                                                        -        28,319.00       28,319.00             -            -          -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":38,"line":43,"text":"Insurance Fraud Program FY24                                                              -       300,000.00      300,000.00             -            -          - Janssen Payment 4                                                                         -       538,225.00      538,225.00             -            -          - Law Enforcement Train & Equip FY13                                                        -        28,319.00       28,319.00             -            -          - MAT Initiative FY25                                                                       -       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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":38,"line":49,"text":"Move Over Enforcement FY23                                                          40,000.00      40,000.00       40,000.00             -            -          - National S.A.K.I Grant FY23                                                               -       500,000.00      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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":39,"line":6,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":39,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":39,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":39,"line":12,"text":"BUDGET AFTER         PAID OR BUDGET     MODIFICATION         CHARGED         ENCUMBERED   RESERVED   CANCELLED  N.C.V.R.W.C.A. Project FY24                                                               -         4,992.00        4,992.00           -           -          -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":39,"line":22,"text":"Ocean Area Plan - State FY24                                                       119,932.00     125,436.00      125,436.00           -           -          - Ocean Area Plan Grant FY23                                                          13,101.00      13,101.00       13,101.00           -           -          - Ocean Area Plan Grant FY24                                                       2,614,915.00   2,816,970.00    2,816,970.00           -           -          - Operation Helping Hands FY24/25                                                           -       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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":39,"line":23,"text":"Ocean Area Plan Grant FY23                                                          13,101.00      13,101.00       13,101.00           -           -          - Ocean Area Plan Grant FY24                                                       2,614,915.00   2,816,970.00    2,816,970.00           -           -          - Operation Helping Hands FY24/25                                                           -       100,000.00      100,000.00           -           -          - Personal Assistance Services Program FY25                                                 -       108,558.00      108,558.00           -           -          -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":39,"line":30,"text":"Safe Housing and Transport FY24                                                     83,977.00      83,977.00       83,977.00           -           -          - S.A.N.E. Grant FY24/25                                                                    -       181,809.00      181,809.00           -           -          - Senior Citizens and Persons with Disabilities                                    2,892,198.00   2,892,198.00    2,892,198.00           -           -          - State Body Armor - Corrections FY23                                                 12,914.00      12,914.00       12,914.00           -           -          -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":39,"line":37,"text":"State Facilities Education Act FY24                                                       -        76,500.00       76,500.00           -           -          - State Health Insurance Assistance Program FY24                                            -        51,000.00       51,000.00           -           -          - Stop Violence Against Women FY24                                                          -        51,223.00       51,223.00           -           -          - Subregional Transportation FY 24                                                          -       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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":39,"line":41,"text":"Supp Aging Supportive Svcs                                                         232,634.00     232,634.00      232,634.00           -           -          - S.W.I.F.R. Grant FY24                                                                     -     1,867,163.00    1,867,163.00           -           -          - Teva Payment 1                                                                            -       175,953.00      175,953.00           -           -          - Teva Payment 2                                                                            -       192,590.00      192,590.00           -           -          -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":39,"line":42,"text":"S.W.I.F.R. Grant FY24                                                                     -     1,867,163.00    1,867,163.00           -           -          - Teva Payment 1                                                                            -       175,953.00      175,953.00           -           -          - Teva Payment 2                                                                            -       192,590.00      192,590.00           -           -          - Traumatic Loss Coalition                                                                  -        15,200.00       15,200.00           -           -          -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":39,"line":43,"text":"Teva Payment 1                                                                            -       175,953.00      175,953.00           -           -          - Teva Payment 2                                                                            -       192,590.00      192,590.00           -           -          - Traumatic Loss Coalition                                                                  -        15,200.00       15,200.00           -           -          - U.S. Marshall Service                                                                     -        30,000.00       30,000.00           -           -          -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":39,"line":48,"text":"Veterans Transportation FY24                                                              -        30,000.00       30,000.00           -           -          - Walgreens Payment 1                                                                       -       270,947.00      270,947.00           -           -          - Walgreens Payment 2                                                                       -       161,768.00      161,768.00           -           -          - Walmart Payment 1                                                                         -     1,714,432.00    1,714,432.00           -           -          -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":39,"line":49,"text":"Walgreens Payment 1                                                                       -       270,947.00      270,947.00           -           -          - Walgreens Payment 2                                                                       -       161,768.00      161,768.00           -           -          - Walmart Payment 1                                                                         -     1,714,432.00    1,714,432.00           -           -          - ","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":39,"line":50,"text":"Walgreens Payment 2                                                                       -       161,768.00      161,768.00           -           -          - Walmart Payment 1                                                                         -     1,714,432.00    1,714,432.00           -           -          -  ","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":39,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":40,"line":6,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":40,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":40,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":40,"line":12,"text":"BUDGET AFTER          PAID OR BUDGET     MODIFICATION          CHARGED          ENCUMBERED       RESERVED        CANCELLED  WIOA Plan FY24                                                                            -       2,990,151.00     2,990,151.00              -               -            -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":40,"line":18,"text":" Total Public and Private Programs Offset by Revenues                               10,365,008.00   114,153,313.00   107,641,315.34     6,511,996.73            0.93          -  Contingent                                                                            200,000.00      200,000.00         32,532.90              -       167,467.10           -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":40,"line":25,"text":"Detail: Salaries & Wages                                                                155,944,261.00    155,079,769.00   150,554,020.82         2,907.20    4,522,840.98          - Other Expenses                                                                  222,137,455.00    328,429,563.00   281,078,299.11    30,145,245.04   17,206,018.85          - ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":40,"line":35,"text":"Road Overlays and Reconstruction - Engineering                                     1,350,000.00     1,350,000.00       941,570.71       408,425.44           3.85           - Purchase of Data Processing Equipment                                              7,192,763.00     7,192,763.00     4,799,511.79     2,334,970.81      58,280.40           - Purchase of Communication Equipment                                                  500,000.00       500,000.00              -         258,062.36     241,937.64           - Purchase of Office Equipment, Machinery and Furniture                              3,350,000.00     3,350,000.00     1,882,038.96     1,071,740.75     396,220.29           -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":40,"line":36,"text":"Purchase of Data Processing Equipment                                              7,192,763.00     7,192,763.00     4,799,511.79     2,334,970.81      58,280.40           - Purchase of Communication Equipment                                                  500,000.00       500,000.00              -         258,062.36     241,937.64           - Purchase of Office Equipment, Machinery and Furniture                              3,350,000.00     3,350,000.00     1,882,038.96     1,071,740.75     396,220.29           - Purchase of Trucks                                                                 4,500,000.00     4,500,000.00              -       4,499,999.78           0.22           -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":40,"line":37,"text":"Purchase of Communication Equipment                                                  500,000.00       500,000.00              -         258,062.36     241,937.64           - Purchase of Office Equipment, Machinery and Furniture                              3,350,000.00     3,350,000.00     1,882,038.96     1,071,740.75     396,220.29           - Purchase of Trucks                                                                 4,500,000.00     4,500,000.00              -       4,499,999.78           0.22           - Timekeeping Software and Equipment                                                   119,000.00       119,000.00        32,476.60              -        86,523.40           -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":40,"line":38,"text":"Purchase of Office Equipment, Machinery and Furniture                              3,350,000.00     3,350,000.00     1,882,038.96     1,071,740.75     396,220.29           - Purchase of Trucks                                                                 4,500,000.00     4,500,000.00              -       4,499,999.78           0.22           - Timekeeping Software and Equipment                                                   119,000.00       119,000.00        32,476.60              -        86,523.40           - Engineering Projects - Design, Permits and Other                                     175,000.00       175,000.00        17,049.13       155,668.54       2,282.33           -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":40,"line":51,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":41,"line":6,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":41,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":41,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":41,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":41,"line":14,"text":" COUNTY DEBT SERVICE: Payment of State Aid County College Bonds (N.J.S. 18A:64A-22.6)                   2,375,000.00        2,375,000.00         2,375,000.00               -                   -             - Other Bonds                                                                      36,500,000.00       36,500,000.00        36,500,000.00               -                   -             -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":41,"line":15,"text":"COUNTY DEBT SERVICE: Payment of State Aid County College Bonds (N.J.S. 18A:64A-22.6)                   2,375,000.00        2,375,000.00         2,375,000.00               -                   -             - Other Bonds                                                                      36,500,000.00       36,500,000.00        36,500,000.00               -                   -             - Interest on State Aid County College Bonds (N.J.S. 18A:64A-22.6)                    318,135.00          318,135.00           318,134.72               -                   -            0.28","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":41,"line":21,"text":"NJ Environmental Infrastructure Fund Loans: Trust Loan                              107,343.00          107,343.00           105,690.87               -                   -        1,652.13 Total County Debt Service                                                         57,050,955.00       57,050,955.00        57,049,301.89               -                   -        1,653.11 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":41,"line":22,"text":"Total County Debt Service                                                         57,050,955.00       57,050,955.00        57,049,301.89               -                   -        1,653.11 DEFERRED CHARGES AND STATUTORY EXPENDITURES: Prior Year Bills: Other Expenses                                                                     260,484.00         260,484.00           260,482.09               -                   -            1.91","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":41,"line":29,"text":"23-17: Renov OC Airport                                                          3,500,000.00       3,500,000.00         