[{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_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":43,"text":"The following interfund balances were recorded in the various statements of assets liabilities, reserves and fund balances at December 31, 2022: Interfund          Interfund Fund                          Receivable           Payable","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_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":48,"text":"Current Fund                             $ 2,895,768.19     $            - State and Federal Grant Fund                        -           2,706,002.27 Trust Fund                                          -              80,368.94 General Capital Fund                                -             109,396.98","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":53,"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":53,"line":8,"text":" The interfund receivables and payables above predominately resulted from payment made by certain funds on behalf of other funds. All interfund balances are expected to be repaid within one year ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":53,"line":9,"text":"The interfund receivables and payables above predominately resulted from payment made by certain funds on behalf of other funds. All interfund balances are expected to be repaid within one year  A summary of interfund transfers during the year ended December 31, 2022 is as follows:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":53,"line":17,"text":"Current Fund                                   $     720,186.53      $ 2,168,120.38 State and Federal Grant Fund                       1,306,892.90                 - Trust Fund                                           380,260.61          343,884.40 General Capital Fund                                 480,966.87          376,302.13","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":53,"line":23,"text":" Transfers are used to (1) move revenues from the fund that statute or budget requires to collect them to the fund that statute or budget requires to expend them (i.e. interest earning), (2) provide cash flow to other funds to temporary finance expenditures that are on a reimbursable basis (i.e. grants), (3) when no","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":53,"line":24,"text":"Transfers are used to (1) move revenues from the fund that statute or budget requires to collect them to the fund that statute or budget requires to expend them (i.e. interest earning), (2) provide cash flow to other funds to temporary finance expenditures that are on a reimbursable basis (i.e. grants), (3) when no bank account exists for a fund, and (4) utilizing surplus or fund balance from one fund as budgeted","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":53,"line":25,"text":"the fund that statute or budget requires to expend them (i.e. interest earning), (2) provide cash flow to other funds to temporary finance expenditures that are on a reimbursable basis (i.e. grants), (3) when no bank account exists for a fund, and (4) utilizing surplus or fund balance from one fund as budgeted revenue in another.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":53,"line":26,"text":"other funds to temporary finance expenditures that are on a reimbursable basis (i.e. grants), (3) when no bank account exists for a fund, and (4) utilizing surplus or fund balance from one fund as budgeted revenue in another. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":53,"line":27,"text":"bank account exists for a fund, and (4) utilizing surplus or fund balance from one fund as budgeted revenue in another.  Note 7. General Fixed Assets","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":53,"line":31,"text":" In 1988 the County entered into a contract with a company to count, record and maintain an inventory of its fixed assets. Apart from periodic physical inventories of fixed assets, which were performed by the company at the County\u2019s direction, the company relied on the County to provide information concerning","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":54,"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":54,"line":6,"text":" Note 8. Fund Balance Appropriated  The following schedule details the amount of fund balance available at the end of the current year and two","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":54,"line":8,"text":" The following schedule details the amount of fund balance available at the end of the current year and two previous years and the amounts utilized in the subsequent year\u2019s budgets. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":54,"line":9,"text":"The following schedule details the amount of fund balance available at the end of the current year and two previous years and the amounts utilized in the subsequent year\u2019s budgets.  Utilized in          Percentage","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":54,"line":12,"text":"Utilized in          Percentage Balance                 Budget of              of Fund Year          December 31,           Succeeding Year        Balance Used Current Fund:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":54,"line":19,"text":" Note 9. County Debt  The following schedule represents the County\u2019s summary of debt, as filed in the County\u2019s Annual Debt","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":54,"line":21,"text":" The following schedule represents the County\u2019s summary of debt, as filed in the County\u2019s Annual Debt Statement required by the Local Bond Law of New Jersey for the current and two previous years: ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":54,"line":32,"text":" Total Gross Debt                                 510,726,583.18     501,017,849.71        498,431,846.66  Deductions:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":54,"line":36,"text":"Accounts Receivable from Other Public Authorities for Payment of Gross Debt         7,435,000.00          7,195,000.00       5,162,156.67 Funds Temporarily Held to Pay Bonds and Notes                               5,431,822.10       3,718,699.68          4,620,000.00","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":54,"line":41,"text":" Total Net Debt                               $ 497,859,761.08 $ 490,104,150.03 $ 488,649,689.99  ","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":55,"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":55,"line":6,"text":" Note 9. County Debt (continued)  Summary of Statutory Debt Condition - Annual Debt Statement","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":55,"line":8,"text":" Summary of Statutory Debt Condition - Annual Debt Statement  The following schedule is a summary of the previous schedule and is prepared in accordance with the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":55,"line":11,"text":"The following schedule is a summary of the previous schedule and is prepared in accordance with the required method of setting up the Annual Debt Statement:  Gross Debt        Deductions        Net Debt","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":55,"line":13,"text":" Gross Debt        Deductions        Net Debt  General Debt        $ 510,726,583.18 $ 12,866,822.10 $ 497,859,761.08","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":55,"line":15,"text":" General Debt        $ 510,726,583.18 $ 12,866,822.10 $ 497,859,761.08  Total Debt          $ 510,726,583.18 $ 12,866,822.10 $ 497,859,761.08","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":55,"line":17,"text":" Total Debt          $ 510,726,583.18 $ 12,866,822.10 $ 497,859,761.08  Net Debt $497,859,761.08 divided by the average Equalized Valuation Basis per N.J.S.A 40A:2-2 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":55,"line":19,"text":" Net Debt $497,859,761.08 divided by the average Equalized Valuation Basis per N.J.S.A 40A:2-2 as amended, $122,716,011,397.67, equals 0.406%. New Jersey statute 40A:2-6, as amended, limits the debt of a County to 2.0% of the last three preceding year\u2019s average equalized valuations of real estate,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":55,"line":20,"text":"Net Debt $497,859,761.08 divided by the average Equalized Valuation Basis per N.J.S.A 40A:2-2 as amended, $122,716,011,397.67, equals 0.406%. New Jersey statute 40A:2-6, as amended, limits the debt of a County to 2.0% of the last three preceding year\u2019s average equalized valuations of real estate, including improvements and the assessed valuation of Class II Railroad Property. The remaining","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":55,"line":28,"text":"2.0% of Equalized Valuation Basis (County)                             $   2,454,320,227.95 Net Debt                                                                     497,859,761.08  Remaining Borrowing Power                                              $   1,956,460,466.87","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":55,"line":32,"text":" General Debt  The following is a summary of the County\u2019s General Debt outstanding as of 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":55,"line":34,"text":" The following is a summary of the County\u2019s General Debt outstanding as of December 31, 2022:  A. Serial Bonds Payable\u0003","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":56,"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":56,"line":6,"text":" Note 9. County Debt (continued)  B. Bonds and Notes Authorized But Not Issued","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":56,"line":17,"text":" The County has multiple loan agreements with the State of New Jersey Department of Environmental Protection, pursuant to the New Jersey Environmental Infrastructure Trust Financing Program. The following is a summary of the loans outstanding as of December 31, 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":56,"line":33,"text":" Changes in Outstanding Debt  During 2022 the following changes occurred in the outstanding debt of the County:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":56,"line":35,"text":" During 2022 the following changes occurred in the outstanding debt of the County:  Balance                                           Balance         Due Within","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":57,"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":57,"line":6,"text":" Note 10. Pension Obligations  A. Public Employees\u2019 Retirement System (PERS)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":57,"line":11,"text":"Plan Description - The State of New Jersey, Public Employees' Retirement System (PERS) is a cost- sharing multiple-employer defined benefit pension plan administered by the State of New Jersey, Division of Pensions and Benefits (the Division). For additional information about PERS, please refer to Division's Annual     Comprehensive        Financial     Report     (ACFR)      which    can     be      found     at","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":57,"line":12,"text":"sharing multiple-employer defined benefit pension plan administered by the State of New Jersey, Division of Pensions and Benefits (the Division). For additional information about PERS, please refer to Division's Annual     Comprehensive        Financial     Report     (ACFR)      which    can     be      found     at http://www.state.nj.us/treasury/pensions/annual-reports.shtml.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":57,"line":13,"text":"of Pensions and Benefits (the Division). For additional information about PERS, please refer to Division's Annual     Comprehensive        Financial     Report     (ACFR)      which    can     be      found     at http://www.state.nj.us/treasury/pensions/annual-reports.shtml. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":57,"line":14,"text":"Annual     Comprehensive        Financial     Report     (ACFR)      which    can     be      found     at http://www.state.nj.us/treasury/pensions/annual-reports.shtml.  The vesting and benefit provisions are set by N.J.S.A. 43:15A. PERS provides retirement, death and","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":57,"line":16,"text":" The vesting and benefit provisions are set by N.J.S.A. 43:15A. PERS provides retirement, death and disability benefits. All benefits vest after ten years of service. The following represents the membership tiers for PERS:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":57,"line":17,"text":"The vesting and benefit provisions are set by N.J.S.A. 43:15A. PERS provides retirement, death and disability benefits. All benefits vest after ten years of service. The following represents the membership tiers for PERS: ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":57,"line":27,"text":" Service retirement benefits of 1/55th of final average salary for each year of service credit is available to tiers 1 and 2 members upon reaching age 60 and to tier 3 members upon reaching age 62. Service retirement benefits of 1/60th of final average salary for each year of service credit is available to tier 4","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":57,"line":29,"text":"tiers 1 and 2 members upon reaching age 60 and to tier 3 members upon reaching age 62. Service retirement benefits of 1/60th of final average salary for each year of service credit is available to tier 4 members upon reaching age 62 and tier 5 members upon reaching age 65. Early retirement benefits are available to tiers 1 and 2 members before reaching age 60, tiers 3 and 4 with 25 or more years of service","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":57,"line":30,"text":"retirement benefits of 1/60th of final average salary for each year of service credit is available to tier 4 members upon reaching age 62 and tier 5 members upon reaching age 65. Early retirement benefits are available to tiers 1 and 2 members before reaching age 60, tiers 3 and 4 with 25 or more years of service credit before age 62 and tier 5 with 30 or more years of service credit before age 65. Benefits are reduced","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":57,"line":32,"text":"available to tiers 1 and 2 members before reaching age 60, tiers 3 and 4 with 25 or more years of service credit before age 62 and tier 5 with 30 or more years of service credit before age 65. Benefits are reduced by a fraction of a percent for each month that a member retires prior to the age at which a member can receive full early retirement benefits in accordance with their respective tier. Tier 1 members can receive","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":57,"line":34,"text":"by a fraction of a percent for each month that a member retires prior to the age at which a member can receive full early retirement benefits in accordance with their respective tier. Tier 1 members can receive an unreduced benefit from age 55 to age 60 if they have at least 25 years of service. Deferred retirement is available to members who have at least 10 years of service credit and have not reached the service","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":57,"line":35,"text":"receive full early retirement benefits in accordance with their respective tier. Tier 1 members can receive an unreduced benefit from age 55 to age 60 if they have at least 25 years of service. Deferred retirement is available to members who have at least 10 years of service credit and have not reached the service retirement age for the respective tier.