[{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":179,"line":39,"text":" Amounts reported in the accompanying schedules agree with amounts reported in the County's financial statements. Expenditures from awards are reported in the County\u2019s financial statements 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//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":179,"line":40,"text":"Amounts reported in the accompanying schedules agree with amounts reported in the County's financial statements. Expenditures from awards are reported in the County\u2019s financial statements 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//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":180,"line":2,"text":"COUNTY OF OCEAN NOTES TO SCHEDULES OF EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE FOR THE YEAR ENDED DECEMBER 31, 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//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":180,"line":3,"text":"NOTES TO SCHEDULES OF EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE FOR THE YEAR ENDED DECEMBER 31, 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//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":180,"line":6,"text":" Note 3. Relationship to Basic Financial Statements (continued) State Federal Total","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":180,"line":11,"text":"Current Fund $ 592,059.00 $ 10,786,526.37 $ 11,378,585.37 State & Federal Grant Fund 11,224,929.49 23,215,149.17 34,440,078.66 General Capital Fund 13,907,095.73 - 13,907,095.73 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":180,"line":17,"text":" Note 4. Relationship to Federal and State Financial Reports The regulations and guidelines governing the preparation of federal and state financial reports vary 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//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":180,"line":19,"text":" The regulations and guidelines governing the preparation of federal and state financial reports vary by federal and state agency and among programs administered by the same agencies. Accordingly, the amounts reported in the federal and state financial reports do not necessarily agree with the amounts","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":180,"line":21,"text":"federal and state agency and among programs administered by the same agencies. Accordingly, the amounts reported in the federal and state financial reports do not necessarily agree with the amounts reported in the accompanying Schedules, which is prepared on the modified accrual basis of accounting as explained in Note 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//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":180,"line":33,"text":" Each of the grantor agencies reserves the right to conduct additional audits of the County\u2019s grant program for economy, efficiency, and program results. However, the County administration does not believe such audits would result in material amounts of disallowed costs.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":181,"line":8,"text":" Financial Statements Adverse - GAAP Type of auditor's report issued Unmodified - Regulatory","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":181,"line":12,"text":" Internal control over financial reporting: 1) Material weakness(es) identified? yes X none reported","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":181,"line":18,"text":" Noncompliance material to financial statements noted? yes X none reported ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":182,"line":8,"text":" State Financial Assistance Dollar threshold used to determine Type A programs $771,722.00","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//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":182,"line":27,"text":" State Grant/Project Number(s) Name of State Program Various DHS Emergency Food & Shelter","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":183,"line":5,"text":" Section II \u2013 Financial Statement Findings This section identifies the significant deficiencies, material weaknesses and instances of noncompliance","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":183,"line":8,"text":"This section identifies the significant deficiencies, material weaknesses and instances of noncompliance related to the basic financial statements that are required to be reported in accordance with Government Auditing Standards and with audit requirements prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":184,"line":5,"text":" Section III \u2013 Federal Awards & State Financial Assistance Findings & Questioned Costs This section identifies the significant deficiencies, material weaknesses and instances of noncompliance,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":184,"line":17,"text":" STATE FINANCIAL ASSISTANCE None.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":185,"line":7,"text":" This section identifies the status of prior year findings related to the financial statements, federal awards and state financial assistance that are required to be reported in accordance with Government Auditing Standards, Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":185,"line":8,"text":"This section identifies the status of prior year findings related to the financial statements, federal awards and state financial assistance that are required to be reported in accordance with Government Auditing Standards, Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards (Uniform Guidance), 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//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":185,"line":13,"text":" FINANCIAL STATEMENT FINDINGS No Prior Year Findings.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":185,"line":26,"text":" STATE FINANCIAL ASSISTANCE Finding 2022-001","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":189,"line":20,"text":" Contracts and Agreements required to be advertised by (N.J.S.A.40A:11-4) N.J.S.A.40A:11-4 states every contract or agreement, for the performance of any work or furnishing or","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":189,"line":22,"text":" N.J.S.A.40A:11-4 states every contract or agreement, for the performance of any work or furnishing or hiring of any materials or supplies, the cost or the contract price whereof is to be paid with or out of public funds not included within the terms of Section 3 of this act, shall be made or awarded only 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//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":189,"line":23,"text":"N.J.S.A.40A:11-4 states every contract or agreement, for the performance of any work or furnishing or hiring of any materials or supplies, the cost or the contract price whereof is to be paid with or out of public funds not included within the terms of Section 3 of this act, shall be made or awarded only by the Governing Body of the contracting unit after public advertising for bids and bidding therefore, except 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//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":189,"line":25,"text":"public funds not included within the terms of Section 3 of this act, shall be made or awarded only by the Governing Body of the contracting unit after public advertising for bids and bidding therefore, except as is provided otherwise in this act or specifically by any other Law. No work, materials or supplies shall be undertaken, acquired or furnished for a sum exceeding in the aggregate the bid threshold, except 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//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":189,"line":28,"text":"undertaken, acquired or furnished for a sum exceeding in the aggregate the bid threshold, except by contract or agreement. The bid threshold in accordance with N.J.S.A. 40A:II-4 is $44,000 for the year ended December 31, 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//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":189,"line":33,"text":"It is pointed out that the governing body of the municipality has the responsibility of determining whether the expenditures in any category will exceed the statutory minimum within the fiscal year. Where question arises as to whether any contract or agreement might result in violation of the statute, the solicitor's opinion should be sought before a commitment is 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//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":189,"line":34,"text":"the expenditures in any category will exceed the statutory minimum within the fiscal year. Where question arises as to whether any contract or agreement might result in violation of the statute, the solicitor's opinion should be sought before a commitment is 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//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":189,"line":37,"text":" Inasmuch as the system of records did not provide for an accumulation of payments for categories for the performance of any work or the furnishing or hiring of any materials or supplies, the results of such an accumulation could not reasonably be ascertained. Disbursements were reviewed, however, to determine","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":189,"line":42,"text":" Our examination of expenditures did not reveal any individual payments or contracts in excess of the bid threshold \u201cfor the performance of any work, or the furnishing of any materials, supplies or labor\u201d other than those where bids had been previously sought by public advertisement or where a resolution had been","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":190,"line":12,"text":"2023-001: That the Office maintain a general ledger system that provides historical reporting to allow for timely and accurate financial reporting. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":191,"line":15,"text":"Barbara Jo Crea Commissioner Scott Collabella County Clerk $ 250,000 Selective Insurance Michael G. Mastronardy County Sheriff 25,000 Selective Insurance Jeffrey W. Moran County Surrogate 50,000 Selective 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//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":191,"line":16,"text":"Scott Collabella County Clerk $ 250,000 Selective Insurance Michael G. Mastronardy County Sheriff 25,000 Selective Insurance Jeffrey W. Moran County Surrogate 50,000 Selective Insurance John C. Sahradnik, Esq. County Counsel","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":191,"line":17,"text":"Michael G. Mastronardy County Sheriff 25,000 Selective Insurance Jeffrey W. Moran County Surrogate 50,000 Selective Insurance John C. Sahradnik, Esq. County Counsel Michael J. Fuire 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//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":191,"line":22,"text":"Anthony Agliata Director, Department of Planning Tristin J. Collins Assistant Administrator, Director Department of Management and Budget Julie N. Tarrant County Comptroller/C.F.O., 1,500,000 Selective Insurance 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//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":191,"line":23,"text":"Tristin J. Collins Assistant Administrator, Director Department of Management and Budget Julie N. Tarrant County Comptroller/C.F.O., 1,500,000 Selective Insurance Department of Finance Robert A. Greitz Director, Department of Employee Relations","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":191,"line":26,"text":"Robert A. Greitz Director, Department of Employee Relations Brian J. Klimakowski Undersheriff 25,000 Selective Insurance Jon Lombardi Undersheriff 25,000 Selective Insurance Ashley E. Fiore Deputy Surrogate 50,000 Selective 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//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":191,"line":27,"text":"Brian J. Klimakowski Undersheriff 25,000 Selective Insurance Jon Lombardi Undersheriff 25,000 Selective Insurance Ashley E. Fiore Deputy Surrogate 50,000 Selective Insurance Moire DiMartini Assistant Comptroller 1,500,000 Selective 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//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":191,"line":28,"text":"Jon Lombardi Undersheriff 25,000 Selective Insurance Ashley E. Fiore Deputy Surrogate 50,000 Selective Insurance Moire DiMartini Assistant Comptroller 1,500,000 Selective 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//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":191,"line":29,"text":"Ashley E. Fiore Deputy Surrogate 50,000 Selective Insurance Moire DiMartini Assistant Comptroller 1,500,000 Selective Insurance All of the bonds were examined and were properly executed.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//87518ed9-9f35-486d-91c8-384148898cf2.pdf","source_label":"county-audits-ocean-county-audit-2023.pdf","page":191,"line":38,"text":" Please note that the County was insured by National Union Fire Insurance Company of Pittsburgh, Pa. (AIG) from 1/1/23 through 12/31/2023 through the CELJIF. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":3,"line":10,"text":"Independent Auditor\u2019s Report 1 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 Government Auditing Standards 5","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":3,"line":11,"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 Government Auditing Standards 5 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":3,"line":14,"text":" Financial Statements \u2013 Regulatory Basis: Current Fund: Statements of Assets, Liabilities, Reserves & Fund Balance \u2013 Regulatory Basis A 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":3,"line":16,"text":"Current Fund: Statements of Assets, Liabilities, Reserves & Fund Balance \u2013 Regulatory Basis A 9 Statements of Operations and Changes in Fund Balance \u2013 Regulatory Basis A-1 11 Statement of Revenues \u2013 Regulatory Basis A-2 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":3,"line":17,"text":"Statements of Assets, Liabilities, Reserves & Fund Balance \u2013 Regulatory Basis A 9 Statements of Operations and Changes in Fund Balance \u2013 Regulatory Basis A-1 11 Statement of Revenues \u2013 Regulatory Basis A-2 12 Statement of Expenditures \u2013 Regulatory Basis A-3 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":3,"line":18,"text":"Statements of Operations and Changes in Fund Balance \u2013 Regulatory Basis A-1 11 Statement of Revenues \u2013 Regulatory Basis A-2 12 Statement of Expenditures \u2013 Regulatory Basis A-3 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":3,"line":19,"text":"Statement of Revenues \u2013 Regulatory Basis A-2 12 Statement of Expenditures \u2013 Regulatory Basis A-3 17 Trust 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":3,"line":25,"text":"General Capital Fund: Statements of Assets, Liabilities, Reserves & Fund Balance \u2013 Regulatory Basis C 31 Statement of Fund Balance C-1 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":3,"line":26,"text":"Statements of Assets, Liabilities, Reserves & Fund Balance \u2013 Regulatory Basis C 31 Statement of Fund Balance C-1 32 General Fixed Assets Account Group:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":3,"line":29,"text":"General Fixed Assets Account Group: Statements of General Fixed Assets and Fund Balance - Regulatory Basis D 33 Notes to the Financial Statements 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":3,"line":31,"text":" Notes to the Financial Statements 37 Supplementary Schedules:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":3,"line":37,"text":"Schedule of Due County for Added and Omitted Taxes A-5 86 Schedule of Revenue Accounts Receivable A-6 87 Schedule of Inventory - Central Supply Warehouse A-7 88 Schedule of Interfunds - Other A-8 88","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":3,"line":40,"text":"Schedule of Interfunds - Other A-8 88 Schedule of Appropriation Reserves A-9 89 Schedule of Accounts Payable A-10 99 Schedule of Payroll Liabilities A-11 100","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":3,"line":42,"text":"Schedule of Accounts Payable A-10 99 Schedule of Payroll Liabilities A-11 100 Schedule of Reserve for Superstorm Sandy A-12 101 Schedule of Reserve for Superstorm Sandy - Refunds A-13 101","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":4,"line":10,"text":"Supplementary Schedules (continued): Federal & State Grant Fund: Schedule of Due to Current Fund A-17 103 Schedule of Mortgage Receivable A-18 103","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":4,"line":17,"text":"Schedule of Reserve for Interest - ARP A-22 105 Schedule of Grants Receivable A-23 106 Schedule of Appropriated Reserves A-24 113 Schedule of Unappropriated Reserves A-25 119","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":4,"line":18,"text":"Schedule of Grants Receivable A-23 106 Schedule of Appropriated Reserves A-24 113 Schedule of Unappropriated Reserves A-25 119 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":4,"line":19,"text":"Schedule of Appropriated Reserves A-24 113 Schedule of Unappropriated Reserves A-25 119 Trust 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":4,"line":39,"text":"Schedule of Reserve for Interest Earned on Proceeds of Bonds C-10 158 Schedule of Reserve for Payment of Serial Bonds C-11 158 Schedule of Reserve for Beach Erosion C-12 158 Schedule of Capital Improvement Fund C-13 159","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":5,"line":15,"text":"and New Jersey OMB Circular 15-08 165 Schedule of Expenditures of Federal Awards A 169 Schedule of Expenditures of State Financial Assistance B 172 Notes to Schedules of Expenditures of Federal Awards and State Financial Assistance 175","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":5,"line":16,"text":"Schedule of Expenditures of Federal Awards A 169 Schedule of Expenditures of State Financial Assistance B 172 Notes to Schedules of Expenditures of Federal Awards and State Financial Assistance 175 Schedule of Findings & Questioned Costs 177","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":5,"line":17,"text":"Schedule of Expenditures of State Financial Assistance B 172 Notes to Schedules of Expenditures of Federal Awards and State Financial Assistance 175 Schedule of Findings & Questioned Costs 177 Schedule of Prior Year Findings & Questioned Costs As Prepared by Management 181","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":7,"line":9,"text":"INDEPENDENT AUDITOR'S REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2022 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":9,"line":11,"text":" We have audited the accompanying financial statements of the various funds and account group of the County of Ocean, which comprise the statements of assets, liabilities, reserves and fund balance \u2013 regulatory basis as of December 31, 2022 and 2021, and the related statements of operations and changes in fund balance \u2013 regulatory","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":9,"line":12,"text":"We have audited the accompanying financial statements of the various funds and account group of the County of Ocean, which comprise the statements of assets, liabilities, reserves and fund balance \u2013 regulatory basis as of December 31, 2022 and 2021, and the related statements of operations and changes in fund balance \u2013 regulatory basis for the years then ended and the statement of revenues \u2013 regulatory basis and statement of expenditures \u2013","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":9,"line":13,"text":"Ocean, which comprise the statements of assets, liabilities, reserves and fund balance \u2013 regulatory basis as of December 31, 2022 and 2021, and the related statements of operations and changes in fund balance \u2013 regulatory basis for the years then ended and the statement of revenues \u2013 regulatory basis and statement of expenditures \u2013 regulatory basis for the year ended December 31, 2022, and the related notes to the financial statements, as listed","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":9,"line":14,"text":"December 31, 2022 and 2021, and the related statements of operations and changes in fund balance \u2013 regulatory basis for the years then ended and the statement of revenues \u2013 regulatory basis and statement of expenditures \u2013 regulatory basis for the year ended December 31, 2022, and the related notes to the financial statements, as listed in the table of contents.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":9,"line":15,"text":"basis for the years then ended and the statement of revenues \u2013 regulatory basis and statement of expenditures \u2013 regulatory basis for the year ended December 31, 2022, and the related notes to the financial statements, as listed in the table of contents. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":9,"line":20,"text":" In our opinion, the financial statements referred to above present fairly, in all material respects, the assets, liabilities, reserves and fund balance \u2013 regulatory basis of the County of Ocean, as of December 31, 2022 and 2021, and the results of its operations and changes in fund balance \u2013 regulatory basis for the years then ended and the statements","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":9,"line":21,"text":"In our opinion, the financial statements referred to above present fairly, in all material respects, the assets, liabilities, reserves and fund balance \u2013 regulatory basis of the County of Ocean, as of December 31, 2022 and 2021, and the results of its operations and changes in fund balance \u2013 regulatory basis for the years then ended and the statements of revenues \u2013 regulatory basis, statements of expenditures \u2013 regulatory basis for the year ended December 31, 2022,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":9,"line":22,"text":"reserves and fund balance \u2013 regulatory basis of the County of Ocean, as of December 31, 2022 and 2021, and the results of its operations and changes in fund balance \u2013 regulatory basis for the years then ended and the statements of revenues \u2013 regulatory basis, statements of expenditures \u2013 regulatory basis for the year ended December 31, 2022, in accordance with the financial reporting provisions of the Division of Local Government Services, Department of","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":9,"line":23,"text":"results of its operations and changes in fund balance \u2013 regulatory basis for the years then ended and the statements of revenues \u2013 regulatory basis, statements of expenditures \u2013 regulatory basis for the year ended December 31, 2022, in accordance with the financial reporting provisions of the Division of Local Government Services, Department of Community Affairs, State of New Jersey as described in Note 1.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":9,"line":24,"text":"of revenues \u2013 regulatory basis, statements of expenditures \u2013 regulatory basis for the year ended December 31, 2022, in accordance with the financial reporting provisions of the Division of Local Government Services, Department of Community Affairs, State of New Jersey as described in Note 1. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":9,"line":30,"text":"In our opinion, because of the significance of the matter discussed in the Basis for Adverse Opinion on U.S. Generally Accepted Accounting Principles section of our report, the financial statements referred to above do not present fairly, in accordance with accounting principles generally accepted in the United States of America, the financial position of the County of Ocean, as of December 31, 2022 and 2021, or the results of its operations and","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":9,"line":32,"text":"present fairly, in accordance with accounting principles generally accepted in the United States of America, the financial position of the County of Ocean, as of December 31, 2022 and 2021, or the results of its operations and changes in fund balance for the years then ended. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":9,"line":33,"text":"financial position of the County of Ocean, as of December 31, 2022 and 2021, or the results of its operations and changes in fund balance for the years then ended. Basis for Opinions","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":9,"line":38,"text":"We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and in compliance with audit requirements prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey. Our responsibilities under","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":9,"line":41,"text":"Local Government Services, Department of Community Affairs, State of New Jersey. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the County of Ocean and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":9,"line":44,"text":"responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":10,"line":3,"text":" As described in Note 1 of the financial statements, the financial statements are prepared by the County of Ocean, on the basis of the financial reporting provisions of the Division of Local Government Services, Department of Community Affairs, State of New Jersey, which is a basis of accounting other than accounting principles generally","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":10,"line":4,"text":"As described in Note 1 of the financial statements, the financial statements are prepared by the County of Ocean, on the basis of the financial reporting provisions of the Division of Local Government Services, Department of Community Affairs, State of New Jersey, which is a basis of accounting other than accounting principles generally accepted in the United States of America, to meet the requirements of the Division of Local Government Services,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":10,"line":7,"text":"accepted in the United States of America, to meet the requirements of the Division of Local Government Services, Department of Community Affairs, State of New Jersey. The effects on the financial statements of the variances between the regulatory basis of accounting described in Note 1 and accounting principles generally accepted in the United States of America, although not reasonably determinable, are presumed to be material and pervasive.