3,500,000.00               -                   -             - Statutory Expenditures: Public Employees' Retirement System                                            16,407,584.00       16,407,584.00        16,407,584.00               -                  -             - Social Security System (O.A.S.I.)                                              12,150,000.00       11,650,000.00        11,440,031.59               -           209,968.41           -","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":41,"line":34,"text":"Defined Contribution Retirement Plan                                              100,000.00          100,000.00            50,722.77               -            49,277.23           - Other Pension Liabilities                                                         300,000.00          300,000.00            13,373.99               -           286,626.01           - N.J. Temporary Disability Insurance                                               406,035.00          106,035.00            11,128.10               -            94,906.90           - 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":41,"line":35,"text":"Other Pension Liabilities                                                         300,000.00          300,000.00            13,373.99               -           286,626.01           - N.J. Temporary Disability Insurance                                               406,035.00          106,035.00            11,128.10               -            94,906.90           - N.J. Catastrophic Illness Fund - Right-to-Know                                      6,600.00            6,600.00             6,600.00               -                  -             - Total Deferred Charges and Statutory Appropriations                               58,664,150.00       57,864,150.00        57,223,369.35               -           640,778.55           2.10","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":41,"line":37,"text":"N.J. Catastrophic Illness Fund - Right-to-Know                                      6,600.00            6,600.00             6,600.00               -                  -             - Total Deferred Charges and Statutory Appropriations                               58,664,150.00       57,864,150.00        57,223,369.35               -           640,778.55           2.10  Total General Appropriations for County Purposes                              $ 565,044,510.00     $ 669,672,126.00   $   603,356,597.46   $ 41,530,161.46   $   24,783,711.87      1,655.21","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":41,"line":39,"text":" Total General Appropriations for County Purposes                              $ 565,044,510.00     $ 669,672,126.00   $   603,356,597.46   $ 41,530,161.46   $   24,783,711.87      1,655.21  Original Budget                                                                                    $ 565,044,510.00","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":41,"line":41,"text":" Original Budget                                                                                    $ 565,044,510.00 Appropriation by 40A:4-87                                                                            104,627,616.00 $ 669,672,126.00","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":41,"line":42,"text":"Original Budget                                                                                    $ 565,044,510.00 Appropriation by 40A:4-87                                                                            104,627,616.00 $ 669,672,126.00 ","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":41,"line":47,"text":"Inventory - Central Supply Warehouse                                                                                          491,672.58 Local Match - Due to Grant Fund                                                                                               875,693.00 Reserve for Federal & State Grants                                                                                        102,340,522.00 $   603,356,597.46","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":41,"line":48,"text":"Local Match - Due to Grant Fund                                                                                               875,693.00 Reserve for Federal & State Grants                                                                                        102,340,522.00 $   603,356,597.46 ","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":41,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":42,"line":30,"text":"Road Opening Permits                                                B-6                    310,682.89           238,841.78 P.B./Engineering Developer Agreement                                B-6                    462,116.35           416,483.35 Subdivision and Site Plan Fees                                      B-6                     62,618.32            25,474.32 Uniform Fire Safety Act N.J.S.A. 53:27D-192                         B-6                    453,836.80           579,068.69","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":42,"line":35,"text":"Solid Waste Inclusion                                               B-6                     44,085.05            44,085.05 Recycling Revenue and Residue                                       B-6                  5,913,615.10         5,037,005.31 Inmate Welfare Fund - Commissary Account                            B-6                  1,043,320.13           936,168.32 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":42,"line":44,"text":"Storm Recovery                                                      B-6                  3,783,966.58         3,783,966.58 Self Insurance - General                                            B-6                 20,085,996.32        17,377,621.93 Self Insurance - Unemployment Insurance                             B-6                  2,259,489.79         2,071,388.09 Weights and Measures                                                B-6                     95,066.61            81,818.79","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":42,"line":45,"text":"Self Insurance - General                                            B-6                 20,085,996.32        17,377,621.93 Self Insurance - Unemployment Insurance                             B-6                  2,259,489.79         2,071,388.09 Weights and Measures                                                B-6                     95,066.61            81,818.79 Tax Board Filing Fees                                               B-6                    706,429.77           685,645.60","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":42,"line":64,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":43,"line":6,"text":"GENERAL CAPITAL FUND STATEMENTS OF ASSETS, LIABILITIES, RESERVES AND FUND BALANCE REGULATORY BASIS DECEMBER 31, 2024 AND 2023","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":43,"line":23,"text":" LIABILITIES, RESERVES & FUND BALANCE  Interfund - Current Fund                                           C           $       240,088.07   $       216,215.66","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":43,"line":35,"text":"Interest Earned on Proceeds of Bonds                          C-10                4,087,422.50         2,538,623.44 Payment of Serial Bonds                                       C-11                4,134,574.38         7,456,151.05 Beach Erosion                                                 C-12                7,133,492.96         4,717,146.75 Interest on State Aid                                         C-14                  938,894.45           556,612.07","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":43,"line":41,"text":"Reserve for Accounts Receivable                                   C                  6,915,000.00         7,180,000.00 Fund Balance                                                     C-1                 1,204,944.94           821,714.31  Total                                                                       $ 885,918,606.74     $   887,703,862.54","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":43,"line":53,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement. 