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":57,"line":40,"text":"Basis of Presentation - The schedules of employer and nonemployer allocations and the schedules of pension amounts by employer and nonemployer (collectively, the Schedules) present amounts that are considered elements of the financial statements of PERS or its participating employers. Accordingly, they do not purport to be a complete presentation of the financial position or changes in financial position of","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":57,"line":41,"text":"pension amounts by employer and nonemployer (collectively, the Schedules) present amounts that are considered elements of the financial statements of PERS or its participating employers. Accordingly, they do not purport to be a complete presentation of the financial position or changes in financial position of PERS or the participating employers. The accompanying Schedules were prepared in accordance with","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":57,"line":42,"text":"considered elements of the financial statements of PERS or its participating employers. Accordingly, they do not purport to be a complete presentation of the financial position or changes in financial position of PERS or the participating employers. The accompanying Schedules were prepared in accordance with U.S. generally accepted accounting principles. Such preparation requires management of PERS to make a","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":57,"line":50,"text":"active members and contributing employers. State legislation has modified the amount that is contributed by the State. The State's pension contribution is based on an actuarially determined amount, which includes the employer portion of the normal cost and an amortization of the unfunded accrued liability. Funding for noncontributory group insurance benefits is based on actual claims paid. For the fiscal year","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":57,"line":52,"text":"includes the employer portion of the normal cost and an amortization of the unfunded accrued liability. Funding for noncontributory group insurance benefits is based on actual claims paid. For the fiscal year 2022, the State's pension contribution was less than the actuarial determined amount. The local employers' contribution amounts are based on an actuarially determined rate, which includes the normal","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":57,"line":53,"text":"Funding for noncontributory group insurance benefits is based on actual claims paid. For the fiscal year 2022, the State's pension contribution was less than the actuarial determined amount. The local employers' contribution amounts are based on an actuarially determined rate, which includes the normal cost and unfunded accrued liability. Chapter 19, P.L. 2009 provided an option for local employers of","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":57,"line":54,"text":"2022, the State's pension contribution was less than the actuarial determined amount. The local employers' contribution amounts are based on an actuarially determined rate, which includes the normal cost and unfunded accrued liability. Chapter 19, P.L. 2009 provided an option for local employers of \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":58,"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":58,"line":6,"text":" Note 10. Pension Obligations (continued)  A. Public Employees\u2019 Retirement System (PERS) (continued)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":58,"line":10,"text":" PERS to contribute 50% of the normal and accrued liability contribution amounts certified for payments due in State fiscal year 2009. Such employers will be credited with the full payment and any such amounts will not be included in their unfunded liability. The actuaries will determine the unfunded","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":58,"line":11,"text":"PERS to contribute 50% of the normal and accrued liability contribution amounts certified for payments due in State fiscal year 2009. Such employers will be credited with the full payment and any such amounts will not be included in their unfunded liability. The actuaries will determine the unfunded liability of those retirement systems, by employer, for the reduced normal and accrued liability","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":58,"line":15,"text":"contributions provided under this law. This unfunded liability will be paid by the employer in level annual payments over a period of 15 years beginning with the payments due in the fiscal year ended June 30, 2012 and will be adjusted by the rate of return on the actuarial value of assets. For the year ended December 31, 2022, the County\u2019s contractually required contribution to PERS plan was $15,687,618.00.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":58,"line":16,"text":"payments over a period of 15 years beginning with the payments due in the fiscal year ended June 30, 2012 and will be adjusted by the rate of return on the actuarial value of assets. For the year ended December 31, 2022, the County\u2019s contractually required contribution to PERS plan was $15,687,618.00. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":58,"line":17,"text":"2012 and will be adjusted by the rate of return on the actuarial value of assets. For the year ended December 31, 2022, the County\u2019s contractually required contribution to PERS plan was $15,687,618.00.  Components of Net Pension Liability - At December 31, 2022, the County\u2019s proportionate share 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":58,"line":19,"text":" Components of Net Pension Liability - At December 31, 2022, the County\u2019s proportionate share of the PERS net pension liability was $187,738,886.00. The net pension liability was measured as of June 30, 2022. The total pension liability used to calculate the net pension liability was determined using update","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":58,"line":20,"text":"Components of Net Pension Liability - At December 31, 2022, the County\u2019s proportionate share of the PERS net pension liability was $187,738,886.00. The net pension liability was measured as of June 30, 2022. The total pension liability used to calculate the net pension liability was determined using update procedures to roll forward the total pension liability from an actuarial valuation as of July 1, 2021, which","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":58,"line":21,"text":"PERS net pension liability was $187,738,886.00. The net pension liability was measured as of June 30, 2022. The total pension liability used to calculate the net pension liability was determined using update procedures to roll forward the total pension liability from an actuarial valuation as of July 1, 2021, which was rolled forward to June 30, 2022. The County\u2019s proportion of the net pension liability was based on","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":58,"line":22,"text":"2022. The total pension liability used to calculate the net pension liability was determined using update procedures to roll forward the total pension liability from an actuarial valuation as of July 1, 2021, which was rolled forward to June 30, 2022. The County\u2019s proportion of the net pension liability was based on the County\u2019s actual contributions to the plan relative to the total of all participating employers\u2019","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":58,"line":23,"text":"procedures to roll forward the total pension liability from an actuarial valuation as of July 1, 2021, which was rolled forward to June 30, 2022. The County\u2019s proportion of the net pension liability was based on the County\u2019s actual contributions to the plan relative to the total of all participating employers\u2019 contributions for the year ended June 30, 2022. The County\u2019s proportion measured as of June 30, 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":58,"line":37,"text":"Deferred Inflows of Resources                                      30,552,497       90,014,062 Net Pension Liability                                             187,738,886      140,218,041  County's portion of the Plan's total Net Pension Liability           1.24401%         1.18362%","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":58,"line":39,"text":" County's portion of the Plan's total Net Pension Liability           1.24401%         1.18362%  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":58,"line":42,"text":" Pension Expense/(Credit) and Deferred Outflows/Inflows of Resources - At December 31, 2022, the County\u2019s proportionate share of the PERS expense/(credit), calculated by the plan as of the June 30, 2022 measurement date is ($11,677,969.00). This expense/(credit) is not recognized by the County because 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":59,"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":59,"line":6,"text":" Note 10. Pension Obligations (continued)  A. Public Employees\u2019 Retirement System (PERS) (continued)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":59,"line":22,"text":"Net Difference between Projected and Actual Earnings on Pension Plan Investments                                    7,770,343                   - ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":60,"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":60,"line":6,"text":" Note 10. Pension Obligations (continued)  A. Public Employees\u2019 Retirement System (PERS) (continued)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":60,"line":15,"text":"and Actual Experience Year of Pension Plan Deferral: June 30, 2017                           5.48           - June 30, 2018                             -          5.63","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":60,"line":23,"text":"Changes of Assumptions Year of Pension Plan Deferral: June 30, 2017                             -          5.48 June 30, 2018                             -          5.63","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":60,"line":31,"text":"Net Difference between Projected and Actual Earnings on Pension Plan Investments Year of Pension Plan Deferral:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":60,"line":33,"text":"Plan Investments Year of Pension Plan Deferral: June 30, 2018                             -          5.00 June 30, 2019                           5.00           -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":60,"line":42,"text":"Proportionate Share of Contributions Year of Pension Plan Deferral: June 30, 2017                           5.48         5.48 June 30, 2018                           5.63         5.63","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":61,"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":61,"line":6,"text":" Note 10. Pension Obligations (continued)  A. Public Employees\u2019 Retirement System (PERS) (continued)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":61,"line":24,"text":" Actuarial Assumptions - The total pension asset/(liability) as of the measurement date was determined by using an actuarial valuation as noted in the table below, with update procedures used to roll forward the total pension liability to the measurement date. The actuarial valuations used the following actuarial","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":61,"line":26,"text":"by using an actuarial valuation as noted in the table below, with update procedures used to roll forward the total pension liability to the measurement date. The actuarial valuations used the following actuarial assumptions: ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":61,"line":33,"text":" Salary Increases: 2.75 - 6.55% Based on Years of Service","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":61,"line":37,"text":" Investment Rate of Return                                     7.00%  Mortality Rate Table","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":61,"line":39,"text":" Mortality Rate Table Pub-2010 General Below-Median Income Employee mortality table PERS                      with fully generational mortality improvement projections","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":62,"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":62,"line":6,"text":" Note 10. Pension Obligations (continued)  A. Public Employees\u2019 Retirement System (PERS) (continued)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":62,"line":13,"text":" Long-Term Expected Rate of Return - In accordance with State statute, the long-term expected rate of return on plan investments (7.00% at June 30, 2022) is determined by the State Treasurer, after consultation with the Directors of the Division of Investments and Division of Pensions and Benefits, 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":62,"line":15,"text":"return on plan investments (7.00% at June 30, 2022) is determined by the State Treasurer, after consultation with the Directors of the Division of Investments and Division of Pensions and Benefits, the board of trustees and the actuaries. The long-term expected rate of return was determined using a building block method in which best-estimate ranges of expected future real rates of return (expected returns, net","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":62,"line":16,"text":"consultation with the Directors of the Division of Investments and Division of Pensions and Benefits, the board of trustees and the actuaries. The long-term expected rate of return was determined using a building block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. These ranges","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":62,"line":18,"text":"block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. Best estimates 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":62,"line":19,"text":"of pension plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. Best estimates of arithmetic rates of return for each major asset class included in PERS\u2019s target asset allocation as of June","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":62,"line":26,"text":"Target         Expected Real Asset Class                   Allocation      Rate of Return  U.S. Equity                                27.00%             8.12%","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":62,"line":45,"text":" Discount Rate - The discount rate used to measure the total pension liability was 7.00% as of June 30, 2022. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions 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":62,"line":46,"text":"Discount Rate - The discount rate used to measure the total pension liability was 7.00% as of June 30, 2022. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers and the nonemployer contributing entity will be based on 100% of the actuarially determined","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":62,"line":51,"text":"employers. Based on those assumptions, the plan\u2019s fiduciary net position was projected to be available to make projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all projected benefit payments to determine the total pension 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":62,"line":52,"text":"make projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all projected benefit payments to determine the total pension 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":63,"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":63,"line":6,"text":" Note 10. Pension Obligations (continued)  A. Public Employees\u2019 Retirement System (PERS) (continued)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":63,"line":10,"text":" Sensitivity of the County\u2019s Proportionate Share of the Net Pension Liability to Changes in the Discount Rate - The following presents the County\u2019s proportionate share of the net pension liability calculated using the discount rate as disclosed above, as well as what the County\u2019s proportionate share 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":63,"line":11,"text":"Sensitivity of the County\u2019s Proportionate Share of the Net Pension Liability to Changes in the Discount Rate - The following presents the County\u2019s proportionate share of the net pension liability calculated using the discount rate as disclosed above, as well as what the County\u2019s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage-point","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":63,"line":12,"text":"Discount Rate - The following presents the County\u2019s proportionate share of the net pension liability calculated using the discount rate as disclosed above, as well as what the County\u2019s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage-point lower (6.00%) or 1-percentage-point higher (8.00%) than the current 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":63,"line":13,"text":"calculated using the discount rate as disclosed above, as well as what the County\u2019s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage-point lower (6.00%) or 1-percentage-point higher (8.00%) than the current 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":63,"line":14,"text":"the net pension liability would be if it were calculated using a discount rate that is 1-percentage-point lower (6.00%) or 1-percentage-point higher (8.00%) than the current rate:  1%               Current                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":63,"line":17,"text":"1%               Current                1% Decrease         Discount Rate           Increase (6.00%)             (7.00%)              (8.00%) ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":63,"line":21,"text":"County's Proportionate Share of the Net Pension Liability              $     243,232,100    $    187,738,886    $     143,454,996  Special Funding Situation \u2013 In accordance with N.J.S.A. 43:16A-15, local participating employers 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":63,"line":31,"text":"State is treated as non-employer contributing entity. Since the County does not contribute under this legislation directly to the plan (except for employer specific financed amounts), there is not net pension liability or deferred outflows or inflows to disclosed in the notes to the finical statement of the County related to this legislation.