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":10,"line":11,"text":" Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":10,"line":13,"text":" Management is responsible for the preparation and fair presentation of these financial statements in accordance with the financial reporting provisions of the Division of Local Government Services, Department of Community Affairs, State of New Jersey. Management is also responsible for the design, implementation, and maintenance of internal","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":10,"line":14,"text":"Management is responsible for the preparation and fair presentation of these financial statements in accordance with the financial reporting provisions of the Division of Local Government Services, Department of Community Affairs, State of New Jersey. Management is also responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":10,"line":16,"text":"State of New Jersey. Management is also responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":10,"line":19,"text":" Auditor\u2019s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":10,"line":21,"text":" Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":10,"line":30,"text":"if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. In performing an audit in accordance with generally accepted auditing standards, Government Auditing Standards,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":10,"line":36,"text":"x Exercise professional judgment and maintain professional skepticism throughout the audit. x Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":10,"line":38,"text":"error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. x Obtain an understanding of internal control(s) relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":10,"line":40,"text":"x Obtain an understanding of internal control(s) relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the County of Ocean's internal control. Accordingly, no such opinion is expressed. x Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":10,"line":42,"text":"of the County of Ocean's internal control. Accordingly, no such opinion is expressed. x Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. x Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":10,"line":43,"text":"x Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. x Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the County of Ocean's ability to continue as a going concern for a reasonable period","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":11,"line":3,"text":" Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the County of Ocean\u2019s basic financial statements. The accompanying supplemental schedules presented for the various funds and letter of comments and recommendations section are presented for purposes of additional analysis","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":11,"line":4,"text":"Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the County of Ocean\u2019s basic financial statements. The accompanying supplemental schedules presented for the various funds and letter of comments and recommendations section are presented for purposes of additional analysis as required by the Division of Local Government Services, Department of Community Affairs, State of New Jersey","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":11,"line":7,"text":"as required by the Division of Local Government Services, Department of Community Affairs, State of New Jersey and are not a required part of the basic financial statements. The schedules of expenditures of federal awards and state financial assistance, as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and New Jersey OMB\u2019s Circular 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":11,"line":8,"text":"and are not a required part of the basic financial statements. The schedules of expenditures of federal awards and state financial assistance, as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and New Jersey OMB\u2019s Circular 15- 08, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid are also presented for purposes","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":11,"line":10,"text":"Requirements, Cost Principles, and Audit Requirements for Federal Awards and New Jersey OMB\u2019s Circular 15- 08, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid are also presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":11,"line":11,"text":"08, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid are also presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":11,"line":13,"text":"responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":11,"line":24,"text":"In accordance with Government Auditing Standards, we have also issued our report dated September 8, 2023, 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":13,"line":1,"text":"INDEPENDENT AUDITOR\u2019S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":13,"line":3,"text":"REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":13,"line":13,"text":"We have audited, in accordance with the auditing standards generally accepted in the United States of America, the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States and audit requirements as prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey, the financial","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":13,"line":15,"text":"by the Comptroller General of the United States and audit requirements as prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey, the financial statements - regulatory basis of the County of Ocean, as of and for the year ended December 31, 2022, 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":13,"line":17,"text":"statements - regulatory basis of the County of Ocean, as of and for the year ended December 31, 2022, and the related notes to the financial statements, which collectively comprise the County's basic financial statements, and have issued our report thereon dated September 8, 2023. Our report indicated that the County\u2019s financial statements were not prepared in accordance with accounting principles generally","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":13,"line":19,"text":"statements, and have issued our report thereon dated September 8, 2023. 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,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":13,"line":24,"text":" Report On Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the County's internal","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":13,"line":26,"text":" In planning and performing our audit of the financial statements, we considered the County's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":13,"line":27,"text":"In planning and performing our audit of the financial statements, we considered the County's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the County\u2019s internal control.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":13,"line":28,"text":"control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the County\u2019s internal control. Accordingly, we do not express an opinion on the effectiveness of the County\u2019s internal control.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":13,"line":36,"text":"of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity\u2019s financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":17,"line":6,"text":"CURRENT FUND STATEMENTS OF ASSETS, LIABILITIES, RESERVES AND FUND BALANCE REGULATORY BASIS DECEMBER 31, 2022 AND 2021","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":17,"line":23,"text":"County Share of Added and Omitted Taxes A-5 2,289,831.12 2,715,560.90 Revenue Accounts Receivable A-6 2,064,815.77 2,409,078.87 Inventory: Central Supply Warehouse A-7 348,268.81 320,717.34","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":17,"line":29,"text":"General Capital Fund A-8 109,396.98 4,732.24 Grant Fund A 2,706,002.27 2,145,866.73 Total Receivables & Other Assets With Full Reserves 7,598,683.89 7,599,641.50","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":17,"line":36,"text":" State & Federal Grants: Cash and Cash Equivalents A-4 66,786,143.02 76,758,805.58 Mortgage Receivable A-18 4,396,485.34 4,088,993.06","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":17,"line":39,"text":"Mortgage Receivable A-18 4,396,485.34 4,088,993.06 Grants Receivable A-20 58,210,942.57 48,000,767.02 Total State & Federal Grants 129,393,570.93 128,848,565.66","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":17,"line":41,"text":" Total State & Federal Grants 129,393,570.93 128,848,565.66 Total Assets $ 298,246,282.29 $ 300,767,437.47","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":18,"line":6,"text":"CURRENT FUND STATEMENTS OF ASSETS, LIABILITIES, RESERVES AND FUND BALANCE REGULATORY BASIS DECEMBER 31, 2022 AND 2021","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":18,"line":17,"text":"Liabilities: Appropriation Reserves A-3, A-9 $ 22,668,802.40 $ 23,250,189.92 Reserve for Encumbrances A-3, A-9 34,517,470.82 38,095,493.90 Accounts Payable A-10 6,559,580.11 4,958,577.55","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":18,"line":20,"text":"Accounts Payable A-10 6,559,580.11 4,958,577.55 Reserve for Payroll Liabilities A-11 5,066,959.92 3,659,585.77 Sales Tax Payable - Parks A 57.14 193.39 Parks - Due to Cuisine on the Green A 165.00 320.00","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":18,"line":33,"text":"Reserve for Receivables & Other Assets A 7,598,683.89 7,599,641.50 Fund Balance A-1 75,992,306.61 77,729,551.11 Total Regular Fund 168,852,711.36 171,918,871.81","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":18,"line":37,"text":" State & Federal Grants: Interfund - Current Fund A-17 2,706,002.27 2,145,866.73 Reserve for Mortgage Receivable A-18 4,396,485.34 4,088,993.06","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":18,"line":45,"text":"Reserve for Encumbrances A-24 12,916,843.49 41,456,779.65 Appropriated Reserves A-24 49,540,344.35 80,752,604.66 Unappropriated Reserves A-25 59,011,066.21 259,994.66 ","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":18,"line":46,"text":"Appropriated Reserves A-24 49,540,344.35 80,752,604.66 Unappropriated Reserves A-25 59,011,066.21 259,994.66 Total State & Federal Grants 129,393,570.93 128,848,565.66","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":18,"line":48,"text":" Total State & Federal Grants 129,393,570.93 128,848,565.66 Total Liabilities, Reserves & Fund Balance $ 298,246,282.29 $ 300,767,437.47","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":18,"line":50,"text":" Total Liabilities, Reserves & Fund Balance $ 298,246,282.29 $ 300,767,437.47 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":18,"line":55,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":19,"line":6,"text":"CURRENT FUND STATEMENTS OF OPERATIONS AND CHANGES IN FUND BALANCE REGULATORY BASIS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":19,"line":12,"text":"REFERENCE 2022 2021 Revenue & Other Income Realized: Fund Balance Utilized A-1, A-2 $ 38,500,000.00 $ 38,000,000.00 Miscellaneous Revenue Anticipated A-2 86,649,356.46 123,513,128.99","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":19,"line":13,"text":"Revenue & Other Income Realized: Fund Balance Utilized A-1, A-2 $ 38,500,000.00 $ 38,000,000.00 Miscellaneous Revenue Anticipated A-2 86,649,356.46 123,513,128.99 Receipts From Current Taxes A-2 387,360,543.00 365,212,639.00","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":19,"line":14,"text":"Fund Balance Utilized A-1, A-2 $ 38,500,000.00 $ 38,000,000.00 Miscellaneous Revenue Anticipated A-2 86,649,356.46 123,513,128.99 Receipts From Current Taxes A-2 387,360,543.00 365,212,639.00 Nonbudget Revenue A-2 8,616,654.87 8,318,939.93","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":19,"line":16,"text":"Receipts From Current Taxes A-2 387,360,543.00 365,212,639.00 Nonbudget Revenue A-2 8,616,654.87 8,318,939.93 Other Credits to Income: Unexpended Balance of Appropriation Reserves A-9 17,589,642.49 17,267,403.08","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":19,"line":18,"text":"Other Credits to Income: Unexpended Balance of Appropriation Reserves A-9 17,589,642.49 17,267,403.08 Cancelled Accounts Payable A-10 371,377.78 68,048.35 Cancelled Federal and State Grant Appropriated Reserves A-20 45,524,618.18 1,390,270.64","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":19,"line":20,"text":"Cancelled Accounts Payable A-10 371,377.78 68,048.35 Cancelled Federal and State Grant Appropriated Reserves A-20 45,524,618.18 1,390,270.64 Total Revenues 584,612,192.78 553,770,429.99","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":19,"line":22,"text":" Total Revenues 584,612,192.78 553,770,429.99 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":19,"line":24,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":19,"line":25,"text":"Expenditures: Budget Appropriations Operations: Salaries & Wages A-3 135,076,007.00 134,833,829.00","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":19,"line":27,"text":"Operations: Salaries & Wages A-3 135,076,007.00 134,833,829.00 Other Expenses A-3 219,968,833.00 240,879,086.00 Capital Improvement Fund A-3 51,542,490.00 42,923,124.00","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":19,"line":30,"text":"Capital Improvement Fund A-3 51,542,490.00 42,923,124.00 Debt Service A-3 55,761,790.99 54,750,405.63 Deferred Charges and Statutory Expenditures A-3 39,432,912.04 38,349,074.81 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":19,"line":31,"text":"Debt Service A-3 55,761,790.99 54,750,405.63 Deferred Charges and Statutory Expenditures A-3 39,432,912.04 38,349,074.81 Other Expenditures and Adjustments: Refund of Prior Year Revenue A-4 851.00 1,267.00","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":19,"line":32,"text":"Deferred Charges and Statutory Expenditures A-3 39,432,912.04 38,349,074.81 Other Expenditures and Adjustments: Refund of Prior Year Revenue A-4 851.00 1,267.00 Interfunds Advanced A-1 584,152.62 1,738,034.92","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":19,"line":33,"text":"Other Expenditures and Adjustments: Refund of Prior Year Revenue A-4 851.00 1,267.00 Interfunds Advanced A-1 584,152.62 1,738,034.92 Cancelled Federal and State Grant Receivables A-19 45,482,400.63 1,312,230.25","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":19,"line":35,"text":"Interfunds Advanced A-1 