35","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":44,"line":6,"text":"GENERAL CAPITAL FUND STATEMENT OF FUND BALANCE - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":44,"line":21,"text":"Decreased by Disbursements: Utilization as Current Fund Anticipated Revenue                                                     821,714.00  Balance, December 31, 2024                                                                      $ 1,204,944.94","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":44,"line":28,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement. 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":45,"line":6,"text":"GENERAL FIXED ASSETS ACCOUNT GROUP STATEMENTS OF GENERAL FIXED ASSETS AND FUND BALANCE REGULATORY BASIS DECEMBER 31, 2024 AND 2023","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":45,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":45,"line":32,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement. 37","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":47,"line":6,"text":" NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":49,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":49,"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, and 97. If the provisions of these GASB statements had been complied with, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":49,"line":34,"text":"with Governmental Accounting Standards Board Statement No. 14, as amended by GASB Statements 39, 61, 80, 90, and 97. 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":49,"line":36,"text":"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":49,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":49,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":50,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":50,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":50,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":50,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":50,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":50,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":50,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":50,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":50,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":50,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":50,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":50,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":50,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":50,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":50,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":50,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":51,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":51,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":51,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":51,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":51,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":51,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":51,"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, 2024 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":51,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":51,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":51,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":51,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":51,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":52,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":52,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":52,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":52,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":52,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":52,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":52,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":52,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":52,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":52,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":52,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":52,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":52,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":52,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":52,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":52,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":52,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":52,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":52,"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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":53,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":53,"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."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":53,"line":13,"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."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":53,"line":14,"text":"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.  Expenditures - Expenditures are recorded on the \"budgetary\" basis of accounting. 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":53,"line":16,"text":" Expenditures - Expenditures are recorded on the \"budgetary\" basis of accounting. Generally, expenditures are recorded when paid; however, for charges to amounts appropriated for \"other expenses\", an amount is encumbered through the issuance of a numerically controlled purchase order or when 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":53,"line":17,"text":"Expenditures - Expenditures are recorded on the \"budgetary\" basis of accounting. Generally, expenditures are recorded when paid; however, for charges to amounts appropriated for \"other expenses\", an amount is encumbered through the issuance of a numerically controlled purchase order or when a contract is executed in accordance with N.J.A.C.5:30-5.2. When encumbered charges are paid, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":53,"line":18,"text":"expenditures are recorded when paid; however, for charges to amounts appropriated for \"other expenses\", an amount is encumbered through the issuance of a numerically controlled purchase order or when a contract is executed in accordance with N.J.A.C.5:30-5.2. When encumbered charges are paid, the amount encumbered is simultaneously liquidated in its original amount. Encumbrances are offset by an","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":53,"line":19,"text":"an amount is encumbered through the issuance of a numerically controlled purchase order or when a contract is executed in accordance with N.J.A.C.5:30-5.2. When encumbered charges are paid, the amount encumbered is simultaneously liquidated in its original amount. Encumbrances are offset by an account entitled reserve for encumbrances. The reserve is classified as a cash liability under 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":53,"line":22,"text":"account entitled reserve for encumbrances. The reserve is classified as a cash liability under New Jersey municipal accounting. At December 31, this reserve represents the portion of appropriation reserves that has been encumbered and is subject to the same statutory provisions as appropriation reserves. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":53,"line":23,"text":"municipal accounting. At December 31, this reserve represents the portion of appropriation reserves that has been encumbered and is subject to the same statutory provisions as appropriation reserves.  Appropriation Reserves - Appropriation reserves covering unexpended appropriation balances are","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":53,"line":25,"text":" Appropriation Reserves - Appropriation reserves covering unexpended appropriation balances are automatically created at year-end and recorded as liabilities, except for amounts which may be canceled by the governing body. Appropriation reserves and reserve for encumbrances at current year end are","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":53,"line":27,"text":"automatically created at year-end and recorded as liabilities, except for amounts which may be canceled by the governing body. Appropriation reserves and reserve for encumbrances at current year end are available until December 31st of the succeeding year to meet specific claims, commitments or contracts incurred during the preceding year. Any unspent balances at this time are lapsed appropriation reserves","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":53,"line":28,"text":"by the governing body. Appropriation reserves and reserve for encumbrances at current year end are available until December 31st of the succeeding year to meet specific claims, commitments or contracts incurred during the preceding year. Any unspent balances at this time are lapsed appropriation reserves and recorded as income.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":53,"line":29,"text":"available until December 31st of the succeeding year to meet specific claims, commitments or contracts incurred during the preceding year. Any unspent balances at this time are lapsed appropriation reserves and recorded as income. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":53,"line":32,"text":" Encumbrances - Contractual orders at December 31 are reported as expenditures through the establishment of a reserve for encumbrances. Encumbrances do not constitute expenditures under GAAP. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":53,"line":33,"text":"Encumbrances - Contractual orders at December 31 are reported as expenditures through the establishment of a reserve for encumbrances. Encumbrances do not constitute expenditures under GAAP.  Long-Term Debt - Long-term debt, relative to the acquisition of capital assets, is recorded as a liability","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":53,"line":35,"text":" Long-Term Debt - Long-term debt, relative to the acquisition of capital assets, is recorded as a liability in the general capital funds. Where an improvement is a \"local Improvement\", i.e. assessable upon completion, long-term debt associated with that portion of the cost of the improvement to be funded 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":53,"line":37,"text":"in the general capital funds. Where an improvement is a \"local Improvement\", i.e. assessable upon completion, long-term debt associated with that portion of the cost of the improvement to be funded by assessments is transferred to the trust fund upon the confirmation of the assessments or when the improvement is fully and permanently funded.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":53,"line":41,"text":" Compensated Absences \u2013 Expenditures relating to obligations for unused vested accumulated vacation and sick leave are not recorded until paid; however, municipalities may establish and budget reserve funds subject to NJSA 40A:4-39 for the future payment of compensated absences.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":53,"line":42,"text":"Compensated Absences \u2013 Expenditures relating to obligations for unused vested accumulated vacation and sick leave are not recorded until paid; however, municipalities may establish and budget reserve funds subject to NJSA 40A:4-39 for the future payment of compensated absences. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":53,"line":43,"text":"and sick leave are not recorded until paid; however, municipalities may establish and budget reserve funds subject to NJSA 40A:4-39 for the future payment of compensated absences.  Recent Accounting Pronouncements \u2013 The Governmental Accounting Standards Board (GASB) is 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":53,"line":46,"text":"Recent Accounting Pronouncements \u2013 The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. GASB adopts accounting statements to be used by governmental units when reporting financial position and results of operations in accordance with accounting principles generally accepted 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":53,"line":48,"text":"principles. GASB adopts accounting statements to be used by governmental units when reporting financial position and results of operations in accordance with accounting principles generally accepted in the United States of America (GAAP). The municipalities in the State of New Jersey do not prepare their financial statements in accordance with GAAP and thus do not comply with all of the GASB","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":53,"line":50,"text":"the United States of America (GAAP). The municipalities in the State of New Jersey do not prepare their financial statements in accordance with GAAP and thus do not comply with all of the GASB pronouncements. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":54,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":54,"line":15,"text":"June 15, 2023. Management has determined that the implementation of this Statement did not have a significant impact on the County\u2019s financial statements. x   Statement No. 101, Compensated Absences. The requirements of this Statement are effective for fiscal years beginning after December 15, 2023. Implementation of this Statement resulted 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":54,"line":18,"text":"fiscal years beginning after December 15, 2023. Implementation of this Statement resulted in additional footnote disclosure on the County\u2019s financial statements. See Note 12 for further detail.  Management has determined that the implementation of these Statements did not have a significant","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":54,"line":21,"text":"Management has determined that the implementation of these Statements did not have a significant impact on the County\u2019s financial statements.  Accounting Pronouncements Effective in Future Reporting Periods","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":54,"line":29,"text":"fiscal years beginning after June 15, 2024. x   Statement No. 103, Financial Reporting Model Improvements. The requirements of this Statement are effective for fiscal years beginning after June 15, 2025. x   Statement No. 104, Disclosure of Certain Capital Assets. The requirements of this Statement are","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":54,"line":35,"text":"Management has not yet evaluated the impact implementation of these standards will have on the County\u2019s financial statements.  