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":63,"line":35,"text":" At June 30, 2022 the State\u2019s proportionate share of the net pensions liability attributed to the County for the PERS special funding situation is $8,545,405.00. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":63,"line":39,"text":"County's Proportionate Share of the Net Pension Liability                                       $ 187,738,886  State of New Jersey's Proportionate Share of Net Pension","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":63,"line":41,"text":" State of New Jersey's Proportionate Share of Net Pension Liability Associated with the County                                     8,545,405 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":64,"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":64,"line":6,"text":" Note 10. Pension Obligations (continued)  B. Police and Firemen\u2019s Retirement System (PFRS)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":64,"line":11,"text":"Plan Description \u2013 The State of New Jersey, Police and Firemen\u2019s Retirement System (PFRS) is a cost- sharing multiple-employer defined benefit pension plan administered by the State of New Jersey, Division of Pensions and Benefits (the Division). For additional information about PFRS, please refer to the Division\u2019s Annual Comprehensive Financial Report (ACFR) which can be found at","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":64,"line":12,"text":"sharing multiple-employer defined benefit pension plan administered by the State of New Jersey, Division of Pensions and Benefits (the Division). For additional information about PFRS, please refer to the Division\u2019s Annual Comprehensive Financial Report (ACFR) which can be found at http://www.state.nj.us/treasury/pensions/annual-reports.shtml.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":64,"line":13,"text":"of Pensions and Benefits (the Division). For additional information about PFRS, please refer to the Division\u2019s Annual Comprehensive Financial Report (ACFR) which can be found at http://www.state.nj.us/treasury/pensions/annual-reports.shtml. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":64,"line":14,"text":"Division\u2019s Annual Comprehensive Financial Report (ACFR) which can be found at http://www.state.nj.us/treasury/pensions/annual-reports.shtml.  The vesting and benefit provisions are set by N.J.S.A. 43:16A. PFRS provides retirement as well as death","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":64,"line":16,"text":" The vesting and benefit provisions are set by N.J.S.A. 43:16A. PFRS provides retirement as well as death and disability benefits. All benefits vest after ten years of service, except disability benefits which vest after four years of service.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":64,"line":17,"text":"The vesting and benefit provisions are set by N.J.S.A. 43:16A. PFRS provides retirement as well as death and disability benefits. All benefits vest after ten years of service, except disability benefits which vest after four years of service. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":64,"line":27,"text":" Service retirement benefits are available at age 55 and are generally determined to be 2% of final compensation for each year of creditable service, as defined, up to 30 years plus 1% for each year of service in excess of 30 years. Members may seek special retirement after achieving 25 years of creditable","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":64,"line":28,"text":"Service retirement benefits are available at age 55 and are generally determined to be 2% of final compensation for each year of creditable service, as defined, up to 30 years plus 1% for each year of service in excess of 30 years. Members may seek special retirement after achieving 25 years of creditable service, in which benefits would equal 65% (tiers 1 and 2 members) and 60% (tier 3 members) of final","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":64,"line":30,"text":"service in excess of 30 years. Members may seek special retirement after achieving 25 years of creditable service, in which benefits would equal 65% (tiers 1 and 2 members) and 60% (tier 3 members) of final compensation plus 1 % for each year if creditable service over 25 years but not to exceed 30 years. Members may elect deferred retirement benefits after achieving ten years of service, in which case","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":64,"line":31,"text":"service, in which benefits would equal 65% (tiers 1 and 2 members) and 60% (tier 3 members) of final compensation plus 1 % for each year if creditable service over 25 years but not to exceed 30 years. Members may elect deferred retirement benefits after achieving ten years of service, in which case benefits would begin at age 55 equal to 2% of final compensation for each year of service.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":64,"line":32,"text":"compensation plus 1 % for each year if creditable service over 25 years but not to exceed 30 years. Members may elect deferred retirement benefits after achieving ten years of service, in which case benefits would begin at age 55 equal to 2% of final compensation for each year of service. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":64,"line":33,"text":"Members may elect deferred retirement benefits after achieving ten years of service, in which case benefits would begin at age 55 equal to 2% of final compensation for each year of service.  Basis of Presentation - The schedule of employer and nonemployer allocations and the schedule 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":64,"line":36,"text":"Basis of Presentation - The schedule of employer and nonemployer allocations and the schedule of pension amounts by employer and nonemployer (collectively, the Schedules) present amounts that are considered elements of the financial statements of PFRS, its participating employers or the State as a nonemployer contributing entity. Accordingly, they do not purport to be a complete presentation 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":64,"line":37,"text":"pension amounts by employer and nonemployer (collectively, the Schedules) present amounts that are considered elements of the financial statements of PFRS, its participating employers or the State as a nonemployer contributing entity. Accordingly, they do not purport to be a complete presentation of the financial position or changes in financial position of PFRS, the participating employers, or the State. 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":64,"line":39,"text":"nonemployer contributing entity. Accordingly, they do not purport to be a complete presentation of the financial position or changes in financial position of PFRS, the participating employers, or the State. The accompanying Schedules were prepared in accordance with U.S. generally accepted accounting principles. Such preparation requires management of PFRS to make a number of estimates 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":64,"line":47,"text":"active members and contributing employers. State legislation has modified the amount that is contributed by the State. The State's contribution amount is based on an actuarially determined rate which includes the normal cost and unfunded accrued liability. For fiscal year 2022, the State contributed an amount more than the actuarially determined amount. The Local employers\u2019 contribution amounts are based on 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":64,"line":50,"text":"more than the actuarially determined amount. The Local employers\u2019 contribution amounts are based on an actuarially determined rate which includes the normal cost and unfunded accrued liability. Chapter 19, P.L. 2009 provided an option for local employers of PFRS to contribute 50% of the normal and accrued liability contribution amounts certified for payments due in State fiscal year 2009. Such employers will 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":64,"line":52,"text":"P.L. 2009 provided an option for local employers of PFRS to contribute 50% of the normal and accrued liability contribution amounts certified for payments due in State fiscal year 2009. Such employers will be credited with the full payment and any such amounts will not be included in their unfunded liability. The actuaries will determine the unfunded liability of those retirement systems, by employer, for the reduced","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":64,"line":53,"text":"liability contribution amounts certified for payments due in State fiscal year 2009. Such employers will be credited with the full payment and any such amounts will not be included in their unfunded liability. The actuaries will determine the unfunded liability of those retirement systems, by employer, for the reduced normal and accrued liability contributions provided under this law.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":65,"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":65,"line":6,"text":" Note 10. Pension Obligations (continued)  B. Police and Firemen\u2019s Retirement System (PFRS) (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":65,"line":10,"text":" This unfunded liability will be paid by the employer in level annual payments over a period of 15 years beginning with the payments due in the fiscal year ended June 30, 2012 and will be adjusted by the rate of return on the actuarial value of assets. For the year ended December 31, 2022, the County\u2019s contractually","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":65,"line":11,"text":"This unfunded liability will be paid by the employer in level annual payments over a period of 15 years beginning with the payments due in the fiscal year ended June 30, 2012 and will be adjusted by the rate of return on the actuarial value of assets. For the year ended December 31, 2022, the County\u2019s contractually required contributions to PFRS plan was $13,086,703.00.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":65,"line":12,"text":"beginning with the payments due in the fiscal year ended June 30, 2012 and will be adjusted by the rate of return on the actuarial value of assets. For the year ended December 31, 2022, the County\u2019s contractually required contributions to PFRS plan was $13,086,703.00. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":65,"line":15,"text":" Net Pension Liability and Pension Expense - At December 31, 2022 the County\u2019s proportionate share of the PFRS net pension liability was $115,177,948.00. The net pension liability was measured as of June 30, 2022. The total pension liability used to calculate the net pension liability was determined using","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":65,"line":16,"text":"Net Pension Liability and Pension Expense - At December 31, 2022 the County\u2019s proportionate share of the PFRS net pension liability was $115,177,948.00. The net pension liability was measured as of June 30, 2022. The total pension liability used to calculate the net pension liability was determined using update procedures to roll forward the total pension liability from an actuarial valuation as of July 1, 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":65,"line":17,"text":"of the PFRS net pension liability was $115,177,948.00. The net pension liability was measured as of June 30, 2022. The total pension liability used to calculate the net pension liability was determined using update procedures to roll forward the total pension liability from an actuarial valuation as of July 1, 2021, to the measurement date of June 30, 2022. The County\u2019s proportion of the net pension liability was based","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":65,"line":18,"text":"30, 2022. The total pension liability used to calculate the net pension liability was determined using update procedures to roll forward the total pension liability from an actuarial valuation as of July 1, 2021, to the measurement date of June 30, 2022. The County\u2019s proportion of the net pension liability was based on the County\u2019s actual contributions to the plan relative to the total of all participating employers\u2019","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":65,"line":19,"text":"update procedures to roll forward the total pension liability from an actuarial valuation as of July 1, 2021, to the measurement date of June 30, 2022. The County\u2019s proportion of the net pension liability was based on the County\u2019s actual contributions to the plan relative to the total of all participating employers\u2019 contributions for the year ended June 30, 2022. The County\u2019s proportion measured as of June 30, 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":65,"line":33,"text":"Deferred Inflows of Resources                                        22,258,370           62,787,429 Net Pension Liability                                               115,177,948           71,853,497  County's portion of the Plan's total net pension Liability             1.00624%             0.98306%","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":65,"line":35,"text":" County's portion of the Plan's total net pension Liability             1.00624%             0.98306%  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":65,"line":38,"text":" Pension Expense/(Credit) and Deferred Outflows/Inflows of Resources \u2013 At December 31, 2022, the County\u2019s proportionate share of the PFRS expense/(credit), calculated by the plan as of the June 30, 2022 measurement date was $409,813.00 This expense/(credit) is not recognized by the County because 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":66,"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":66,"line":6,"text":" Note 10. Pension Obligations (continued)  B. Police and Firemen\u2019s Retirement System (PFRS) (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":66,"line":22,"text":"Net Difference between Projected and Actual Earnings on Pension Plan Investments                                10,546,916                     - ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":67,"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":67,"line":6,"text":" Note 10. Pension Obligations (continued)  B. Police and Firemen\u2019s Retirement System (PFRS) (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":67,"line":15,"text":"and Actual Experience Year of Pension Plan Deferral: June 30, 2017                                5.59           - June 30, 2018                                5.73           -","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":67,"line":23,"text":"Changes of Assumptions Year of Pension Plan Deferral: June 30, 2017                                 -           5.59 June 30, 2018                                 -           5.73","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":67,"line":30,"text":"Net Difference between Projected and Actual Earnings on Pension Plan Investments Year of Pension Plan Deferral:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":67,"line":32,"text":"Plan Investments Year of Pension Plan Deferral: June 30, 2018                                  -          5.00 June 30, 2019                                5.00           -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":67,"line":41,"text":"Proportionate Share of Contributions Year of Pension Plan Deferral: June 30, 2017                                5.59         5.59 June 30, 2018                                5.73         5.73","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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":68,"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":68,"line":6,"text":" Note 10. Pension Obligations (continued)  B. Police and Firemen\u2019s Retirement System (PFRS) (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":68,"line":34,"text":"as a non-employer contributing entity. Since the local participating employers do not contribute under this legislation directly to the plan (except for employer specific financed amounts), there is no net pension liability to report in the financial statements of the local participating employers related to this legislation. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":68,"line":35,"text":"legislation directly to the plan (except for employer specific financed amounts), there is no net pension liability to report in the financial statements of the local participating employers related to this legislation.  Additionally, the State\u2019s proportionate share of the PFRS net pension liability attributable to the County is","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":68,"line":37,"text":" Additionally, the State\u2019s proportionate share of the PFRS net pension liability attributable to the County is $20,498,298.00 as of December 31, 2022. The net pension liability was measured as of June 30, 2022. The total pension liability used to calculate the net pension liability was determined using update","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":68,"line":38,"text":"Additionally, the State\u2019s proportionate share of the PFRS net pension liability attributable to the County is $20,498,298.00 as of December 31, 2022. The net pension liability was measured as of June 30, 2022. The total pension liability used to calculate the net pension liability was determined using update procedures to roll forward the total pension liability from an actuarial valuation as of July 1, 2021, to the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":68,"line":39,"text":"$20,498,298.00 as of December 31, 2022. The net pension liability was measured as of June 30, 2022. The total pension liability used to calculate the net pension liability was determined using update procedures to roll forward the total pension liability from an actuarial valuation as of July 1, 2021, to the measurement date of June 30, 2022. The State\u2019s proportion of the net pension liability associated with the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":68,"line":40,"text":"The total pension liability used to calculate the net pension liability was determined using update procedures to roll forward the total pension liability from an actuarial valuation as of July 1, 2021, to the measurement date of June 30, 2022. The State\u2019s proportion of the net pension liability associated with the County was based on a projection of the County\u2019s long-term share of contributions to the pension plan","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":68,"line":41,"text":"procedures to roll forward the total pension liability from an actuarial valuation as of July 1, 2021, to the measurement date of June 30, 2022. The State\u2019s proportion of the net pension liability associated with the County was based on a projection of the County\u2019s long-term share of contributions to the pension plan relative to the projected contributions of all participating members, actuarially determined. The State\u2019s","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":68,"line":42,"text":"measurement date of June 30, 2022. The State\u2019s proportion of the net pension liability associated with the County was based on a projection of the County\u2019s long-term share of contributions to the pension plan relative to the projected contributions of all participating members, actuarially determined. The State\u2019s proportion measured as of June 30, 2022 was 1.0062411700%, which was an increase of 0.0231791523%","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":68,"line":47,"text":"December 31, 2022, the County\u2019s and the State of New Jersey\u2019s proportionate share of the PFRS net pension liability were 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":69,"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":69,"line":6,"text":" Note 10. Pension Obligations (continued)  B. Police and Firemen\u2019s Retirement System (PFRS) (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":69,"line":10,"text":" County's Proportionate Share of Net Pension Liability               $ 115,177,948  State of New Jersey's Proportionate Share of Net Pension","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":69,"line":12,"text":" State of New Jersey's Proportionate Share of Net Pension Liability Associated with the County                                       20,498,298 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":69,"line":20,"text":" Actuarial Assumptions - The total pension asset/(liability) as of the measurement date was determined by using an actuarial valuation as noted in the table below, with update procedures used to roll forward the total pension liability to the measurement date. The actuarial valuations used the following actuarial","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":69,"line":22,"text":"by using an actuarial valuation as noted in the table below, with update procedures used to roll forward the total pension liability to the measurement date. The actuarial valuations used the following actuarial assumptions: ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":69,"line":29,"text":" Salary Increases: Through                                           All future years 3.25 - 16.25%","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":69,"line":34,"text":" Investment Rate of Return                                 7.00%  Mortality Rate Table","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":69,"line":36,"text":" Mortality Rate Table PubS-2010 amount-weighted mortality table PFRS                               using Scale MP-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":70,"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":70,"line":6,"text":" Note 10. Pension Obligations (continued)  B. Police and Firemen\u2019s Retirement System (PFRS) (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":70,"line":10,"text":" Long-Term Expected Rate of Return - In accordance with State statute, the long-term expected rate of return on plan investments (7.00% at June 30, 2022) is determined by the State Treasurer, after consultation with the Directors of the Division of Investments and Division of Pensions and Benefits, 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":70,"line":12,"text":"return on plan investments (7.00% at June 30, 2022) is determined by the State Treasurer, after consultation with the Directors of the Division of Investments and Division of Pensions and Benefits, the board of trustees and the actuaries. The long-term expected rate of return was determined using a building block method in which best-estimate ranges of expected future real rates of return (expected returns, net","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":70,"line":13,"text":"consultation with the Directors of the Division of Investments and Division of Pensions and Benefits, the board of trustees and the actuaries. The long-term expected rate of return was determined using a building block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. These ranges","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":70,"line":15,"text":"block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. Best estimates 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":70,"line":16,"text":"of pension plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. Best estimates of arithmetic rates of return for each major asset class included in PFRS\u2019s target asset allocation as of June","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":70,"line":23,"text":"Target         Expected Real Asset Class                     Allocation      Rate of Return  U.S. Equity                                 27.00%               8.12%","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":71,"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":71,"line":6,"text":" Note 10. Pension Obligations (continued)  B. Police and Firemen\u2019s Retirement System (PFRS) (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":71,"line":10,"text":" Discount Rate - The discount rate used to measure the total pension liability was 7.00% as of June 30, 2022. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions 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":71,"line":11,"text":"Discount Rate - The discount rate used to measure the total pension liability was 7.00% as of June 30, 2022. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers and the nonemployer contributing entity will be based on 100% of the actuarially determined","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":71,"line":16,"text":"employers. Based on those assumptions, the plan\u2019s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all projected benefit payments to determine the total pension 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":71,"line":17,"text":"make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all projected benefit payments to determine the total pension 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":71,"line":18,"text":"rate of return on plan investments was applied to all projected benefit payments to determine the total pension liability.  Sensitivity of the County\u2019s Proportionate Share of the Net Pension Liability to Changes in the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":71,"line":20,"text":" Sensitivity of the County\u2019s Proportionate Share of the Net Pension Liability to Changes in the Discount Rate - The following presents the County\u2019s proportionate share of the net pension liability calculated using the discount rate as disclosed above, as well as what the County\u2019s proportionate share 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":71,"line":21,"text":"Sensitivity of the County\u2019s Proportionate Share of the Net Pension Liability to Changes in the Discount Rate - The following presents the County\u2019s proportionate share of the net pension liability calculated using the discount rate as disclosed above, as well as what the County\u2019s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage-point","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":71,"line":22,"text":"Discount Rate - The following presents the County\u2019s proportionate share of the net pension liability calculated using the discount rate as disclosed above, as well as what the County\u2019s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage-point lower (6.00%) or 1-percentage-point higher (8.00%) than the current 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":71,"line":23,"text":"calculated using the discount rate as disclosed above, as well as what the County\u2019s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage-point lower (6.00%) or 1-percentage-point higher (8.00%) than the current 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":71,"line":24,"text":"the net pension liability would be if it were calculated using a discount rate that is 1-percentage-point lower (6.00%) or 1-percentage-point higher (8.00%) than the current rate:  1%                  Current                 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":71,"line":27,"text":"1%                  Current                 1% Decrease            Discount Rate            Increase (6.00%)                (7.00%)               (8.00%) ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":71,"line":31,"text":"County's Proportionate Share of the Net Pension Liability            $      158,036,584     $    115,177,948      $     348,141,723  State of New Jersey's Proportionate","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":71,"line":34,"text":"State of New Jersey's Proportionate Share of Net Pension Liability associated with the County                     28,125,879           20,498,298             61,959,020 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":71,"line":39,"text":" Related Party Investments - The Division of Pensions and Benefits does not invest in securities issued by 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":71,"line":45,"text":"The Defined Contribution Retirement Program (DCRP) is a cost-sharing multiple-employer defined contribution pension fund which was established in 2007, under the provisions of Chapter 92, P.L. 2007 and Chapter 103, P.L. 2007 (N.J.SA 43:15C-1 et. seq.) and expanded under the provisions of Chapter 89, P.L. 2008 and Chapter 1, P.L. 2010. The DCRP provides eligible members, and their beneficiaries, 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":71,"line":48,"text":"P.L. 2008 and Chapter 1, P.L. 2010. The DCRP provides eligible members, and their beneficiaries, with a tax-sheltered, defined contribution retirement benefit, along with life insurance and disability coverage. Vesting and benefit provisions are established by N.J.S.A.43:15C-l et. seq. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":71,"line":49,"text":"a tax-sheltered, defined contribution retirement benefit, along with life insurance and disability coverage. Vesting and benefit provisions are established by N.J.S.A.43:15C-l et. seq.  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":72,"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":72,"line":6,"text":" Note 10. Pension Obligations (continued)  C. Defined Contribution Retirement Program (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":72,"line":12,"text":"Chapter 92, P.L. 2007 and Chapter 103, P.L. 2007, plan members are required to contribute 5.5% of their annual covered salary. In addition to the employee contributions, the County's contribution amounts for each pay period are transmitted to Prudential Financial not later than the fifth business day after the date on which the employee is paid for that pay 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":72,"line":13,"text":"annual covered salary. In addition to the employee contributions, the County's contribution amounts for each pay period are transmitted to Prudential Financial not later than the fifth business day after the date on which the employee is paid for that pay 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":72,"line":25,"text":" Related Party Investments - The Division of Pensions and Benefits does not invest in securities issued by 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":72,"line":28,"text":" Note 11. Postemployment Benefits Other Than Pensions  As of the date of this report, the New Jersey Division of Pension and Benefits has not provided","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":72,"line":30,"text":" As of the date of this report, the New Jersey Division of Pension and Benefits has not provided updated actuarial valuations for pension obligations for the year ended June 30, 2022. The New Jersey Division of Pension and Benefits will post these reports on their website as they are made available. 