584,152.62 1,738,034.92 Cancelled Federal and State Grant Receivables A-19 45,482,400.63 1,312,230.25 Total Expenditures 547,849,437.28 514,787,051.61","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":19,"line":37,"text":" Total Expenditures 547,849,437.28 514,787,051.61 Statutory Excess to Fund Balance 36,762,755.50 38,983,378.38","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":19,"line":39,"text":" Statutory Excess to Fund Balance 36,762,755.50 38,983,378.38 Fund Balance, January 1 A 77,729,551.11 76,746,172.73 114,492,306.61 115,729,551.11","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":19,"line":40,"text":"Statutory Excess to Fund Balance 36,762,755.50 38,983,378.38 Fund Balance, January 1 A 77,729,551.11 76,746,172.73 114,492,306.61 115,729,551.11 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":19,"line":43,"text":"Decreased by: Utilization as Anticipated Revenue A-1, A-2 38,500,000.00 38,000,000.00 Fund Balance, December 31 A $ 75,992,306.61 $ 77,729,551.11","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":19,"line":45,"text":" Fund Balance, December 31 A $ 75,992,306.61 $ 77,729,551.11 ","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":19,"line":50,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":20,"line":7,"text":"CURRENT FUND STATEMENT OF REVENUES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2022 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":20,"line":12,"text":"Special N.J.S. Excess or Budget 40A:4-87 Realized (Deficit) Fund Balance Anticipated $ 38,500,000.00 $ - $ 38,500,000.00 $ -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":20,"line":14,"text":" Fund Balance Anticipated $ 38,500,000.00 $ - $ 38,500,000.00 $ - Miscellaneous Revenues Anticipated:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":20,"line":16,"text":" Miscellaneous Revenues Anticipated: Recording Fees - County Clerk Fees 10,250,000.00 - 12,332,452.10 2,082,452.10 Surrogate Fees 520,000.00 - 602,307.54 82,307.54","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":20,"line":26,"text":"Passport Fees - County Clerk 475,000.00 - 865,770.00 390,770.00 Federal and State Contract - Indirect Cost Allocation 950,000.00 - 1,223,941.30 273,941.30 Sale of Plans and Specifications 5,000.00 - - (5,000.00) College Debt Service Reimbursement 1,807,114.00 - 1,807,114.11 0.11","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":20,"line":28,"text":"Sale of Plans and Specifications 5,000.00 - - (5,000.00) College Debt Service Reimbursement 1,807,114.00 - 1,807,114.11 0.11 Rent - Ocean County Air Park 75,000.00 - 201,569.33 126,569.33 Rent - Parks - Picnic Areas 10,000.00 - 31,900.00 21,900.00","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":20,"line":33,"text":"County Parks - Non-Profit Program 40,000.00 - 90,928.63 50,928.63 Shared Services Agreements - Vehicle Services 399,500.00 600,000.00 803,866.71 (195,633.29) Shared Services Agreements - Planning - 65,000.00 - (65,000.00) Shared Services Agreements - Engineering - 6,300.00 11,903.39 5,603.39","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":20,"line":34,"text":"Shared Services Agreements - Vehicle Services 399,500.00 600,000.00 803,866.71 (195,633.29) Shared Services Agreements - Planning - 65,000.00 - (65,000.00) Shared Services Agreements - Engineering - 6,300.00 11,903.39 5,603.39 Shared Services Agreements - Roads - 628,113.00 827,342.26 199,229.26","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":20,"line":35,"text":"Shared Services Agreements - Planning - 65,000.00 - (65,000.00) Shared Services Agreements - Engineering - 6,300.00 11,903.39 5,603.39 Shared Services Agreements - Roads - 628,113.00 827,342.26 199,229.26 Atlantis Complex Revenues 750,000.00 - 1,078,002.57 328,002.57","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":20,"line":36,"text":"Shared Services Agreements - Engineering - 6,300.00 11,903.39 5,603.39 Shared Services Agreements - Roads - 628,113.00 827,342.26 199,229.26 Atlantis Complex Revenues 750,000.00 - 1,078,002.57 328,002.57 Forge Pond Golf Course Fees 450,000.00 - 731,157.67 281,157.67","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":20,"line":37,"text":"Shared Services Agreements - Roads - 628,113.00 827,342.26 199,229.26 Atlantis Complex Revenues 750,000.00 - 1,078,002.57 328,002.57 Forge Pond Golf Course Fees 450,000.00 - 731,157.67 281,157.67 Atlantis Pro Shop 20,000.00 - 61,019.10 41,019.10","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":20,"line":41,"text":"Forge Pond Pro Shop 20,000.00 - 60,338.96 40,338.96 Reimbursement for Salary and Wages of Mental Health Coordinator 12,000.00 - 3,000.00 (9,000.00) Division of Aging - State Distribution Center Reimbursement 60,000.00 - 43,875.06 (16,124.94) State Aid - County College Bonds (N. J. S. 18A:64A-22-6) 2,568,277.00 - 2,568,277.78 0.78","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":20,"line":45,"text":"State Aid - County Vocational School Bonds (N.J.S.A. 44:7-38 et. Seq.) 593,351.00 - 593,351.00 - Prosecutor's Salary Reimbursement 96,239.00 - 96,238.47 (0.53) State and Federal Reimbursement School Nutrition 16,000.00 - 49,878.95 33,878.95 Library Pension Payment 2,298,256.00 - 2,298,256.00 -","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":20,"line":47,"text":"State and Federal Reimbursement School Nutrition 16,000.00 - 49,878.95 33,878.95 Library Pension Payment 2,298,256.00 - 2,298,256.00 - HUD Pension Payment 23,565.00 - 23,565.00 - County Clerk Salary Reimbursement 12,215.00 - 12,215.01 0.01","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":20,"line":48,"text":"Library Pension Payment 2,298,256.00 - 2,298,256.00 - HUD Pension Payment 23,565.00 - 23,565.00 - County Clerk Salary Reimbursement 12,215.00 - 12,215.01 0.01 Sheriff Salary Reimbursement 4,886.00 - 4,886.01 0.01","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":20,"line":49,"text":"HUD Pension Payment 23,565.00 - 23,565.00 - County Clerk Salary Reimbursement 12,215.00 - 12,215.01 0.01 Sheriff Salary Reimbursement 4,886.00 - 4,886.01 0.01 Surrogate Salary Reimbursement 17,331.00 - 17,331.01 0.01","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":20,"line":50,"text":"County Clerk Salary Reimbursement 12,215.00 - 12,215.01 0.01 Sheriff Salary Reimbursement 4,886.00 - 4,886.01 0.01 Surrogate Salary Reimbursement 17,331.00 - 17,331.01 0.01 Supplemental Security Income 1,330,116.00 - 1,187,420.00 (142,696.00)","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":20,"line":51,"text":"Sheriff Salary Reimbursement 4,886.00 - 4,886.01 0.01 Surrogate Salary Reimbursement 17,331.00 - 17,331.01 0.01 Supplemental Security Income 1,330,116.00 - 1,187,420.00 (142,696.00) 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":20,"line":54,"text":"Special Items: State and Federal Revenues Offset with Appropriations: Adult Protective Services 451,670.00 - 451,670.00 - American Rescue Plan - ESSER - 40,000.00 40,000.00 -","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":20,"line":62,"text":"Care Coordination 23,810.00 - 23,810.00 - Child Advocacy Development Grants - 117,602.00 117,602.00 Children's Inter - Agency Coordinating Council - 39,418.00 39,418.00 - Child Restraint & Protect FY23 - 62,000.00 62,000.00 -","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":20,"line":72,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement. 12","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":21,"line":7,"text":"CURRENT FUND STATEMENT OF REVENUES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2022 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":21,"line":15,"text":"Special Items (continued): State and Federal Revenues Offset with Appropriations (continued): DCA - Home Delivered Meals 71,746.00 - 71,746.00 - DHS - Emergency Food and Shelter 964,780.00 - 964,780.00 -","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":21,"line":26,"text":"Historical Preservation - Cox House 750,000.00 518,645.00 1,268,645.00 - HUD: Community Development Block Grant - 1,423,325.00 1,423,325.00 - HUD: Community Development Block Grant - Program Income 45,554.00 79,023.00 124,577.00 - HUD: HOME Investment Partnership - 1,487,733.00 1,487,733.00 -","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":21,"line":27,"text":"HUD: Community Development Block Grant - 1,423,325.00 1,423,325.00 - HUD: Community Development Block Grant - Program Income 45,554.00 79,023.00 124,577.00 - HUD: HOME Investment Partnership - 1,487,733.00 1,487,733.00 - HUD: HOME Program Income 10,000.00 50,253.00 60,253.00 -","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":21,"line":31,"text":"Human Services Advisory Council - 64,397.00 64,397.00 - Insurance Fraud Program - 250,000.00 250,000.00 - Janssen 2022 Part 1 - National Opioid Settlements - 182,455.00 182,455.00 - Janssen 2022 Part 2 - National Opioid Settlements - 437,844.00 437,844.00 -","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":21,"line":48,"text":"Ocean Area Comprehensive 223,652.00 - 223,652.00 - Ocean Area Plan Grant FY21 11,193.00 - 11,193.00 - Ocean Area Plan Grant 2,329,400.00 - 2,329,400.00 - Ocean Area Plan State FY21 523.00 - 523.00 -","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":21,"line":49,"text":"Ocean Area Plan Grant FY21 11,193.00 - 11,193.00 - Ocean Area Plan Grant 2,329,400.00 - 2,329,400.00 - Ocean Area Plan State FY21 523.00 - 523.00 - Ocean Area Plan State 118,404.00 - 118,404.00 -","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":21,"line":63,"text":"SAMHSA - 304,268.00 304,268.00 - S.A.N.E Grant FY22/23 - 183,931.00 183,931.00 - Senior Citizens and Persons with Disabilities 1,657,504.00 - 1,657,504.00 - State Body Armor - Corrections 8,054.00 - 8,054.00 -","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":21,"line":72,"text":"State Facilities Education Act - 54,000.00 54,000.00 - State Health Insurance Assistance Program - 47,000.00 47,000.00 - ","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":21,"line":77,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":22,"line":7,"text":"CURRENT FUND STATEMENT OF REVENUES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2022 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":22,"line":12,"text":"Special N.J.S. Excess or Budget 40A:4-87 Realized (Deficit) Special Items (continued):","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":22,"line":15,"text":"Special Items (continued): State and Federal Revenues Offset with Appropriations (continued): Stop Violence Against Women - 55,903.00 55,903.00 - Subregional Intern Support Program - 15,000.00 15,000.00 -","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":22,"line":39,"text":"Reserve to Pay Bonds 3,718,699.00 - 3,718,699.00 - Capital Surplus 1,587,455.00 - 1,587,455.00 - Recycling Reserve Trust 200,000.00 - 200,000.00 - 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":22,"line":47,"text":"Added and Omitted Taxes 2,715,560.00 - 3,395,833.92 680,273.92 911 Service Agreements 421,261.00 - 417,527.72 (3,733.28) Total Miscellaneous Revenues Anticipated 54,055,743.00 21,866,740.00 86,649,356.46 10,726,873.46","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":22,"line":49,"text":" Total Miscellaneous Revenues Anticipated 54,055,743.00 21,866,740.00 86,649,356.46 10,726,873.46 Amount to be Raised by Taxation - County Purpose Tax 387,360,543.00 - 387,360,543.00 -","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":22,"line":53,"text":" Budget Totals 479,916,286.00 21,866,740.00 512,509,899.46 10,726,873.46 Non-Budget Revenue - - 8,616,654.87 8,616,654.87 ","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":22,"line":54,"text":"Budget Totals 479,916,286.00 21,866,740.00 512,509,899.46 10,726,873.46 Non-Budget Revenue - - 8,616,654.87 8,616,654.87 Total General Revenues $ 479,916,286.00 $ 21,866,740.00 $ 521,126,554.33 $ 19,343,528.33","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":22,"line":56,"text":" Total General Revenues $ 479,916,286.00 $ 21,866,740.00 $ 521,126,554.33 $ 19,343,528.33 ","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":22,"line":61,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":23,"line":6,"text":"CURRENT FUND STATEMENT OF REVENUES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2022 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":23,"line":10,"text":" Analysis of Non Budget Revenue Amount Miscellaneous Revenue $ 626,728.91","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":23,"line":12,"text":" Miscellaneous Revenue $ 626,728.91 Payment in Lieu of Taxes (P.I.L.O.T.) 90,695.98 Community Service Contributions (Hospitals) 33,060.24","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":23,"line":13,"text":"Miscellaneous Revenue $ 626,728.91 Payment in Lieu of Taxes (P.I.L.O.T.) 90,695.98 Community Service Contributions (Hospitals) 33,060.24 B.O.S.S. Indirect Cost 446,985.00","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":23,"line":38,"text":"Court Ordered Restitution 4,988.59 Engineering Billboard Lease Agreement 12,300.00 Community Service Payments 23,895.47 County Clerk-Indexing Fees 6,910.01","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":23,"line":39,"text":"Engineering Billboard Lease Agreement 12,300.00 Community Service Payments 23,895.47 County Clerk-Indexing Fees 6,910.01 Energy Rebates 7,447.96","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":23,"line":47,"text":"Transportation Donations 3,462.00 Reimbursement - Grants Prior Years Charges 1,067,198.16 Dog Park Registration 5,515.00 Parks Stage Rental 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":23,"line":56,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement. 