Note 2. Deposits and Investments","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":54,"line":47,"text":"public funds in public depositories protected from loss under the provisions of the Governmental Unit Deposit Protection Act (GUDPA). GUDPA is a supplemental insurance program set forth by the New Jersey Legislature to protect the deposits of local governmental agencies. The program is administered by the Commissioner of the New Jersey Department of Banking and Insurance. Under the Act, the first","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":54,"line":49,"text":"Jersey Legislature to protect the deposits of local governmental agencies. The program is administered by the Commissioner of the New Jersey Department of Banking and Insurance. Under the Act, the first $250,000 of governmental deposits in each insured depository is protected by FDIC. Public funds owned by the County in excess of FDIC insured amounts are protected by GUDPA. However, GUDPA does not","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":54,"line":52,"text":"by the County in excess of FDIC insured amounts are protected by GUDPA. However, GUDPA does not protect intermingled trust funds such as salary withholdings, bail funds or funds that may pass to the County relative to the happening of a future condition. Such funds are shown as Uninsured and Uncollateralized in the schedule below.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":55,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":56,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":56,"line":13,"text":" There are no significant components of receivable and payable balances reported 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":56,"line":21,"text":"with the Act, and in keeping with federal regulations implementing it as adopted by the U.S. Department of Housing and Urban Development (\u201cHUD\u201d), the County entered into an agreement on June 28, 1994 with Cox Co Urban Renewal Associates, L.P. (the \u201cSubrecipient\u201d), a limited partnership, to provide $556,000.00 in HOME Program funds financing for an affordable housing project owned 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":56,"line":26,"text":" The mortgage note, supporting the disbursement of the funds stipulated in the agreement, is dated June 28, 1994, in the sum of $556,000.00, and bears interest at the rate of 7.52% to be compounded annually. All sums under the note, principal and interest are due June 28, 2044. In the event that the housing","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":56,"line":27,"text":"The mortgage note, supporting the disbursement of the funds stipulated in the agreement, is dated June 28, 1994, in the sum of $556,000.00, and bears interest at the rate of 7.52% to be compounded annually. All sums under the note, principal and interest are due June 28, 2044. In the event that the housing assisted with the HOME Program funds does not meet the affordability requirements of HUD regulations,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":56,"line":31,"text":"the principal of the note must be repaid together with a prorated share of interest due based upon the date of repayment.  At December 31, 2024, principal and interest outstanding on the mortgage note amounted 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":56,"line":38,"text":" The following interfund balances were recorded in the various statements of assets liabilities, reserves and fund balances at December 31, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":56,"line":39,"text":"The following interfund balances were recorded in the various statements of assets liabilities, reserves and fund balances at December 31, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":57,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":57,"line":8,"text":" The interfund receivables and payables above predominately resulted from payment made by certain funds on behalf of other funds. All interfund balances are expected to be repaid within one year ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":57,"line":9,"text":"The interfund receivables and payables above predominately resulted from payment made by certain funds on behalf of other funds. All interfund balances are expected to be repaid within one year  A summary of interfund transfers during the year ended December 31, 2024 is 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":57,"line":17,"text":"Current Fund                                 $25,806,796.09         $27,435,267.26 State and Federal Grant Fund                  25,507,567.54          23,888,003.47 Trust Fund                                     1,687,611.65           1,702,576.96 General Capital Fund                             240,088.07             216,215.66","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":57,"line":24,"text":" Transfers are used to (1) move revenues from the fund that statute or budget requires to collect them to the fund that statute or budget requires to expend them (i.e. interest earning), (2) provide cash flow to other funds to temporary finance expenditures that are on a reimbursable basis (i.e. grants), (3) when no","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":57,"line":25,"text":"Transfers are used to (1) move revenues from the fund that statute or budget requires to collect them to the fund that statute or budget requires to expend them (i.e. interest earning), (2) provide cash flow to other funds to temporary finance expenditures that are on a reimbursable basis (i.e. grants), (3) when no bank account exists for a fund, and (4) utilizing surplus or fund balance from one fund as budgeted","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":57,"line":26,"text":"the fund that statute or budget requires to expend them (i.e. interest earning), (2) provide cash flow to other funds to temporary finance expenditures that are on a reimbursable basis (i.e. grants), (3) when no bank account exists for a fund, and (4) utilizing surplus or fund balance from one fund as budgeted revenue in another.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":57,"line":27,"text":"other funds to temporary finance expenditures that are on a reimbursable basis (i.e. grants), (3) when no bank account exists for a fund, and (4) utilizing surplus or fund balance from one fund as budgeted revenue in another. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":57,"line":28,"text":"bank account exists for a fund, and (4) utilizing surplus or fund balance from one fund as budgeted revenue in another.  Note 7. General Fixed Assets","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":57,"line":32,"text":" In 1988 the County entered into a contract with a company to count, record and maintain an inventory of its fixed assets. Apart from periodic physical inventories of fixed assets, which were performed by the company at the County\u2019s direction, the company relied on the County to provide information concerning","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":58,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":58,"line":6,"text":" Note 8. Fund Balance Appropriated  The following schedule details the amount of fund balance available at the end of the current year and two","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":58,"line":8,"text":" The following schedule details the amount of fund balance available at the end of the current year and two previous years and the amounts utilized in the subsequent year\u2019s budgets. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":58,"line":9,"text":"The following schedule details the amount of fund balance available at the end of the current year and two previous years and the amounts utilized in the subsequent year\u2019s budgets.  