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":72,"line":31,"text":"As of the date of this report, the New Jersey Division of Pension and Benefits has not provided updated actuarial valuations for pension obligations for the year ended June 30, 2022. The New Jersey Division of Pension and Benefits will post these reports on their website as they are made available. The footnote below includes the most current information made publicly available, which had a reporting date","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":72,"line":32,"text":"updated actuarial valuations for pension obligations for the year ended June 30, 2022. The New Jersey Division of Pension and Benefits will post these reports on their website as they are made available. The footnote below includes the most current information made publicly available, which had a reporting date of June 30, 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":72,"line":38,"text":" The State Health Benefit Local Government Retired Employees Plan (the Plan) is a cost-sharing multiple- employer defined benefit other postemployment benefit (OPEB) plan with a special funding situation. It covers employees of local government employers that have adopted a resolution to participate in the Plan.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":72,"line":39,"text":"The State Health Benefit Local Government Retired Employees Plan (the Plan) is a cost-sharing multiple- employer defined benefit other postemployment benefit (OPEB) plan with a special funding situation. It covers employees of local government employers that have adopted a resolution to participate in the Plan. For additional information about the Plan, please refer to the State of New Jersey (the State), Division 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":72,"line":42,"text":"For additional information about the Plan, please refer to the State of New Jersey (the State), Division of Pensions and Benefits\u2019 (the Division) Annual Comprehensive Financial Report (ACFR), which can be found at https://www.state.nj.us/treasury/pensions/financial-reports.shtml. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":72,"line":43,"text":"Pensions and Benefits\u2019 (the Division) Annual Comprehensive Financial Report (ACFR), which can be found at https://www.state.nj.us/treasury/pensions/financial-reports.shtml.  The Plan provides medical and prescription drug to retirees and their covered dependents 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":72,"line":48,"text":"government employers electing to provide postretirement medical coverage to their employees must file a resolution with the Division. Under Chapter 88, local employers elect to provide benefit coverage based on the eligibility rules and regulations promulgated by the State Health Benefits Commission. Chapter 48 allows local employers to establish their own age and service eligibility for employer paid health benefits","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":72,"line":49,"text":"resolution with the Division. Under Chapter 88, local employers elect to provide benefit coverage based on the eligibility rules and regulations promulgated by the State Health Benefits Commission. Chapter 48 allows local employers to establish their own age and service eligibility for employer paid health benefits coverage for retired employees. Under Chapter 48, the employer may assume the cost of postretirement","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":72,"line":50,"text":"on the eligibility rules and regulations promulgated by the State Health Benefits Commission. Chapter 48 allows local employers to establish their own age and service eligibility for employer paid health benefits coverage for retired employees. Under Chapter 48, the employer may assume the cost of postretirement medical coverage for employees and their dependents who: 1) retired on a disability pension; or 2) retired","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":72,"line":52,"text":"coverage for retired employees. Under Chapter 48, the employer may assume the cost of postretirement medical coverage for employees and their dependents who: 1) retired on a disability pension; or 2) retired with 25 or more years of service credit in a State or locally administered retirement system and a 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":73,"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":73,"line":6,"text":" Note 11. Postemployment Benefits Other Than Pensions (continued)  of service of up to 25 years with the employer at the time of retirement as established by the employer; 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":73,"line":13,"text":"service with the employer. Further, the law provides that the employer paid obligations for retiree coverage may be determined by means of a collective negotiations agreement.  In accordance with Chapter 330, P.L. 1997, which is codified in N.J.S.A 52:14-17.32i, the State provides","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":73,"line":19,"text":"employers were required to file a resolution with the Division in order for their employees to qualify for State-paid retiree health benefits coverage under Chapter 330. The State also provides funding for retiree health benefits to survivors of local police officers and firefighters who die in the line of duty under Chapter 271, P.L.1989.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":73,"line":20,"text":"State-paid retiree health benefits coverage under Chapter 330. The State also provides funding for retiree health benefits to survivors of local police officers and firefighters who die in the line of duty under Chapter 271, P.L.1989. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":73,"line":25,"text":"less than 20 years of creditable service on June 28, 2011 will be required to pay a percentage of the cost of their health care coverage in retirement provided they retire with 25 or more years of pension service credit. The percentage of the premium for which the retiree will be responsible will be determined based on the retiree\u2019s annual retirement benefit and level of coverage.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":73,"line":27,"text":"credit. The percentage of the premium for which the retiree will be responsible will be determined based on the retiree\u2019s annual retirement benefit and level of coverage.  Basis of Presentation","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":73,"line":33,"text":"and nonemployer (collectively, the Schedules) present amounts that are considered elements of the financial statements of its participating employers or the State as a nonemployer contributing entity. Accordingly, they do not purport to be a complete presentation of the financial position or changes in financial position of the participating employers or the State. The accompanying Schedules were prepared","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":73,"line":34,"text":"financial statements of its participating employers or the State as a nonemployer contributing entity. Accordingly, they do not purport to be a complete presentation of the financial position or changes in financial position of the participating employers or the State. The accompanying Schedules were prepared in accordance with U.S. generally accepted accounting principles. Such preparation requires management","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":73,"line":35,"text":"Accordingly, they do not purport to be a complete presentation of the financial position or changes in financial position of the participating employers or the State. The accompanying Schedules were prepared in accordance with U.S. generally accepted accounting principles. Such preparation requires management of the Plan to make a number of estimates and assumptions relating to the reported amounts. Due to the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":73,"line":44,"text":"share of the collective net OPEB liability, collective deferred outflows of resources, collective deferred inflows of resources, and collective OPEB (benefit) expense. The special funding situation\u2019s and nonspecial funding situation\u2019s net OPEB liability, deferred outflows of resources, deferred inflows of resources, and OPEB (benefit) expense are based on separately calculated total OPEB liabilities. For 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":73,"line":46,"text":"nonspecial funding situation\u2019s net OPEB liability, deferred outflows of resources, deferred inflows of resources, and OPEB (benefit) expense are based on separately calculated total OPEB liabilities. For the special funding situation and the nonspecial funding situation, the total OPEB liabilities for the year ended June 30, 2021 were $3,872,142,278.00 and $14,177,910,609.00, respectively. The nonspecial","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":73,"line":50,"text":"funding situation\u2019s net OPEB liability, deferred outflows of resources, deferred inflows of resources, and OPEB (benefit) expense are further allocated to employers based on the ratio of the plan members of an individual employer to the total members of the Plan\u2019s nonspecial funding situation during the measurement period July 1, 2020 through June 30, 2021. Employer and nonemployer allocation","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":74,"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":74,"line":6,"text":" Note 11. Postemployment Benefits Other Than Pensions (continued)  Net OPEB 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":74,"line":12,"text":"which was rolled forward to June 30, 2021. The actuarial assumptions vary for each plan member depending on the pension plan the member is enrolled in. This actuarial valuation used the following actuarial assumptions, applied to all periods in the measurement: ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":74,"line":16,"text":" Inflation Rate           2.50%  Salary Increases*:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":74,"line":18,"text":" Salary Increases*: Public Employees' Retirement System (PERS) Initial Fiscal Year Applied","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":74,"line":21,"text":"Initial Fiscal Year Applied Rate through 2026         2.00% to 6.00% Rate thereafter           3.00% to 7.00% ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":74,"line":22,"text":"Rate through 2026         2.00% to 6.00% Rate thereafter           3.00% to 7.00%  Police and Firemen's Retirement System (PFRS)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":74,"line":25,"text":"Police and Firemen's Retirement System (PFRS) Rate for all future years 3.25% to 15.25%  Mortality:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":74,"line":37,"text":" * - Salary Increases are based on the defined benefit plan that the member is enrolled in and his  ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":74,"line":40,"text":" OPEB Obligation and OPEB (benefit) Expense - The State\u2019s proportionate share of the total Other Post-Employment Benefits Obligations, attributable to the County\u2019s as of June 30, 2021 was $444,927,592.00. The County\u2019s proportionate share was $0.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":74,"line":41,"text":"OPEB Obligation and OPEB (benefit) Expense - The State\u2019s proportionate share of the total Other Post-Employment Benefits Obligations, attributable to the County\u2019s as of June 30, 2021 was $444,927,592.00. The County\u2019s proportionate share was $0. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":74,"line":53,"text":" For the fiscal year ended June 30, 2021, the State of New Jersey recognized an OPEB (benefit) expense in the amount of $11,344,988.00 for the State\u2019s proportionate share of the OPEB (benefit) expense attributable to the County. This OPEB (benefit) expense was based on the OPEB plans June 30, 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":74,"line":54,"text":"For the fiscal year ended June 30, 2021, the State of New Jersey recognized an OPEB (benefit) expense in the amount of $11,344,988.00 for the State\u2019s proportionate share of the OPEB (benefit) expense attributable to the County. This OPEB (benefit) expense was based on the OPEB plans June 30, 2021 measurement date.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":74,"line":55,"text":"the amount of $11,344,988.00 for the State\u2019s proportionate share of the OPEB (benefit) expense attributable to the County. This OPEB (benefit) expense was based on the OPEB plans June 30, 2021 measurement date. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":75,"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":75,"line":6,"text":" Note 11. Postemployment Benefits Other Than Pensions (continued)  Actuarial assumptions used in the July 1, 2020 valuation were based on the results of the PFRS and PERS","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":75,"line":16,"text":" For pre-medicare medical benefits, the trend is initially 5.7% and decreases to a 4.5% long-term trend rate after eight years. For post-65 medical benefits, the actual fully-insured Medicare Advantage trend rates for fiscal year 2021 are reflected. The assumed post-65 medical trend is 4.5% for all future years. 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":75,"line":17,"text":"For pre-medicare medical benefits, the trend is initially 5.7% and decreases to a 4.5% long-term trend rate after eight years. For post-65 medical benefits, the actual fully-insured Medicare Advantage trend rates for fiscal year 2021 are reflected. The assumed post-65 medical trend is 4.5% for all future years. For prescription drug benefits, the initial trend rate is 7.5% and decreases to a 4.5% long-term trend rate after","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":75,"line":19,"text":"for fiscal year 2021 are reflected. The assumed post-65 medical trend is 4.5% for all future years. For prescription drug benefits, the initial trend rate is 7.5% and decreases to a 4.5% long-term trend rate after eight 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":75,"line":22,"text":" Discount Rate  The discount rate for June 30, 2021 was 2.16%. This represents the municipal bond return rate as chosen","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":75,"line":24,"text":" The discount rate for June 30, 2021 was 2.16%. This represents the municipal bond return rate as chosen by the State. The source is the Bond Buyer Go 20-Bond Municipal Bond Index, which includes tax- exempt general obligation municipal bonds with an average rating of AA/Aa or higher. As the long-term","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":75,"line":27,"text":"exempt general obligation municipal bonds with an average rating of AA/Aa or higher. As the long-term rate of return is less than the municipal bond rate, it is not considered in the calculation of the discount rate, rather the discount rate is set at the municipal bond 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":75,"line":28,"text":"rate of return is less than the municipal bond rate, it is not considered in the calculation of the discount rate, rather the discount rate is set at the municipal bond rate.  