15","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":24,"line":6,"text":"CURRENT FUND STATEMENT OF REVENUES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2022 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":24,"line":10,"text":" Analysis of Non Budget Revenue Amount RRT: Fuel Expense 128,125.93","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":24,"line":14,"text":"Autopsy Reports 2,760.00 Inmate SSI Payment 11,200.00 Prosecutor DOJ Task Force 13,533.67 Sheriff DOJ Task Force 6,222.96","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":24,"line":19,"text":"State Election Reimbursement 1,731,379.53 Employee Reimb Agreement 611.00 Inmate Medical Reimbursement 23,747.33 Postage Reimbursement 310.84","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":24,"line":24,"text":"Sale of Scrap Metal 4,235.55 Drainage- Road Agreements 117,493.00 Courts - Archive Space 2,500.00 Courts - Mail Distribution Agreement 105,000.00","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":24,"line":26,"text":"Courts - Archive Space 2,500.00 Courts - Mail Distribution Agreement 105,000.00 $ 8,616,654.87","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":24,"line":40,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":25,"line":7,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2022 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":25,"line":11,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":25,"line":12,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":25,"line":13,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":25,"line":18,"text":"Board of Chosen Commissioners: Salaries and Wages $ 527,000.00 $ 527,000.00 $ 525,891.72 $ - $ 1,108.28 $ - Other Expenses 6,000.00 6,000.00 5,726.88 170.64 102.48 - 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":25,"line":21,"text":"County Administrator: Salaries and Wages 1,487,099.00 1,487,099.00 1,402,466.45 - 84,632.55 - Other Expenses 91,800.00 91,800.00 30,396.50 2,500.00 58,903.50 - 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":25,"line":23,"text":"Other Expenses 91,800.00 91,800.00 30,396.50 2,500.00 58,903.50 - Management System & Budget Analysis: Salaries and Wages 745,382.00 745,382.00 722,553.93 - 22,828.07 - Other Expenses 122,650.00 122,650.00 50,840.84 36,389.91 35,419.25 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":25,"line":24,"text":"Management System & Budget Analysis: Salaries and Wages 745,382.00 745,382.00 722,553.93 - 22,828.07 - Other Expenses 122,650.00 122,650.00 50,840.84 36,389.91 35,419.25 - 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":25,"line":35,"text":"County Adjuster's Office: 17 Salaries and Wages 238,377.00 238,377.00 228,564.93 - 9,812.07 - Other Expenses 85,965.00 85,965.00 63,881.56 2,306.02 19,777.42 - 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":25,"line":38,"text":"Department of Finance: Salaries and Wages 1,824,673.00 1,774,673.00 1,747,220.86 1,000.00 26,452.14 - Other Expenses 142,000.00 142,000.00 57,150.87 19,803.73 65,045.40 - 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":25,"line":41,"text":"Clerk of the Board: Salaries and Wages 1,131,078.00 1,131,078.00 1,077,405.15 - 53,672.85 - Other Expenses 43,009.00 43,009.00 23,891.91 9,392.22 9,724.87 - 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":25,"line":46,"text":"Employee Relations: Salaries and Wages 1,216,025.00 1,216,025.00 1,194,193.73 - 21,831.27 - Other Expenses 13,500.00 13,500.00 9,886.77 381.10 3,232.13 - 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":25,"line":53,"text":"Public Information/Outreach: Salaries and Wages - - - - - - Other Expenses 204,450.00 204,450.00 36,470.70 122,762.81 45,216.49 - 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":25,"line":56,"text":"County Connection: Salaries and Wages - - - - - - Other Expenses 16,795.00 16,795.00 13,004.27 648.11 3,142.62 - ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":25,"line":62,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":26,"line":7,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2022 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":26,"line":12,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":26,"line":13,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED County Clerk:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":26,"line":16,"text":"County Clerk: Salaries and Wages 2,469,719.00 2,469,719.00 2,384,801.49 - 84,917.51 - Other Expenses 416,300.00 389,795.00 354,216.10 28,136.21 7,442.69 - 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":26,"line":21,"text":"Prosecutor: Salaries and Wages 16,451,960.00 16,351,960.00 15,264,807.50 1,000.00 1,086,152.50 - Other Expenses 675,000.00 725,000.00 526,143.68 112,533.35 86,322.97 - 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":26,"line":24,"text":"Gang Violence Initiative: Salaries and Wages 581,946.00 631,946.00 582,784.94 - 49,161.06 - Purchase Department: Salaries and Wages 518,195.00 518,195.00 500,468.84 - 17,726.16 -","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":26,"line":25,"text":"Salaries and Wages 581,946.00 631,946.00 582,784.94 - 49,161.06 - Purchase Department: Salaries and Wages 518,195.00 518,195.00 500,468.84 - 17,726.16 - Other Expenses 12,834.00 12,834.00 4,283.83 7,971.39 578.78 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":26,"line":26,"text":"Purchase Department: Salaries and Wages 518,195.00 518,195.00 500,468.84 - 17,726.16 - Other Expenses 12,834.00 12,834.00 4,283.83 7,971.39 578.78 - 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":26,"line":29,"text":"Warehouse/Record Storage: Salaries and Wages 327,940.00 327,940.00 322,745.97 - 5,194.03 - Other Expenses 4,239.00 4,239.00 3,378.83 - 860.17 - 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":26,"line":32,"text":"Buildings and Grounds: Salaries and Wages 6,872,491.00 6,822,491.00 6,717,254.74 - 105,236.26 - Other Expenses 3,090,475.00 3,090,475.00 2,498,946.56 505,168.66 86,359.78 - 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":26,"line":35,"text":"Security: 18 Salaries and Wages 4,278,013.00 4,078,013.00 4,023,988.13 - 54,024.87 - Other Expenses 79,160.00 79,160.00 71,921.93 7,183.08 54.99 - 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":26,"line":37,"text":"Other Expenses 79,160.00 79,160.00 71,921.93 7,183.08 54.99 - Insurance: Ocean County Insurance Commission 8,335,658.00 8,335,658.00 8,335,658.00 - Group Insurance for Employees 45,633,574.00 45,633,574.00 41,633,873.17 83,108.39 3,916,592.44 -","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":26,"line":38,"text":"Insurance: Ocean County Insurance Commission 8,335,658.00 8,335,658.00 8,335,658.00 - Group Insurance for Employees 45,633,574.00 45,633,574.00 41,633,873.17 83,108.39 3,916,592.44 - Health Benefit Waiver 42,900.00 42,900.00 39,300.00 - 3,600.00 -","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":26,"line":39,"text":"Ocean County Insurance Commission 8,335,658.00 8,335,658.00 8,335,658.00 - Group Insurance for Employees 45,633,574.00 45,633,574.00 41,633,873.17 83,108.39 3,916,592.44 - Health Benefit Waiver 42,900.00 42,900.00 39,300.00 - 3,600.00 - 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":26,"line":40,"text":"Group Insurance for Employees 45,633,574.00 45,633,574.00 41,633,873.17 83,108.39 3,916,592.44 - Health Benefit Waiver 42,900.00 42,900.00 39,300.00 - 3,600.00 - Other Insurance Premiums Liability Self-Insurance (40A: 10-6) - - - - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":26,"line":41,"text":"Health Benefit Waiver 42,900.00 42,900.00 39,300.00 - 3,600.00 - Other Insurance Premiums Liability Self-Insurance (40A: 10-6) - - - - - - Employee Physicals & Policy 85,500.00 85,500.00 68,726.00 6,710.00 10,064.00 -","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":26,"line":42,"text":"Other Insurance Premiums Liability Self-Insurance (40A: 10-6) - - - - - - Employee Physicals & Policy 85,500.00 85,500.00 68,726.00 6,710.00 10,064.00 - Insurance Consultant 200,000.00 200,000.00 186,172.00 13,825.00 3.00 -","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":26,"line":44,"text":"Employee Physicals & Policy 85,500.00 85,500.00 68,726.00 6,710.00 10,064.00 - Insurance Consultant 200,000.00 200,000.00 186,172.00 13,825.00 3.00 - Workmen's Compensation Trust (40A: 10-6) 2,098,842.00 2,098,842.00 2,098,842.00 - - - Self-Insurance - Administration of Claims - - - - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":26,"line":45,"text":"Insurance Consultant 200,000.00 200,000.00 186,172.00 13,825.00 3.00 - Workmen's Compensation Trust (40A: 10-6) 2,098,842.00 2,098,842.00 2,098,842.00 - - - Self-Insurance - Administration of Claims - - - - - - 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":26,"line":46,"text":"Workmen's Compensation Trust (40A: 10-6) 2,098,842.00 2,098,842.00 2,098,842.00 - - - Self-Insurance - Administration of Claims - - - - - - 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":26,"line":47,"text":"Self-Insurance - Administration of Claims - - - - - - 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":26,"line":48,"text":"Self Insurance - Police Professionals 1,000.00 1,000.00 1,000.00 - - - Self Insurance - Auto Liability 1,000.00 1,000.00 1,000.00 - - - Self Insurance - General Liability 1,000.00 1,000.00 1,000.00 - - - Self Insurance - Unemployment 100,000.00 100,000.00 100,000.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":26,"line":49,"text":"Self Insurance - Auto Liability 1,000.00 1,000.00 1,000.00 - - - Self Insurance - General Liability 1,000.00 1,000.00 1,000.00 - - - Self Insurance - Unemployment 100,000.00 100,000.00 100,000.00 - - - Self Insurance - Public Officials Trust 1,000.00 1,000.00 1,000.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":26,"line":50,"text":"Self Insurance - General Liability 1,000.00 1,000.00 1,000.00 - - - Self Insurance - Unemployment 100,000.00 100,000.00 100,000.00 - - - Self Insurance - Public Officials Trust 1,000.00 1,000.00 1,000.00 - - - Self Insurance - Physical Vehicle Damage 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":26,"line":51,"text":"Self Insurance - Unemployment 100,000.00 100,000.00 100,000.00 - - - Self Insurance - Public Officials Trust 1,000.00 1,000.00 1,000.00 - - - Self Insurance - Physical Vehicle Damage Trust 1,000.00 1,000.00 1,000.00 - - - 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":26,"line":52,"text":"Self Insurance - Public Officials Trust 1,000.00 1,000.00 1,000.00 - - - Self Insurance - Physical Vehicle Damage Trust 1,000.00 1,000.00 1,000.00 - - - Stationary, Printing and Advertising: Other Expenses 18,000.00 18,000.00 9,984.14 428.20 7,587.66 -","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":26,"line":59,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":27,"line":7,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2022 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":27,"line":12,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":27,"line":13,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED Postage:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":27,"line":18,"text":"Office of Information Technology: Salaries and Wages 3,418,310.00 3,418,310.00 3,342,591.51 2,000.00 73,718.49 - Other Expenses 5,374,887.00 5,374,887.00 3,379,092.17 1,480,469.84 515,324.99 - 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":27,"line":21,"text":"Printing & Graphic Arts: Salaries and Wages 582,399.00 582,399.00 519,197.80 - 63,201.20 - Other Expenses 256,000.00 256,000.00 130,077.47 82,416.49 43,506.04 - ","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":27,"line":32,"text":"County Surrogate: Salaries and Wages 1,198,654.00 1,198,654.00 1,100,722.28 420.00 97,511.72 - Other Expenses 27,788.00 27,788.00 20,875.06 4,483.48 2,429.46 - 19 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":27,"line":41,"text":"Office of the Sheriff: Salaries & Wages 19,866,989.00 19,634,905.00 18,448,104.14 1,000.00 1,185,800.86 - Other Expenses 469,500.00 701,584.00 305,280.98 374,347.52 21,955.50 - 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":27,"line":44,"text":"Sheriff's - 911 System (N.J.S. 40A:45.4(r): Salaries & Wages 4,132,168.00 4,132,168.00 3,809,246.64 - 322,921.36 - Other Expenses 596,000.00 596,000.00 293,399.16 283,173.45 19,427.39 - 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":27,"line":53,"text":"Board of Taxation: Salaries & Wages 655,585.00 655,585.00 618,486.12 - 37,098.88 - Other Expenses 17,400.00 17,400.00 6,077.85 391.06 10,931.09 - 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":27,"line":56,"text":"County Medical Examiner: Salaries & Wages 1,050,871.00 1,050,871.00 962,673.08 - 88,197.92 - Other Expenses 1,936,000.00 1,936,000.00 1,105,565.37 323,096.44 507,338.19 - ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":27,"line":62,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":28,"line":7,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2022 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":28,"line":12,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":28,"line":13,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED Burial Expenses - Indigents:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":28,"line":18,"text":"Shade Tree Commission: Salaries & Wages 115,049.00 115,049.00 114,672.20 - 376.80 - Other Expenses 36,400.00 36,400.00 9,236.43 26,499.96 663.61 - 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":28,"line":21,"text":"Election Expense: Salaries & Wages 357,800.00 357,800.00 309,928.69 - 47,871.31 - Other Expenses 1,234,396.00 1,234,396.00 671,131.62 229,670.83 333,593.55 - 