Utilized in         Percentage","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":58,"line":12,"text":"Utilized in         Percentage Balance                 Budget of             of Fund Year         December 31,           Succeeding Year       Balance Used 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":58,"line":19,"text":" Note 9. County Debt  The following schedule represents the County\u2019s summary of debt, as filed in the County\u2019s Annual Debt","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":58,"line":21,"text":" The following schedule represents the County\u2019s summary of debt, as filed in the County\u2019s Annual Debt Statement required by the Local Bond Law of New Jersey for the current and two previous 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":58,"line":32,"text":" Total Gross Debt                                562,210,826.02    592,499,144.22    510,726,583.18  Deductions:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":58,"line":36,"text":"Accounts Receivable from Other Public Authorities for Payment of Gross Debt        6,915,000.00      7,180,000.00         7,435,000.00 Funds Temporarily Held to Pay Bonds and Notes                              4,134,574.38      7,456,151.05         5,431,822.10","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":58,"line":41,"text":" Total Net Debt                               $ 551,161,251.64 $ 577,862,993.17 $ 497,859,761.08  ","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":59,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":59,"line":6,"text":" Note 9. County Debt (continued)  Summary of Statutory Debt Condition - Annual Debt 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":59,"line":8,"text":" Summary of Statutory Debt Condition - Annual Debt Statement  The following schedule is a summary of the previous schedule and is prepared in accordance 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":59,"line":11,"text":"The following schedule is a summary of the previous schedule and is prepared in accordance with the required method of setting up the Annual Debt 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":59,"line":16,"text":" Net Debt $551,161,251.64 divided by the average Equalized Valuation Basis per N.J.S.A 40A:2-2 as amended, $158,147,962,254.00, equals 0.349%. New Jersey statute 40A:2-6, as amended, limits the debt of a County to 2.0% of the last three preceding year\u2019s average equalized valuations of real estate,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":59,"line":17,"text":"Net Debt $551,161,251.64 divided by the average Equalized Valuation Basis per N.J.S.A 40A:2-2 as amended, $158,147,962,254.00, equals 0.349%. New Jersey statute 40A:2-6, as amended, limits the debt of a County to 2.0% of the last three preceding year\u2019s average equalized valuations of real estate, including improvements and the assessed valuation of Class II Railroad Property. The remaining","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":59,"line":25,"text":"2.0% of Equalized Valuation Basis (County)                              $     3,162,959,245.08 Net Debt                                                                        551,161,251.64  Remaining Borrowing Power                                               $     2,611,797,993.44","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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":59,"line":30,"text":" General Debt  The following is a summary of the County\u2019s General Debt outstanding as of December 31, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":59,"line":32,"text":" The following is a summary of the County\u2019s General Debt outstanding as of December 31, 2024:  A. Serial Bonds Payable\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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":60,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":60,"line":6,"text":" Note 9. County Debt (continued)  B. Bonds and Notes Authorized But Not Issued","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":60,"line":17,"text":" The County has multiple loan agreements with the State of New Jersey Department of Environmental Protection, pursuant to the New Jersey Environmental Infrastructure Trust Financing Program. The following is a summary of the loans outstanding as of December 31, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":60,"line":33,"text":" Changes in Outstanding Debt  During 2024 the following changes occurred in the outstanding debt of the County:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":60,"line":35,"text":" During 2024 the following changes occurred in the outstanding debt of the County:  Balance                                                  Balance          Due Within","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":61,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":61,"line":6,"text":" Note 10. Pension Obligations  A. Public Employees\u2019 Retirement System (PERS)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":61,"line":10,"text":" As of the date of this report, the New Jersey Division of Pension and Benefits has not provided updated actuarial valuations for pension obligations for the Public Employees\u2019 Retirement System (PERS) for year ended June 30, 2024. The New Jersey Division of Pension and Benefits will post these reports on","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":61,"line":11,"text":"As of the date of this report, the New Jersey Division of Pension and Benefits has not provided updated actuarial valuations for pension obligations for the Public Employees\u2019 Retirement System (PERS) for year ended June 30, 2024. The New Jersey Division of Pension and Benefits will post these reports on their website as they are made available. The footnote below includes the most current information made","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":61,"line":12,"text":"actuarial valuations for pension obligations for the Public Employees\u2019 Retirement System (PERS) for year ended June 30, 2024. The New Jersey Division of Pension and Benefits will post these reports on their website as they are made available. The footnote below includes the most current information made publicly available, which had reporting date of June 30, 2023.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":61,"line":17,"text":"Plan Description - The State of New Jersey, Public Employees' Retirement System (PERS) is a cost- sharing multiple-employer defined benefit pension plan administered by the State of New Jersey, Division of Pensions and Benefits (the Division). For additional information about PERS, please refer to Division's Comprehensive       Annual      Financial     Report     (ACFR)      which    can     be      found     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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":61,"line":18,"text":"sharing multiple-employer defined benefit pension plan administered by the State of New Jersey, Division of Pensions and Benefits (the Division). For additional information about PERS, please refer to Division's Comprehensive       Annual      Financial     Report     (ACFR)      which    can     be      found     at http://www.state.nj.us/treasury/pensions/annual-reports.shtml.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":61,"line":19,"text":"of Pensions and Benefits (the Division). For additional information about PERS, please refer to Division's Comprehensive       Annual      Financial     Report     (ACFR)      which    can     be      found     at http://www.state.nj.us/treasury/pensions/annual-reports.shtml. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":61,"line":20,"text":"Comprehensive       Annual      Financial     Report     (ACFR)      which    can     be      found     at http://www.state.nj.us/treasury/pensions/annual-reports.shtml.  The vesting and benefit provisions are set by N.J.S.A. 43:15A. PERS provides retirement, death 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":61,"line":22,"text":" The vesting and benefit provisions are set by N.J.S.A. 43:15A. PERS provides retirement, death and disability benefits. All benefits vest after ten years of 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":61,"line":23,"text":"The vesting and benefit provisions are set by N.J.S.A. 43:15A. PERS provides retirement, death and disability benefits. All benefits vest after ten years of service.  