Sensitivity of Net OPEB Liability to Changes in the Discount 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":75,"line":30,"text":" Sensitivity of Net OPEB Liability to Changes in the Discount Rate  The following presents the collective net OPEB liability of the participating employers as of June 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":75,"line":33,"text":"The following presents the collective net OPEB liability of the participating employers as of June 30, 2021, calculated using the discount rate as disclosed above as well as what the collective net OPEB liability would be if it was calculated using a discount rate that is 1-percentage point lower or 1- percentage-point higher than the current 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":75,"line":34,"text":"2021, calculated using the discount rate as disclosed above as well as what the collective net OPEB liability would be if it was calculated using a discount rate that is 1-percentage point lower or 1- percentage-point higher than the current 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":75,"line":35,"text":"liability would be if it was calculated using a discount rate that is 1-percentage point lower or 1- percentage-point higher than the current rate:  At 1%            At Discount            At 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":75,"line":38,"text":"At 1%            At Discount            At 1% Decrease (1.16%)      Rate (2.16%)      Increase (3.16%) State of New Jersey's Proportionate Share of Total OPEB","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":75,"line":48,"text":" Sensitivity of Net OPEB Liability to Changes in the Healthcare Trend Rate:  The following presents the net OPEB liability as of June 30, 2021, calculated using the healthcare trend","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":75,"line":51,"text":"The following presents the net OPEB liability as of June 30, 2021, calculated using the healthcare trend rate as disclosed above as well as what the net OPEB liability would be if it was calculated using a healthcare trend rate that is 1-percentage point lower or 1-percentage point higher than the current 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":75,"line":52,"text":"rate as disclosed above as well as what the net OPEB liability would be if it was calculated using a healthcare trend rate that is 1-percentage point lower or 1-percentage point higher than the current 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":76,"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":76,"line":6,"text":" Note 11. Postemployment Benefits Other Than Pensions (continued)  Healthcare 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":76,"line":9,"text":"Healthcare Cost 1% Decrease           Trend Rate          1% Increase State of New Jersey's Proportionate Share of Total OPEB","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":77,"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":77,"line":6,"text":" Note 11. Postemployment Benefits Other Than Pensions (continued)  Plan Membership","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":77,"line":14,"text":"Active Plan Members                            82,448 Retirees Currently Receiving Benefits          16,707  Total Plan Members                             99,155","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":77,"line":25,"text":"Interest on the Total OPEB Liability                             413,837,061.00 Change of Benefit Terms                                            2,029,119.00 Differences Between Expected and Actual Experience            (1,196,197,410.00) Changes of Assumptions                                           339,165,715.00","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":77,"line":46,"text":"maintenance organization participating in the program providing the lowest premium or periodic charge. The State also provides funding for retiree health benefits to survivors of local police officers and firefighters who die in the line of duty under Chapter 271, P.L.1989. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":78,"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":78,"line":6,"text":" Note 11. Postemployment Benefits Other Than Pensions (continued)  Therefore, these employers are considered to be in a special funding situation as defined by 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":78,"line":11,"text":"participating employers do not contribute under this legislation directly to the plan, there is no net OPEB liability, deferred outflows of resources or deferred inflows of resources to report in the financial statements of the local participating employers related to this legislation. However, the notes to the financial statements of the local participating employers must disclose the portion of the nonemployer","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":78,"line":13,"text":"statements of the local participating employers related to this legislation. However, the notes to the financial statements of the local participating employers must disclose the portion of the nonemployer contributing entities\u2019 total proportionate share of the collective net OPEB liability that is associated with the local participating employer.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":78,"line":19,"text":"allocations and the supplemental schedule of special funding amounts by employer for each employer are provided as each employer is required to record in their financial statements, as an expense and corresponding revenue, their proportionate share of the OPEB expense allocated to the State of New Jersey under the special funding situation and include their proportionate share of the collective net OPEB","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":78,"line":20,"text":"provided as each employer is required to record in their financial statements, as an expense and corresponding revenue, their proportionate share of the OPEB expense allocated to the State of New Jersey under the special funding situation and include their proportionate share of the collective net OPEB liability in their respective notes to their financial statements. For this purpose, the proportionate share","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":78,"line":22,"text":"Jersey under the special funding situation and include their proportionate share of the collective net OPEB liability in their respective notes to their financial statements. For this purpose, the proportionate share was developed based on eligible plan members subject to the special funding situation. This data takes into account active members from both participating and non-participating employer locations and retired","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":78,"line":25,"text":"into account active members from both participating and non-participating employer locations and retired members currently receiving OPEB benefits.  Additionally, the State\u2019s proportionate share of the OPEB liability attributable to the County is","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":78,"line":42,"text":" At December 31, 2021, the State\u2019s proportionate share of the OPEB (benefit) expense, associated with the County, calculated by the plan as of the June 30, 2021 measurement date was $(129,706.00). ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":79,"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":79,"line":6,"text":" Note 12. Accrued Sick, Vacation and Compensation Time  As discussed in Note 1 and in accordance with accounting principles prescribed by the State of New","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":79,"line":10,"text":"Jersey, the cash basis of accounting is followed for recording the County\u2019s liability related to unused vacation, sick pay and compensation time. The County permits certain employees within limits to accumulate unused vacation, sick pay and compensation time, which may be taken as time off or paid at a later date at an agreed upon rate. In accordance with New Jersey accounting principles, this unused","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":79,"line":11,"text":"vacation, sick pay and compensation time. The County permits certain employees within limits to accumulate unused vacation, sick pay and compensation time, which may be taken as time off or paid at a later date at an agreed upon rate. In accordance with New Jersey accounting principles, this unused accumulated absences amount is not reported as a liability in the accompanying financial statements. It is","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":79,"line":12,"text":"accumulate unused vacation, sick pay and compensation time, which may be taken as time off or paid at a later date at an agreed upon rate. In accordance with New Jersey accounting principles, this unused accumulated absences amount is not reported as a liability in the accompanying financial statements. It is estimated that accrued benefits for compensated absences are valued at $2,477,602.35 at December 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":79,"line":13,"text":"later date at an agreed upon rate. In accordance with New Jersey accounting principles, this unused accumulated absences amount is not reported as a liability in the accompanying financial statements. It is estimated that accrued benefits for compensated absences are valued at $2,477,602.35 at 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":79,"line":14,"text":"accumulated absences amount is not reported as a liability in the accompanying financial statements. It is estimated that accrued benefits for compensated absences are valued at $2,477,602.35 at 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":79,"line":18,"text":"The County has established a Trust Fund in accordance with NJSA 40A:4-39 to set aside funds for future payments of compensated absences. As of December 31, 2022, the County has reserved in the Other Trust Fund $2,011,091.13 to fund compensated absences in accordance with NJSA 40A:4-39. ","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":79,"line":21,"text":" Note 13. Deferred Compensation Salary Account  The County offers its employees a Deferred Compensation Plan in accordance with Internal Revenue","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":79,"line":23,"text":" The County offers its employees a Deferred Compensation Plan in accordance with Internal Revenue Code Section 457 which has been approved by the Director of the Division of Local Government Services. The Plan, available to all full time employees at their option, permits employees to defer 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":79,"line":26,"text":"Services. The Plan, available to all full time employees at their option, permits employees to defer a portion of their salary to future years. The deferred compensation is not available to participants until termination, retirement, death or unforeseeable emergency. Amounts deferred under Section 457 plans must be held in trust for the exclusive benefits of participating employees and not be accessible 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":79,"line":28,"text":"termination, retirement, death or unforeseeable emergency. Amounts deferred under Section 457 plans must be held in trust for the exclusive benefits of participating employees and not be accessible by the County or its creditors. Since the County does not have a fiduciary relationship with the Plan, the balances and activities of the Plan are not reported in the County\u2019s 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":79,"line":30,"text":"County or its creditors. Since the County does not have a fiduciary relationship with the Plan, the balances and activities of the Plan are not reported in the County\u2019s financial statements.  Note 14. Arbitrage","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":79,"line":34,"text":" Under section 148 (f) of the Internal Revenue Code of the United States, interest on bonds of a local governmental unit is not tax exempt unless the issuer of such bonds rebates to the United States Government arbitrage profits earned from investing proceeds of the bond in higher yielding non-purpose","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":79,"line":40,"text":"As of the date of the audit, the County does not anticipate an arbitrage liability. Any liability would be paid from interest earned on Capital Fund cash, cash equivalents and contingent appropriations after review of the calculations by the County\u2019s financial advisors. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":79,"line":41,"text":"paid from interest earned on Capital Fund cash, cash equivalents and contingent appropriations after review of the calculations by the County\u2019s financial advisors.  Note 15. Lease Obligations","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":79,"line":45,"text":" On May 30, 2008, the County entered into a lease agreement for space located at 213 Washington Street, Toms River. The lease runs from June 1, 2008 through May 31, 2023. The County is required to pay equal monthly installments. The lease is described as triple net lease, which is defined as a lease whereby","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":79,"line":49,"text":"the tenant is solely responsible for all of the costs relating to the asset being leased. Examples of the types of costs relating to the asset being leased are taxes, insurance, maintenance expense and snow and trash removal. The amount expended by the County for this lease during the period under audit was $398,283.74, which included real estate taxes.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":79,"line":50,"text":"of costs relating to the asset being leased are taxes, insurance, maintenance expense and snow and trash removal. The amount expended by the County for this lease during the period under audit was $398,283.74, which included real estate taxes. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":80,"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":80,"line":8,"text":" On February 19, 2015, the County entered into a lease agreement for space located in the Ocean County Mall. The lease was authorized with the landlord, Simon Property Group, Inc. (\u201cthe landlord\u201d) for a period of 10 years. In addition to minimum annual rents, the County is also responsible for common area","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":80,"line":11,"text":"period of 10 years. In addition to minimum annual rents, the County is also responsible for common area maintenance, real estate taxes, media funding and promotion. The amount expended by the County for this lease during the period under audit was $236,157.50 which included the common area maintenance, real estate taxes, media funding and promotion.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":80,"line":15,"text":" On February 2, 2022, the County entered into a lease agreement with 206 Courthouse, LLC for property located at 206 Courthouse Lane. The lease runs from January 1, 2022 through December 31, 2025. Annual rent for the term of the lease ranges from $153,345.48 to $165,986.08. The County is also","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":80,"line":18,"text":"Annual rent for the term of the lease ranges from $153,345.48 to $165,986.08. The County is also responsible for real estate taxes and the cost of three parking spaces. The amount expended by the County for this lease during the period under audit was $183,232.20. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":80,"line":21,"text":" On October 18, 2017, the County extended a lease agreement with Richard S. Haines for space located at 7 Hadley Avenue. The lease runs from January 1, 2018 through December 31, 2022. The rent was established at $6,548.59 per month. Upon the first anniversary and each year thereafter, the rent will","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":80,"line":27,"text":"using 2017 as the base year, but in no event shall the rent be less than $6,548.59 per month. The amount expended by the County for this lease for 2022 rent was $105,766.54.  