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":28,"line":24,"text":"Election Board: Salaries & Wages 2,570,661.00 2,570,661.00 2,183,195.05 - 387,465.95 - Rent of Polling Places: Other Expenses 96,500.00 96,500.00 68,300.00 10,000.00 18,200.00 -","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":28,"line":34,"text":"Consumer Affairs (N.J.S 40:23-6-47 Salaries & Wages 898,057.00 898,057.00 809,295.16 - 88,761.84 - 20 Other Expenses 4,750.00 4,750.00 130.07 - 4,619.93 - 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":28,"line":37,"text":"County Planning Board (RS 40:27-3) Salaries & Wages 926,298.00 726,298.00 687,196.19 - 39,101.81 - Other Expenses 121,150.00 121,150.00 34,395.41 52,507.15 34,247.44 - 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":28,"line":44,"text":"Office of the Fire Marshal (40A:14-2): Salaries & Wages 928,476.00 928,476.00 893,038.20 - 35,437.80 - Clean Vessel Act P.L. 102-587: Other Expenses 50,000.00 50,000.00 45,000.00 - 5,000.00 -","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":28,"line":52,"text":"Roads: Salaries & Wages 10,240,468.00 10,240,468.00 10,161,897.23 - 78,570.77 - Other Expenses 2,102,000.00 2,102,000.00 1,642,940.47 442,676.67 16,382.86 - 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":28,"line":55,"text":"Vehicle Services: Salaries & Wages 3,491,123.00 3,361,123.00 3,297,661.52 - 63,461.48 - Other Expenses 206,220.00 206,220.00 144,776.83 56,485.75 4,957.42 - ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":28,"line":61,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":29,"line":7,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2022 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":29,"line":12,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":29,"line":13,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":29,"line":16,"text":"Engineering Department: Salaries & Wages 6,243,127.00 5,755,627.00 5,719,248.09 - 36,378.91 - Other Expenses 317,541.00 317,541.00 196,331.03 83,647.57 37,562.40 - 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":29,"line":21,"text":"Transportation Services: Salaries & Wages 3,306,198.00 3,186,198.00 3,134,908.84 - 51,289.16 - Other Expenses 283,395.00 283,395.00 195,089.25 18,480.86 69,824.89 - 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":29,"line":23,"text":"Other Expenses 283,395.00 283,395.00 195,089.25 18,480.86 69,824.89 - Shared Services Agreements: Other Expenses - Engineer - 6,300.00 6,300.00 - - - Other Expenses - Municipal Aid Roads - 628,113.00 469,415.99 5,556.00 153,141.01 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":29,"line":37,"text":"Department of Corrections: Salaries & Wages 22,487,126.00 21,537,126.00 20,832,449.01 - 704,676.99 - Other Expenses 864,033.00 864,033.00 369,102.85 276,334.29 218,595.86 - 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":29,"line":53,"text":"Department of Human Services: Salaries & Wages 780,118.00 780,118.00 739,482.26 - 40,635.74 - Other Expenses 464,576.00 464,576.00 214,469.37 208,251.00 41,855.63 - Aid to CONTACT of Ocean County (N.J.S. 40:5-2.9) 11,663.00 11,663.00 11,663.00 - - -","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":29,"line":62,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":30,"line":7,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2022 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":30,"line":12,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":30,"line":13,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED Aid to NJ Homeless Youth Act 1999, Ch. 224 31,500.00 31,500.00 31,500.00 - - -","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":30,"line":19,"text":"Fire and First Aid Training Center: Salaries & Wages 409,146.00 409,146.00 372,993.98 - 36,152.02 - Other Expenses 60,000.00 60,000.00 49,173.92 10,790.67 35.41 - 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":30,"line":38,"text":"Juvenile Services: Salaries & Wages 3,502,221.00 3,402,221.00 3,338,586.98 - 63,634.02 - Other Expenses 155,200.00 255,200.00 148,302.44 15,508.88 91,388.68 - 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":30,"line":45,"text":"Office of Senior Services: Salaries & Wages 802,580.00 702,580.00 616,039.72 - 86,540.28 - Other Expenses 3,124,256.00 3,124,256.00 2,996,819.73 2,024.40 125,411.87 - Aid to Ocean County Economic Action Now, Inc. (N.J.S. 40:23-8.18-19) 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":30,"line":55,"text":"Solid Waste Management: Salaries & Wages 2,432,306.00 2,382,306.00 2,319,622.72 - 62,683.28 - Other Expenses 790,000.00 790,000.00 427,107.36 333,243.48 29,649.16 - ","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":30,"line":61,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":31,"line":7,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2022 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":31,"line":12,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":31,"line":13,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED Disability Awareness Through Education (D.A.T.E.):","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":31,"line":42,"text":"County Superintendent of Schools: Salaries & Wages 290,380.00 290,380.00 266,986.61 - 23,393.39 - Other Expenses 11,500.00 11,500.00 5,642.95 1,094.58 4,762.47 - 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":31,"line":47,"text":"County Extension Service Farm and Home Demonstration: Salaries & Wages 418,241.00 418,241.00 402,554.35 - 15,686.65 - Other Expenses 23,728.00 23,728.00 17,085.93 3,869.29 2,772.78 - 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":31,"line":62,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":32,"line":7,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2022 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":32,"line":12,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":32,"line":13,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED County Cultural and Heritage Commission (N.J.S. 40:33A-6):","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":32,"line":28,"text":"County Parks (N.J.S. 40:32-2.4): Salaries & Wages 6,689,801.00 6,589,801.00 6,467,052.74 - 122,748.26 - Other Expenses 472,957.00 472,957.00 346,726.53 112,253.83 13,976.64 - 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":32,"line":49,"text":"County Air Park: Salaries & Wages 78,266.00 78,266.00 68,100.97 - 10,165.03 - Other Expenses 10,000.00 10,000.00 4,112.67 1,602.11 4,285.22 - 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":32,"line":51,"text":"Other Expenses 10,000.00 10,000.00 4,112.67 1,602.11 4,285.22 - Purchase of County Fleet: Other Expenses 2,000,000.00 2,000,000.00 - 1,987,182.81 12,817.19 - Repairs and Maintenance of County Vehicles:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":32,"line":55,"text":"Other Expenses 2,434,780.00 2,434,780.00 1,754,593.24 650,514.23 29,672.53 - Environmental Insurance Fund: Other Expenses 750,000.00 750,000.00 134,494.14 43,177.19 572,328.67 - ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":32,"line":61,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":33,"line":7,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2022 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":33,"line":12,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":33,"line":13,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":33,"line":19,"text":"Other Expenses 1,350.00 1,350.00 - - 1,350.00 - Purchase, Replacement, Repairs and Rental of Equipment: Other Expenses 214,200.00 214,200.00 41,079.68 37,781.01 135,339.31 - Veteran's Service Bureau:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":33,"line":22,"text":"Veteran's Service Bureau: Salaries & Wages 452,845.00 452,845.00 438,070.44 - 14,774.56 - Other Expenses 220,158.00 220,158.00 144,734.12 59,882.09 15,541.79 - Ocean County Police and Firemen's Association (N.J.S. 40:23-8.9):","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":33,"line":26,"text":"Other Expenses 2,500.00 2,500.00 - - 2,500.00 - Salary Settlements and Adjustments: Salaries & Wages 500,000.00 500,000.00 - - 500,000.00 - Accumulated Sick Leave at Retirement:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":33,"line":27,"text":"Salary Settlements and Adjustments: Salaries & Wages 500,000.00 500,000.00 - - 500,000.00 - Accumulated Sick Leave at Retirement: Salaries & Wages 400,430.00 400,430.00 400,430.00 - - -","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":33,"line":29,"text":"Accumulated Sick Leave at Retirement: Salaries & Wages 400,430.00 400,430.00 400,430.00 - - - N.J. Association of Counties: Other Expenses 27,006.00 27,006.00 27,005.67 - 0.33 -","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":33,"line":46,"text":"Recycling 2,000,000.00 1,380,000.00 1,069,414.27 95,676.18 214,909.55 - Grant Management: Matching Funds for Future Grants: Other Expenses 1,088,090.00 375,211.00 - - 375,211.00 -","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":33,"line":47,"text":"Grant Management: Matching Funds for Future Grants: Other Expenses 1,088,090.00 375,211.00 - - 375,211.00 - Local:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":33,"line":65,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":34,"line":7,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2022 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":34,"line":12,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":34,"line":13,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED PUBLIC AND PRIVATE PROGRAMS OFFSET BY REVENUES:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":34,"line":15,"text":" PUBLIC AND PRIVATE PROGRAMS OFFSET BY REVENUES: Grant Management: Adult Protective Services 451,670.00 451,670.00 451,670.00 - - -","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":34,"line":16,"text":"PUBLIC AND PRIVATE PROGRAMS OFFSET BY REVENUES: Grant Management: Adult Protective Services 451,670.00 451,670.00 451,670.00 - - - Area Plan III-E - Admin 35,169.00 35,169.00 35,169.00 - - -","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":34,"line":30,"text":"Communication Access Services - 75,000.00 75,000.00 - - - Community Development Block Grant FY22 - 1,423,325.00 1,423,325.00 - - - Council of the Arts FY22 264,480.00 264,480.00 264,480.00 - - - DCA: Home Delivered Meals 71,746.00 71,746.00 71,746.00 - - -","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":34,"line":35,"text":"26 DRE Callout Program - 110,000.00 110,000.00 - - - Edward Byrne Memorial Justice Assistance Grant (JAG) FY17 - 14,372.00 14,372.00 - - - EMAA FY21 - 55,000.00 55,000.00 - - - FAA ARPA-ARGP 59,000.00 59,000.00 59,000.00 - - -","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":34,"line":47,"text":"Human Services Advisory Service - 64,397.00 64,397.00 - - - Insurance Fraud Program - 250,000.00 250,000.00 - - - Janssen 2022 Part 1 - 182,455.00 182,455.00 - - - Janssen 2022 Part 2 - 437,844.00 437,844.00 - - -","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":34,"line":59,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":35,"line":7,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2022 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":35,"line":12,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":35,"line":13,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED Medicaid Match 36,295.00 36,523.00 36,523.00 - - -","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":35,"line":27,"text":"Ocean Area Plan - State FY22 118,404.00 125,569.00 125,569.00 - - - Ocean Area Plan Grant FY21 11,193.00 11,193.00 11,193.00 - - - Ocean Area Plan Grant FY22 2,329,400.00 2,476,484.00 2,476,484.00 - - - Operation Helping Hands FY21/22 52,632.00 52,632.00 52,632.00 - - -","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":35,"line":28,"text":"Ocean Area Plan Grant FY21 11,193.00 11,193.00 11,193.00 - - - Ocean Area Plan Grant FY22 2,329,400.00 2,476,484.00 2,476,484.00 - - - Operation Helping Hands FY21/22 52,632.00 52,632.00 52,632.00 - - - Operation Helping Hands FY22/23 - 173,810.00 173,810.00 - - -","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":35,"line":42,"text":"SAMHSA - 304,268.00 304,268.00 - - - S.A.N.E. Grant - 183,931.00 183,931.00 - - - Senior Citizens and Persons with Disabilities 1,657,504.00 1,657,504.00 1,657,504.00 - - - State Body Armor - Corrections FY21 8,054.00 8,054.00 8,054.00 - - -","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":35,"line":51,"text":"State Facilities Education Act - 54,000.00 54,000.00 - - - State Health Insurance Assistance Program - 47,000.00 47,000.00 - - - Stop Violence Against Women FY22 - 55,903.00 55,903.00 - - - Subregional Intern Supplemental Program - 15,000.00 15,000.00 - - -","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":35,"line":64,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":36,"line":7,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2022 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":36,"line":12,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":36,"line":13,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED U.S.D.A. FY21 694.00 694.00 694.00 - - -","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":36,"line":26,"text":" Total Public and Private Programs Offset by Revenues 9,671,757.00 30,239,084.00 30,239,084.00 - - - Contingent 200,000.00 200,000.00 19,139.22 - 180,860.78 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":36,"line":33,"text":"Detail: Salaries & Wages 137,895,591.00 135,076,007.00 129,069,580.90 5,420.00 6,001,006.10 - 28 Other Expenses 195,332,509.00 219,968,833.00 184,093,201.34 22,130,311.75 13,745,319.91 - ","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":36,"line":43,"text":"Road