The following represents the membership tiers for PERS:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":61,"line":34,"text":" Service retirement benefits of 1/55th of final average salary for each year of service credit is available to tiers 1 and 2 members upon reaching age 60 and to tier 3 members upon reaching age 62. Service retirement benefits of 1/60th of final average salary for each year of service credit is available to tier 4","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":61,"line":36,"text":"tiers 1 and 2 members upon reaching age 60 and to tier 3 members upon reaching age 62. Service retirement benefits of 1/60th of final average salary for each year of service credit is available to tier 4 members upon reaching age 62 and tier 5 members upon reaching age 65. Early retirement benefits are available to tiers 1 and 2 members before reaching age 60, tiers 3 and 4 with 25 or more years of 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":61,"line":37,"text":"retirement benefits of 1/60th of final average salary for each year of service credit is available to tier 4 members upon reaching age 62 and tier 5 members upon reaching age 65. Early retirement benefits are available to tiers 1 and 2 members before reaching age 60, tiers 3 and 4 with 25 or more years of service credit before age 62 and tier 5 with 30 or more years of service credit before age 65. Benefits 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":61,"line":39,"text":"available to tiers 1 and 2 members before reaching age 60, tiers 3 and 4 with 25 or more years of service credit before age 62 and tier 5 with 30 or more years of service credit before age 65. Benefits are reduced by a fraction of a percent for each month that a member retires prior to the age at which a member can receive full early retirement benefits in accordance with their respective tier. Tier 1 members can receive","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":61,"line":41,"text":"by a fraction of a percent for each month that a member retires prior to the age at which a member can receive full early retirement benefits in accordance with their respective tier. Tier 1 members can receive an unreduced benefit from age 55 to age 60 if they have at least 25 years of service. Deferred retirement is available to members who have at least 10 years of service credit and have not reached the 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":61,"line":42,"text":"receive full early retirement benefits in accordance with their respective tier. Tier 1 members can receive an unreduced benefit from age 55 to age 60 if they have at least 25 years of service. Deferred retirement is available to members who have at least 10 years of service credit and have not reached the service retirement age for the respective tier.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":61,"line":47,"text":"Basis of Presentation - The schedules of employer and nonemployer allocations and the schedules of pension amounts by employer and nonemployer (collectively, the Schedules) present amounts that are considered elements of the financial statements of PERS or its participating employers. Accordingly, they do not purport to be a complete presentation of the financial position or changes in financial position 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":61,"line":48,"text":"pension amounts by employer and nonemployer (collectively, the Schedules) present amounts that are considered elements of the financial statements of PERS or its participating employers. Accordingly, they do not purport to be a complete presentation of the financial position or changes in financial position of PERS or the participating employers. The accompanying Schedules were prepared 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":61,"line":49,"text":"considered elements of the financial statements of PERS or its participating employers. Accordingly, they do not purport to be a complete presentation of the financial position or changes in financial position of PERS or the participating employers. The accompanying Schedules were prepared in accordance with U.S. generally accepted accounting principles. Such preparation requires management of PERS to make 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":62,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":62,"line":6,"text":" Note 10. Pension Obligations (continued)  A. Public Employees\u2019 Retirement System (PERS) (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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":62,"line":12,"text":"active members and contributing employers. State legislation has modified the amount that is contributed by the State. The State's pension contribution is based on an actuarially determined amount, which includes the employer portion of the normal cost and an amortization of the unfunded accrued liability. Funding for noncontributory group insurance benefits is based on actual claims paid. For the fiscal year","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":62,"line":14,"text":"includes the employer portion of the normal cost and an amortization of the unfunded accrued liability. Funding for noncontributory group insurance benefits is based on actual claims paid. For the fiscal year 2023, the State's pension contribution was more than the actuarial determined amount. The local employers' contribution amounts are based on an actuarially determined rate, which includes the normal","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":62,"line":15,"text":"Funding for noncontributory group insurance benefits is based on actual claims paid. For the fiscal year 2023, the State's pension contribution was more than the actuarial determined amount. The local employers' contribution amounts are based on an actuarially determined rate, which includes the normal cost and unfunded accrued liability. Chapter 19, P.L. 2009 provided an option for local employers 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//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":62,"line":16,"text":"2023, the State's pension contribution was more than the actuarial determined amount. The local employers' contribution amounts are based on an actuarially determined rate, which includes the normal cost and unfunded accrued liability. Chapter 19, P.L. 2009 provided an option for local employers of PERS to contribute 50% of the normal and accrued liability contribution amounts certified for payments","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":62,"line":18,"text":"cost and unfunded accrued liability. Chapter 19, P.L. 2009 provided an option for local employers of PERS to contribute 50% of the normal and accrued liability contribution amounts certified for payments due in State fiscal year 2009. Such employers will be credited with the full payment and any such amounts will not be included in their unfunded liability. The actuaries will determine the unfunded","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//21ad2823-1b17-4f8e-9fb6-3ad486fb9e77.pdf","source_label":"county-audits-ocean-county-audit-2024.pdf","page":62,"line":19,"text":"PERS to contribute 50% of the normal and accrued liability contribution amounts certified for payments due in State fiscal year 2009. Such employers will be credited with the full payment and any such amounts will not be included in their unfunded liability. The actuaries will determine the unfunded liability of those retirement systems, by employer, for the reduced normal and accrued liability","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."}]