Overlays and Reconstruction - Engineering 750,000.00 750,000.00 671,077.87 78,922.13 - - Purchase of Data Processing Equipment 7,476,490.00 7,476,490.00 4,396,335.77 2,982,461.46 97,692.77 - Purchase of Communication Equipment 500,000.00 500,000.00 52,691.80 162,335.10 284,973.10 - Purchase of Office Equipment, Machinery and Furniture 3,350,000.00 3,350,000.00 270,364.84 1,817,865.15 1,261,770.01 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":36,"line":44,"text":"Purchase of Data Processing Equipment 7,476,490.00 7,476,490.00 4,396,335.77 2,982,461.46 97,692.77 - Purchase of Communication Equipment 500,000.00 500,000.00 52,691.80 162,335.10 284,973.10 - Purchase of Office Equipment, Machinery and Furniture 3,350,000.00 3,350,000.00 270,364.84 1,817,865.15 1,261,770.01 - Purchase of Trucks 4,500,000.00 4,500,000.00 281,538.80 4,135,248.17 83,213.03 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":36,"line":45,"text":"Purchase of Communication Equipment 500,000.00 500,000.00 52,691.80 162,335.10 284,973.10 - Purchase of Office Equipment, Machinery and Furniture 3,350,000.00 3,350,000.00 270,364.84 1,817,865.15 1,261,770.01 - Purchase of Trucks 4,500,000.00 4,500,000.00 281,538.80 4,135,248.17 83,213.03 - Timekeeping Software and Equipment 115,000.00 115,000.00 29,016.00 - 85,984.00 -","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":36,"line":46,"text":"Purchase of Office Equipment, Machinery and Furniture 3,350,000.00 3,350,000.00 270,364.84 1,817,865.15 1,261,770.01 - Purchase of Trucks 4,500,000.00 4,500,000.00 281,538.80 4,135,248.17 83,213.03 - Timekeeping Software and Equipment 115,000.00 115,000.00 29,016.00 - 85,984.00 - Engineering Projects - Design, Permits and Other 200,000.00 200,000.00 86,176.90 111,822.48 2,000.62 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":36,"line":59,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":37,"line":7,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2022 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":37,"line":12,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":37,"line":13,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":37,"line":16,"text":" COUNTY DEBT SERVICE: Payment of State Aid County College Bonds (N.J.S. 18A:64A-22.6) 2,335,000.00 2,335,000.00 2,335,000.00 - - - Other Bonds 36,330,000.00 36,330,000.00 36,330,000.00 - - -","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":37,"line":17,"text":"COUNTY DEBT SERVICE: Payment of State Aid County College Bonds (N.J.S. 18A:64A-22.6) 2,335,000.00 2,335,000.00 2,335,000.00 - - - Other Bonds 36,330,000.00 36,330,000.00 36,330,000.00 - - - Interest on State Aid County College Bonds (N.J.S. 18A:64A-22.6) 233,278.00 233,278.00 233,277.78 - - 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":37,"line":23,"text":"NJ Environmental Infrastructure Trust Loans: Interest 104,594.00 104,594.00 103,602.98 - - 991.02 Total County Debt Service 55,762,783.00 55,762,783.00 55,761,790.99 - - 992.01 DEFERRED CHARGES AND STATUTORY 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":37,"line":25,"text":" DEFERRED CHARGES AND STATUTORY EXPENDITURES: Deferred Charges to Future Taxation - Unfunded: 16-26:Energy Savings Impr Prog 3,108,271.00 3,108,271.00 3,108,271.00 - - -","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":37,"line":31,"text":"John B. Wolf, J.D. Arbitrator 3,199.00 3,199.00 3,198.04 - - 0.96 Statutory Expenditures: Public Employees' Retirement System 13,861,616.00 13,861,616.00 13,861,616.00 - - - Social Security System (O.A.S.I.) 10,180,000.00 10,180,000.00 9,935,498.63 - 244,501.37 -","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":37,"line":36,"text":"Defined Contribution Retirement Plan 100,000.00 100,000.00 48,747.93 - 51,252.07 - Other Pension Liabilities 100,000.00 150,000.00 75,774.10 - 74,225.90 - N.J. Temporary Disability Insurance 65,990.00 65,990.00 9,472.25 - 56,517.75 - 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":37,"line":37,"text":"Other Pension Liabilities 100,000.00 150,000.00 75,774.10 - 74,225.90 - N.J. Temporary Disability Insurance 65,990.00 65,990.00 9,472.25 - 56,517.75 - 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":37,"line":40,"text":" Total Deferred Charges and Statutory Appropriations 39,382,913.00 39,432,913.00 39,006,414.95 - 426,497.09 0.96 Total General Appropriations for County Purposes $ 479,916,286.00 $ 501,783,026.00 $ 444,595,759.81 $ 34,517,470.82 $ 22,668,802.40 992.97","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":37,"line":42,"text":" Total General Appropriations for County Purposes $ 479,916,286.00 $ 501,783,026.00 $ 444,595,759.81 $ 34,517,470.82 $ 22,668,802.40 992.97 Original Budget $ 479,916,286.00","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":37,"line":44,"text":" Original Budget $ 479,916,286.00 Appropriation by 40A:4-87 21,866,740.00 ","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":37,"line":45,"text":"Original Budget $ 479,916,286.00 Appropriation by 40A:4-87 21,866,740.00 $ 501,783,026.00","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":37,"line":51,"text":"Inventory - Central Supply Warehouse 415,044.14 Local Match - Due to Grant Fund 788,975.00 Reserve for Federal & State Grants 30,239,084.00 ","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":37,"line":52,"text":"Local Match - Due to Grant Fund 788,975.00 Reserve for Federal & State Grants 30,239,084.00 $ 444,595,759.81","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":37,"line":59,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":38,"line":29,"text":"Road Opening Permits B-6 206,920.78 184,316.00 P.B./Engineering Developer Agreement B-6 416,483.35 416,483.35 Subdivision and Site Plan Fees B-6 29,579.82 29,807.82 Uniform Fire Safety Act N.J.S.A. 53:27D-192 B-6 647,554.81 594,898.41","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":38,"line":34,"text":"Solid Waste Inclusion B-6 44,085.05 44,085.05 Recycling Revenue and Residue B-6 4,175,229.47 2,485,357.14 Inmate Welfare Fund - Commissary Account B-6 728,103.90 570,855.68 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":38,"line":43,"text":"Storm Recovery B-6 3,191,573.81 6,915,333.02 Self Insurance - General B-6 23,831,251.28 20,942,836.55 Self Insurance - Unemployment Insurance B-6 1,938,490.58 1,848,321.77 Audio Visual Aids Commission B-6 - 151,282.12","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":38,"line":44,"text":"Self Insurance - General B-6 23,831,251.28 20,942,836.55 Self Insurance - Unemployment Insurance B-6 1,938,490.58 1,848,321.77 Audio Visual Aids Commission B-6 - 151,282.12 Weights and Measures B-6 144,056.51 120,379.34","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":38,"line":64,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement. 30","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":39,"line":6,"text":"GENERAL CAPITAL FUND STATEMENTS OF ASSETS, LIABILITIES, RESERVES AND FUND BALANCE REGULATORY BASIS DECEMBER 31, 2022 AND 2021","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":39,"line":23,"text":" LIABILITIES, RESERVES & FUND BALANCE Interfund - Current Fund A $ 109,396.98 $ 4,732.24","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":39,"line":35,"text":"Interest Earned on Proceeds of Bonds C-10 1,580,993.70 1,666,484.85 Payment of Serial Bonds C-11 5,431,822.10 3,718,699.68 Beach Erosion C-12 3,573,146.75 2,956,146.75 Interest on State Aid C-14 184,461.23 96,460.30","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":39,"line":41,"text":"Reserve for Accounts Receivable C 7,435,000.00 7,195,000.00 Fund Balance C-1 722,359.41 1,587,455.06 Total $ 770,016,400.94 $ 710,937,239.94","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":39,"line":53,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement. 31","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":40,"line":6,"text":"GENERAL CAPITAL FUND STATEMENT OF FUND BALANCE - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2022 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":40,"line":21,"text":"Decreased by Disbursements: Utilization as Current Fund Anticipated Revenue 1,587,455.00 Balance, December 31, 2022 $ 722,359.41","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":40,"line":28,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement. 32","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":41,"line":6,"text":"GENERAL FIXED ASSETS ACCOUNT GROUP STATEMENTS OF GENERAL FIXED ASSETS AND FUND BALANCE REGULATORY BASIS DECEMBER 31, 2022 AND 2021","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":41,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":41,"line":32,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement. 33","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":43,"line":6,"text":" NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2022 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":45,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2022 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":45,"line":32,"text":" The financial statements of the component unit of the County of Ocean are not presented in accordance with Governmental Accounting Standards Board Statement No. 14, as amended by GASB Statements 39, 61, 80, 90, and 94. 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":45,"line":34,"text":"with Governmental Accounting Standards Board Statement No. 14, as amended by GASB Statements 39, 61, 80, 90, and 94. 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":45,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":45,"line":49,"text":" The financial statements of the County of Ocean contain all funds and account groups in accordance with the \"Requirements of Audit\" as promulgated by the State of New Jersey, Department of Community Affairs, Division of Local Government Services. The principles and practices established by the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":45,"line":53,"text":"Requirements of Audit are designed primarily for determining compliance with legal provisions and budgetary restrictions and as a means of reporting on the stewardship of public officials with respect to public funds. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":46,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 2022 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":46,"line":8,"text":" Generally, the financial statements are presented using the flow of current financial resources measurement focus and modified accrual basis of accounting with minor exceptions as mandated by these \"Requirements\". In addition, the prescribed accounting principles previously referred to differ in certain","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":46,"line":14,"text":" In accordance with the \"Requirements\", the County of Ocean accounts for its financial transactions through the use of separate funds which are described as follows: ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":46,"line":17,"text":" Current Fund - is used to account for all revenues and expenditures applicable to the general operations of County departments. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":46,"line":20,"text":" Grant Fund - is used to account for resources and expenditures of Federal, State and Local Grant Funds. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":46,"line":27,"text":" General Capital Fund - is used to account for financial resources to be used for the acquisition of general capital facilities. The major resources are derived from the sale of serial bonds and bond anticipation notes.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":46,"line":34,"text":" Budgets and Budgetary Accounting - The County must adopt an annual budget for its Current Fund and Open Space Trust in accordance with N.J.S.A.40A:4 et seq. N.J.S.A.40A:4-5 requires the governing body to introduce and approve the annual county budget no later than February 10 of each year. At","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":46,"line":36,"text":"Open Space Trust in accordance with N.J.S.A.40A:4 et seq. N.J.S.A.40A:4-5 requires the governing body to introduce and approve the annual county budget no later than February 10 of each year. At introduction, the governing body shall fix the time and place for a public hearing on the budget and must advertise the time and place at least ten days prior to the hearing in a newspaper published and circulating","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":46,"line":37,"text":"to introduce and approve the annual county budget no later than February 10 of each year. At introduction, the governing body shall fix the time and place for a public hearing on the budget and must advertise the time and place at least ten days prior to the hearing in a newspaper published and circulating in the County. The public hearing must not be held less than twenty-eight days after the date the budget","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":46,"line":39,"text":"advertise the time and place at least ten days prior to the hearing in a newspaper published and circulating in the County. The public hearing must not be held less than twenty-eight days after the date the budget was introduced. After the hearing has been held, the governing body may, by majority vote, adopt the budget or may amend the budget in accordance with N.J.S.A.40A-9. Amendments to adopted budgets, if","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":46,"line":41,"text":"was introduced. After the hearing has been held, the governing body may, by majority vote, adopt the budget or may amend the budget in accordance with N.J.S.A.40A-9. Amendments to adopted budgets, if any, are detailed in the statements of revenues and expenditures. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":46,"line":42,"text":"budget or may amend the budget in accordance with N.J.S.A.40A-9. Amendments to adopted budgets, if any, are detailed in the statements of revenues and expenditures. An extension of the statutory dates for introduction, approval, and adoption of the county budget may be","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":46,"line":44,"text":" An extension of the statutory dates for introduction, approval, and adoption of the county budget may be granted by the Director of the Division of Local Government Services, with the permission of the Local Finance Board. Budgets are adopted on the same basis of accounting utilized for the preparation of the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":46,"line":45,"text":"An extension of the statutory dates for introduction, approval, and adoption of the county budget may be granted by the Director of the Division of Local Government Services, with the permission of the Local Finance Board. Budgets are adopted on the same basis of accounting utilized for the preparation of the County's financial statements.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":46,"line":46,"text":"granted by the Director of the Division of Local Government Services, with the permission of the Local Finance Board. Budgets are adopted on the same basis of accounting utilized for the preparation of the County's financial statements. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":46,"line":47,"text":"Finance Board. Budgets are adopted on the same basis of accounting utilized for the preparation of the County's financial statements. Cash, Cash Equivalents and Investments - Cash and cash equivalents include petty cash, change funds,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":47,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 2022 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":47,"line":11,"text":"the United States or of the State of New Jersey or in the New Jersey Cash Management Fund. N.J.S.A.40A:5-15.1 provides a list of investments which may be purchased by New Jersey county and municipal units. In addition, other State statutes permit investments in obligations issued by local authorities and other state agencies.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":47,"line":18,"text":"such funds are secured in accordance with the Governmental Unit Deposit Protection Act (\"GUDPA\"), a multiple financial institutional collateral pool, which was enacted in 1970 to protect governmental units from a loss of funds on deposit with a failed banking institution in New Jersey. Public depositories include State or federally chartered banks, savings banks or associations located in or having a branch","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":47,"line":36,"text":" Inventories of Supplies - the costs of inventories of supplies for all funds are recorded as expenditures at the time the individual items are purchased. GAAP requires that the cost of inventories be reflected on the balance sheet until utilized and expended. A general supplies inventory is reported in the current fund","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":47,"line":37,"text":"Inventories of Supplies - the costs of inventories of supplies for all funds are recorded as expenditures at the time the individual items are purchased. GAAP requires that the cost of inventories be reflected on the balance sheet until utilized and expended. A general supplies inventory is reported in the current fund and is maintained through a central supply warehouse. Departments are charged for the cost of supplies","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":47,"line":38,"text":"the time the individual items are purchased. GAAP requires that the cost of inventories be reflected on the balance sheet until utilized and expended. A general supplies inventory is reported in the current fund and is maintained through a central supply warehouse. Departments are charged for the cost of supplies used, as they are withdrawn from the warehouse. The inventory is valued at cost. Golf course pro shop","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":47,"line":42,"text":"inventories are reported in the current fund and maintained through the golf course pro shops. Inventory purchases are charged to budget appropriations. The balance sheet at December 31, 2022 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":47,"line":45,"text":" General Fixed Assets \u2013 Property and equipment purchased by the Current and General Capital Fund are recorded as expenditures at the time of purchase and are not capitalized. All interest costs are recorded as expenditures when paid.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":47,"line":46,"text":"General Fixed Assets \u2013 Property and equipment purchased by the Current and General Capital Fund are recorded as expenditures at the time of purchase and are not capitalized. All interest costs are recorded as expenditures when paid. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":47,"line":47,"text":"recorded as expenditures at the time of purchase and are not capitalized. All interest costs are recorded as expenditures when paid. Accounting for governmental Fixed Assets, as promulgated by Technical Accounting Directive No. 85-2","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":48,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 2022 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":48,"line":17,"text":" Expenditures for construction in progress are recorded in the Capital Funds until such time as the construction is completed and put into operation. Fixed assets acquired through grants-in-aid or contributed capital has not been accounted for separately.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":48,"line":18,"text":"Expenditures for construction in progress are recorded in the Capital Funds until such time as the construction is completed and put into operation. Fixed assets acquired through grants-in-aid or contributed capital has not been accounted for separately. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":48,"line":22,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":48,"line":27,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":48,"line":28,"text":"Deferred Charges - The recognition of certain expenditures is deferred to future periods. These expenditures, or deferred charges, are generally over-expenditures of legally adopted budget appropriations or emergency appropriations made in accordance with N.J.S.A. 40A:4-46 et seq. Deferred 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":48,"line":29,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":48,"line":30,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":48,"line":34,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":48,"line":36,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":48,"line":37,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":48,"line":40,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":48,"line":41,"text":"Fund Balance - Fund balances included in the current fund represent amounts available for anticipation as revenue in future years' budgets, with certain restrictions. 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":48,"line":43,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":48,"line":44,"text":"Revenues - Revenues are recorded as received in cash except for statutory reimbursements and grant funds, which are due from other governmental units. State and federal grants for operating purposes are realized as revenues when anticipated in the County budget. Other amounts that are due to the County 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":48,"line":45,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":48,"line":47,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":48,"line":49,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":49,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 2022 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":49,"line":12,"text":" Appropriations for principal payments on outstanding general capital and utility bonds and notes are provided on the cash basis; interest on general capital indebtedness is on the cash basis; whereas interest on utility indebtedness is on the accrual basis.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":49,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":49,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":49,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":49,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":49,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":49,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":49,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":49,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":49,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":49,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":49,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":49,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":49,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":49,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":49,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":49,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":49,"line":43,"text":"absences are recorded and provided for in trust fund reserve account in the year in which they are paid, on a pay-as-you-go basis. The annual budget provides funding for the trust fund reserve. 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":49,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":49,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":49,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":50,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 2022 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":50,"line":14,"text":"x Statement No. 93, Replacement of Interbank Offered Rates. x Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans \u2013 an amendment of GASB Statements No. 14 and No. 84 and a supersession of GASB Statement No. 32. Requirements 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":50,"line":15,"text":"x Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans \u2013 an amendment of GASB Statements No. 14 and No. 84 and a supersession of GASB Statement No. 32. Requirements of this pronouncement related to paragraphs 4 and 5 were implemented in the prior 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":50,"line":20,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":50,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":50,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":50,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":50,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":51,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 2022 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":51,"line":30,"text":" Tax Rate $ 0.379 $ 0.396 $ 0.404 Apportionment of Tax Rate:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":51,"line":32,"text":" Apportionment of Tax Rate: County Tax Rate 0.319 0.331 0.338 County Library Tax Rate 0.031 0.036 0.037","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":51,"line":33,"text":"Apportionment of Tax Rate: County Tax Rate 0.319 0.331 0.338 County Library Tax Rate 0.031 0.036 0.037 County Health Tax Rate 0.017 0.017 0.017","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":51,"line":34,"text":"County Tax Rate 0.319 0.331 0.338 County Library Tax Rate 0.031 0.036 0.037 County Health Tax Rate 0.017 0.017 0.017 County Open Space Tax Rate 0.012 0.012 0.012 \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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":51,"line":35,"text":"County Library Tax Rate 0.031 0.036 0.037 County Health Tax Rate 0.017 0.017 0.017 County Open Space Tax Rate 0.012 0.012 0.012 \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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":51,"line":36,"text":"County Health Tax Rate 0.017 0.017 0.017 County Open Space Tax Rate 0.012 0.012 0.012 \u0003 Net Valuation (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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":51,"line":40,"text":"Net Taxable For County Tax County Year Value Apportionment Tax Rate 2022 $ 107,275,753,534.00 $ 121,483,924,081.00 0.319 2021 99,143,977,335.00 110,589,029,220.00 0.331","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":52,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 2022 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":52,"line":10,"text":"Cash of Year Tax Levy Collections Collection 2022 $ 387,360,543.00 $ 387,360,543.00 100.00% 2021 365,212,639.00 365,212,639.00 100.00%","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":52,"line":17,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":52,"line":25,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":52,"line":30,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":52,"line":31,"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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":52,"line":35,"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, 2022, 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":52,"line":42,"text":" The following interfund balances were recorded in the various statements of assets liabilities, reserves and fund balances at December 31, 2022: Interfund Interfund","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."}]