On November 16, 2016, the County extended a lease agreement with the Ocean County Library","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":80,"line":29,"text":" On November 16, 2016, the County extended a lease agreement with the Ocean County Library Commission, the Township of Manchester and Paramount Realty Services, Inc. for a portion of the premises known as Block 109, Lot 1 of the Township of Manchester also known as the Whiting","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":80,"line":36,"text":"as reimbursement of 50% of the $69,000.00 annual rent. The County received $34,500.00 from Manchester Township for its share of the rent, which was treated as miscellaneous revenue by the County. The amount expended by the County for this lease for 2022 rent was $69,000.00. ","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":80,"line":37,"text":"Manchester Township for its share of the rent, which was treated as miscellaneous revenue by the County. The amount expended by the County for this lease for 2022 rent was $69,000.00.  On January 20, 2021, the County extended a lease agreement with Madison Avenue Office Complex,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":80,"line":39,"text":" On January 20, 2021, the County extended a lease agreement with Madison Avenue Office Complex, LLC for office space located at 16 Madison Avenue. The lease will run from January 1, 2021 through December 31, 2023. The rent was established at $9,804.19 per month for 2021, $10,029.57 per month 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":80,"line":42,"text":"December 31, 2023. The rent was established at $9,804.19 per month for 2021, $10,029.57 per month for 2022, and $10,261.70 for 2023. The amount expended by the County for this lease in 2022 rent was $120,354.84. ","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":80,"line":45,"text":" On May 18, 2022, the County extended a lease agreement with Grand Avenue Office Complex, LLC for office space at 9 Grand Avenue. The lease will run from April 1, 2022 to March 31, 2025. Rent was established at $122,569.56 per year. The amount expended by the County for this lease for 2022 rent was","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":80,"line":47,"text":"office space at 9 Grand Avenue. The lease will run from April 1, 2022 to March 31, 2025. Rent was established at $122,569.56 per year. The amount expended by the County for this lease for 2022 rent was $60,378.36. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":80,"line":50,"text":" Note 16. Ocean County Utilities Authority \u2013 Deficiency Advance Contract  Provisions of a deficiency advance contract (the \u201cContract\u201d executed between the County and the Ocean","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":80,"line":52,"text":" Provisions of a deficiency advance contract (the \u201cContract\u201d executed between the County and the Ocean County Utilities Authority (the \u201cAuthority\u201d) obligate the County to pay any principal and interest, which may become due on outstanding project or permanent bonds of the Authority. Although the County\u2019s","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":80,"line":55,"text":"may become due on outstanding project or permanent bonds of the Authority. Although the County\u2019s obligation pursuant to the Contract is a direct and general obligation, the Authority anticipates that its  \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":81,"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":81,"line":6,"text":" Note 16. Ocean County Utilities Authority \u2013 Deficiency Advance Contract (continued)  operating costs and the principal and interest and reserve requirements on its obligations will be paid 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":81,"line":9,"text":"operating costs and the principal and interest and reserve requirements on its obligations will be paid from the revenue derived from service charges to customers using the Authority\u2019s system. At December 31, 2022 the Authority\u2019s issued and outstanding debt principal was $89,913,539.34. This number was abstracted from the most recent available audit of the Ocean County Utilities Authority.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":81,"line":10,"text":"the revenue derived from service charges to customers using the Authority\u2019s system. At December 31, 2022 the Authority\u2019s issued and outstanding debt principal was $89,913,539.34. This number was abstracted from the most recent available audit of the Ocean County Utilities Authority. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":81,"line":17,"text":"destruction of assets; errors and omissions; and injuries to employees. During April 2021, the County of Ocean became a member of the Ocean County Insurance Commission for insurance coverage purposes. For all legacy claims prior to the establishment of the Commission, the County of Ocean has established various trust funds to finance it self-insured retention 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":81,"line":22,"text":"Certain component units and related entities, whose operating results are not otherwise reported in the basic financial statements of the County, made contributions to the trust funds, along with the County, based on actuarial estimates of the amounts needed to pay the legacy claims. Following is a list of the coverage and the component units, if any associated with that coverage.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":81,"line":27,"text":"Coverage                                           Component Units and Related Entities Worker\u2019 Compensation                               Board of Social Services Library Commission Mosquito Commission","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":81,"line":43,"text":"expense reserves as of December 31, 2022 for the legacy claims. The County retains $250,000.00 per occurrence for workers\u2019 compensation, general liability, automobile liability, public officials\u2019 liability and police professional liability coverages. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":81,"line":46,"text":" The County, component unit and related entity participants in the self-insurance program make payments to the trust funds in accordance with the funding targets and timetable established by the review of Actuarial Advantages, Inc. The deposits in the trust funds at December 31, 2022, the most recent date 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":81,"line":52,"text":"based on the requirements of Government Accounting Standards Board 10, which stipulates that a liability for claims be disclosed, if information prior to the issuance of the financial statements indicates that it is probable that a liability has been incurred at the date of the financial statements and the amount of the loss can be reasonably estimated.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":81,"line":53,"text":"liability for claims be disclosed, if information prior to the issuance of the financial statements indicates that it is probable that a liability has been incurred at the date of the financial statements and the amount of the loss can be reasonably estimated. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":82,"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":82,"line":8,"text":" Self-insurance reserves for general liability, automobile liability, police professional liability and public official\u2019s liability met or exceeded the actuarially recommended amounts at December 31, 2022. Self- insurance reserves for workers\u2019 compensation were below the actuarially recommended amounts at 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":82,"line":10,"text":"official\u2019s liability met or exceeded the actuarially recommended amounts at December 31, 2022. Self- insurance reserves for workers\u2019 compensation were below the actuarially recommended amounts at year- end. The County budgets annually to replenish these 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":82,"line":11,"text":"insurance reserves for workers\u2019 compensation were below the actuarially recommended amounts at year- end. The County budgets annually to replenish these reserves.  The year-end status of the County\u2019s self-insurance reserves are 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":82,"line":13,"text":" The year-end status of the County\u2019s self-insurance reserves are as follows:  Remainder 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":82,"line":18,"text":"Balance     Recommendation 2021 Actuarial         Raised in      Subsequent Dec. 31, 2022 at Dec. 31, 2021 Recommended         2023 Budget      Budgets Worker's Compensation                 $ 17,766,888.74 $   19,348,609.00 $ (1,581,720.26) $ 2,098,842.00 $ (517,121.74) Self-Insurance Police Professionals      1,083,516.07        189,521.00      893,995.07        1,000.00    (894,995.07)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":82,"line":19,"text":"Dec. 31, 2022 at Dec. 31, 2021 Recommended         2023 Budget      Budgets Worker's Compensation                 $ 17,766,888.74 $   19,348,609.00 $ (1,581,720.26) $ 2,098,842.00 $ (517,121.74) Self-Insurance Police Professionals      1,083,516.07        189,521.00      893,995.07        1,000.00    (894,995.07) Self-Insurance Public Officials          1,589,942.19        119,666.00    1,470,276.19        1,000.00  (1,471,276.19)","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":82,"line":20,"text":"Worker's Compensation                 $ 17,766,888.74 $   19,348,609.00 $ (1,581,720.26) $ 2,098,842.00 $ (517,121.74) Self-Insurance Police Professionals      1,083,516.07        189,521.00      893,995.07        1,000.00    (894,995.07) Self-Insurance Public Officials          1,589,942.19        119,666.00    1,470,276.19        1,000.00  (1,471,276.19) General Liability                        1,439,861.59        863,767.00      576,094.59        1,000.00    (577,094.59)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":82,"line":21,"text":"Self-Insurance Police Professionals      1,083,516.07        189,521.00      893,995.07        1,000.00    (894,995.07) Self-Insurance Public Officials          1,589,942.19        119,666.00    1,470,276.19        1,000.00  (1,471,276.19) General Liability                        1,439,861.59        863,767.00      576,094.59        1,000.00    (577,094.59) Automobile Liability                       644,421.51        261,191.00      383,230.51        1,000.00    (384,230.51)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":82,"line":25,"text":" Note 18. Contracts Payable  The County has committed design and construction contracts outstanding at December 31, 2022. These","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":82,"line":27,"text":" The County has committed design and construction contracts outstanding at December 31, 2022. These contracts are not accounted for separately. Contracts are encumbered at the time the bids are awarded. Outstanding contracts at year-end are reflected as encumbrances on the balance sheets of the respective","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":82,"line":28,"text":"The County has committed design and construction contracts outstanding at December 31, 2022. These contracts are not accounted for separately. Contracts are encumbered at the time the bids are awarded. Outstanding contracts at year-end are reflected as encumbrances on the balance sheets of the respective funds of the County.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":82,"line":29,"text":"contracts are not accounted for separately. Contracts are encumbered at the time the bids are awarded. Outstanding contracts at year-end are reflected as encumbrances on the balance sheets of the respective funds of the County. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":82,"line":36,"text":" The County receives financial assistance from the State of New Jersey and the U. S. Government in the form of grants. Entitlement to the funds is generally conditional upon compliance with terms and conditions of the financial assistance agreements and applicable regulations, including the expenditure 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":82,"line":37,"text":"The County receives financial assistance from the State of New Jersey and the U. S. Government in the form of grants. Entitlement to the funds is generally conditional upon compliance with terms and conditions of the financial assistance agreements and applicable regulations, including the expenditure of the funds for eligible purposes. Substantially all grants, entitlements and cost reimbursements are subject","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":82,"line":38,"text":"form of grants. Entitlement to the funds is generally conditional upon compliance with terms and conditions of the financial assistance agreements and applicable regulations, including the expenditure of the funds for eligible purposes. Substantially all grants, entitlements and cost reimbursements are subject to financial and compliance audits by grantors.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":82,"line":39,"text":"conditions of the financial assistance agreements and applicable regulations, including the expenditure of the funds for eligible purposes. Substantially all grants, entitlements and cost reimbursements are subject to financial and compliance audits by grantors. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":82,"line":40,"text":"the funds for eligible purposes. Substantially all grants, entitlements and cost reimbursements are subject to financial and compliance audits by grantors.  As a result of these audits, costs previously reimbursed could be disallowed and require repayment to the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":82,"line":42,"text":" As a result of these audits, costs previously reimbursed could be disallowed and require repayment to the grantor agency. As of December 31, 2022, the County estimates that no material liabilities will result from such audits.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":82,"line":43,"text":"As a result of these audits, costs previously reimbursed could be disallowed and require repayment to the grantor agency. As of December 31, 2022, the County estimates that no material liabilities will result from such audits. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":82,"line":48,"text":" The Board of School Estimates approved an Appropriation of $20,762,063.00 for the Ocean County Vocational Technical School Year July 1, 2022 to June 30, 2023. The County funded this amount by appropriating $20,762,063.00 in the County\u2019s 2022 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":82,"line":50,"text":"Vocational Technical School Year July 1, 2022 to June 30, 2023. The County funded this amount by appropriating $20,762,063.00 in the County\u2019s 2022 budget.  The Board of School Estimates approved an Appropriation of $16,556,631.00 for the Ocean 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":82,"line":52,"text":" The Board of School Estimates approved an Appropriation of $16,556,631.00 for the Ocean County College Year July 1, 2022 to June 30, 2023. The County funded this amount by appropriating $16,556,631.00 in the County\u2019s 2022 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":82,"line":53,"text":"The Board of School Estimates approved an Appropriation of $16,556,631.00 for the Ocean County College Year July 1, 2022 to June 30, 2023. The County funded this amount by appropriating $16,556,631.00 in the County\u2019s 2022 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":82,"line":54,"text":"College Year July 1, 2022 to June 30, 2023. The County funded this amount by appropriating $16,556,631.00 in the County\u2019s 2022 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":83,"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":83,"line":10,"text":"believed that the outcome, or exposure to the County, from such litigation is either unknown or potential losses, if any, would not be material to the financial statements.  Note 22. Subsequent Events","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":83,"line":14,"text":" The County has evaluated subsequent events through September 8, 2023, the date the financial statements were available to be issued. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":83,"line":18,"text":"On February 15, 2023, an Ordinance authorizing the Reconstruction and Resurfacing of Various County Roads, all in the County of Ocean, and appropriating $6,000,000.00 therefor and authorizing the issuance of $5,700,000.00 in Bonds or Bond Anticipation Notes of the County of Ocean to finance the same. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":83,"line":22,"text":"On February 15, 2023, an Ordinance authorizing the Reconstruction of Bridge Avenue (West Lake Avenue to Club Drive) located in the Borough of Bay Head, in the County of Ocean, and appropriating $1,500,000 therefor and authorizing the issuance of $1,425,000 in Bonds or Bond Anticipation Notes of the County of Ocean to finance the same.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":83,"line":26,"text":" On February 15, 2023, an Ordinance authorizing the Purchase of Voting Machines, Related Hardware/Software and Other Apparatus, for the County of Ocean, and appropriating $10,100,000 therefor and authorizing the issuance of $9,575,000 in Bonds or Bond Anticipation Notes of the County","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":83,"line":27,"text":"On February 15, 2023, an Ordinance authorizing the Purchase of Voting Machines, Related Hardware/Software and Other Apparatus, for the County of Ocean, and appropriating $10,100,000 therefor and authorizing the issuance of $9,575,000 in Bonds or Bond Anticipation Notes of the County of Ocean to finance the same.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":83,"line":32,"text":"On May 3, 2023, an Ordinance authorizing Various Engineering, Road, and Bridge Improvements, at Various Locations, all in the County of Ocean, and appropriating $6,500,000 therefor and authorizing the issuance of $6,100,000 in Bonds or Bond Anticipation Notes of the County of Ocean to finance the same. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":83,"line":36,"text":"On May 3, 2023, an Ordinance authorizing the Installation of New and Upgraded Traffic Control Devices at Various Locations, all in the County of Ocean, and appropriating $3,000,000 therefor and authorizing the issuance of $2,800,000 in Bonds or Bond Anticipation Notes of the County of Ocean to finance the same.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":83,"line":40,"text":" On May 3, 2023, an Ordinance appropriating the sum of $3,000,000 from the Capital Improvement Fund for the Construction of Stormwater Management Facilities at Various Locations, all in the County of Ocean.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":83,"line":45,"text":"On May 3, 2023, an Ordinance authorizing the Reconstruction and Resurfacing of Various County Roads, all in the County of Ocean, appropriating the sum of $12,845,372 and authorizing the issuance of $12,845,372 in Bonds or Bond Anticipation Notes of the County of Ocean to finance the same. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":83,"line":48,"text":" On May 3, 2023, an Ordinance appropriating the sum of $1,000,000 from the Capital Improvement Fund for the Design of Reconstruction and Resurfacing of Certain County Roads, all in the County of Ocean. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":83,"line":51,"text":" On May 3, 2023, an Ordinance appropriating the sum of $1,000,000 from the Capital Improvement Fund for the Acquisition of Title, Rights-of-Way and/or Easements of Certain Parcels of Land (or parts thereof) for Road, Bridge, and/or Drainage Improvements along County Roads, all in the County of Ocean","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":84,"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":84,"line":9,"text":"On May 3, 2023, an Ordinance authorizing the Renovations to the Juvenile Detention Center Phase I, Located in Toms River Township, in the County of Ocean, and appropriating $4,500,000 therefor and authorizing the issuance of $2,000,000 in Bonds or Bond Anticipation Notes of the County of Ocean to finance the same.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":84,"line":13,"text":" On June 7, 2023, an Ordinance appropriating the sum of $1,500,000 from the Capital Improvement Fund for the Upgrading of County Underground Storage Tanks to Achieve Compliance with State and Federal Underground Storage Tank Regulations Including Planning, Upgrading, Removal, Replacement 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//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":84,"line":19,"text":"On June 7, 2023, an Ordinance authorizing the Replacement of the Hurricane Bridge, Structure No. 1518- 012, located in the Township of Manchester, in the County of Ocean, and appropriating $2,500,000 therefor and authorizing the issuance of $1,691,601 in Bonds or Bond Anticipation Notes of the County of Ocean to finance the same.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":84,"line":24,"text":"On June 7, 2023, an Ordinance authorizing Safety Improvements at Hooper Avenue, Church Road and Kettle Creek Road, located in the Township of Toms River, in the County of Ocean, and appropriating $2,000,000 therefor and authorizing the issuance of $1,801,939 in Bonds or Bond Anticipation Notes of the County of Ocean to finance the same.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":84,"line":29,"text":"On June 7, 2023, an Ordinance authorizing the Construction of a Traffic Signal at Route 571 and Beacon Street, located in the Township of Manchester, in the County of Ocean, and appropriating $2,000,000 therefor and authorizing the issuance of $1,900,000 in Bonds or Bond Anticipation Notes of the County of Ocean to finance the same.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":84,"line":34,"text":"On June 7, 2023, an Ordinance authorizing the Reconstruction of Herflicker Boulevard, located in the Township of Toms River, in the County of Ocean, and appropriating $1,500,000 therefor and authorizing the issuance of $1,400,000 in Bonds or Bond Anticipation Notes of the County of Ocean to finance the same.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":84,"line":39,"text":"On June 7, 2023, an Ordinance authorizing the Capital Renewal and Replacement Facilities FY 2023 Project at Ocean County College located in the County of Ocean, and appropriating the aggregate amount of $4,205,000 therefor, including support from the State of New Jersey in the amount of $2,102,500 pursuant to the provisions of Chapter 12 P.L. 1971 and authorizing the issuance of Bonds and Notes 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":84,"line":45,"text":"On June 7, 2023, an Ordinance authorizing Renovations to the Ocean County Airport, located in Berkeley Township, in the County of Ocean, and appropriating $4,500,000 therefor and authorizing the issuance of $3,500,000 in Bonds or Bond Anticipation Notes of the County of Ocean to finance the same. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":84,"line":48,"text":" On July 6, 2023, an Ordinance appropriating the sum of $1,600,000 from the Capital Improvement fund for the cost of Various Capital Renovations, Improvements and Upgrades at Various Health Department Facilities, all in the County of Ocean.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":84,"line":52,"text":" On July 6, 2023, an Ordinance appropriating the sum of $2,200,000 from the Reserve for Open Space, Parks & Recreation for the cost of the Restoration of the Cox House Phase II, located in Barnegat Township, County of Ocean.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":85,"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":85,"line":8,"text":" On July 6, 2023, an Ordinance appropriating the sum of $1,125,000 from the Capital Improvement Fund for the cost of Various Capital Renovations, Improvements and Upgrades at Various Branches of the County Library System, all in the County of Ocean.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":85,"line":12,"text":" On July 6, 2023, an Ordinance appropriating the sum of $2,200,000 from the Capital Improvement Fund for the cost of Redevelopment of Various Parks and Property Acquisition, all in the County of Ocean. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":85,"line":15,"text":" On July 6, 2023, an Ordinance appropriating the sum of $950,000 from the Capital Improvement Fund for the cost of Renovations, Improvements and Upgrades at the Northern Recycling Center located in Lakewood Township, County of Ocean.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":85,"line":19,"text":" On July 6, 2023, an Ordinance appropriating the sum of $1,425,000 from the Capital Improvement Fund for the cost of Renovations, Improvements and Upgrades at the Toms River and Waretown Locations of the County of Vocational Technical School, all in the County of Ocean.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":85,"line":24,"text":"On August 2, 2023, an Ordinance authorizing the Permitting and Construction of the Courthouse Annex, located in Toms River Township, County of Ocean, and appropriating $92,000,000 therefor, and authorizing the issuance of $85,000,000 in Bonds or Bond Anticipation Notes of the County of Ocean to finance the same.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":85,"line":28,"text":" On August 2, 2023, an Ordinance appropriating the sum of $250,000 from the Capital Improvement Fund for the Cost of the Design of a Sheriff Facility located in Toms River Township, in the County of Ocean. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":85,"line":31,"text":" On August 2, 2023, an Ordinance appropriating the sum of $250,000 from the Capital Improvement Fund for the Cost of Generator Installation and Upgrades for the County Mosquito Commission, located in the County of Ocean.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":91,"line":10,"text":" CURRENT                                  GRANTS  Balance, December 31, 2021                                                $   164,316,280.31                       $ 76,758,805.58","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":91,"line":15,"text":"Increased by: Revenue Accounts Receivable                           $ 56,410,272.46                        $             - Non-budget Revenue                                       8,440,008.87                                      - County Taxes                                           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":91,"line":16,"text":"Revenue Accounts Receivable                           $ 56,410,272.46                        $             - Non-budget Revenue                                       8,440,008.87                                      - County Taxes                                           387,360,543.00                                      - Payroll Liabilities                                     86,843,693.20                                      -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":91,"line":18,"text":"County Taxes                                           387,360,543.00                                      - Payroll Liabilities                                     86,843,693.20                                      - Interfund - Trust Fund                                      40,307.31                                      - Unclaimed Property Pending Distribution                         12.80                                      -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":91,"line":27,"text":"Reserve for Interest - ARP                                         -                                699,588.79 Grants - Accounts Receivable                                       -                              24,761,397.28 Grants - Unappropriated Reserves                                   -                              59,011,066.21 539,094,894.78                         86,121,856.76","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":91,"line":28,"text":"Grants - Accounts Receivable                                       -                              24,761,397.28 Grants - Unappropriated Reserves                                   -                              59,011,066.21 539,094,894.78                         86,121,856.76 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":91,"line":34,"text":"Decreased by: 2022 Budget Appropriations                              413,152,656.67                                      - 2021 Appropriation Reserves                              38,599,224.36                                      - Refund of Prior Year Revenue                                    851.00                                      -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":91,"line":35,"text":"2022 Budget Appropriations                              413,152,656.67                                      - 2021 Appropriation Reserves                              38,599,224.36                                      - Refund of Prior Year Revenue                                    851.00                                      - Inventory - Central Supply Warehouse                        479,599.44                                      -","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":91,"line":36,"text":"2021 Appropriation Reserves                              38,599,224.36                                      - Refund of Prior Year Revenue                                    851.00                                      - Inventory - Central Supply Warehouse                        479,599.44                                      - Accounts Payable                                          3,184,436.63                                      -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":91,"line":40,"text":"Due to Cuisine on the Green                                     155.00                                      - Interfund - Grant Fund                                    1,306,662.08                                      - Payroll Liabilities                                      85,436,319.05                                      - Sales Tax Payable - Parks                                       193.39                                      -","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":91,"line":41,"text":"Interfund - Grant Fund                                    1,306,662.08                                      - Payroll Liabilities                                      85,436,319.05                                      - Sales Tax Payable - Parks                                       193.39                                      - Reserve for Interest - CARES Act                                   -                                 363,997.91","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":91,"line":44,"text":"Reserve for Interest - CARES Act                                   -                                 363,997.91 Due to Grantor                                                     -                              50,474,884.12 Grant - Appropriated Reserves                                      -                              45,255,637.29 542,160,097.62                         96,094,519.32","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":91,"line":45,"text":"Due to Grantor                                                     -                              50,474,884.12 Grant - Appropriated Reserves                                      -                              45,255,637.29 542,160,097.62                         96,094,519.32 ","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":93,"line":6,"text":"CURRENT FUND SCHEDULE OF REVENUE ACCOUNTS RECEIVABLE 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":93,"line":13,"text":"2021                   2022              REALIZED            2022 Miscellaneous Revenue Anticipated: Recording Fees - County Clerk Fees                                       $    1,283,079.50   $    12,136,933.70   $   12,332,452.10   $   1,087,561.10 Surrogate Fees                                                                   46,851.95           603,141.88          602,307.54          47,686.29","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":93,"line":23,"text":"Passport Fees - County Clerk                                                     61,020.00           875,670.00          865,770.00          70,920.00 Federal and State Contract - Indirect Cost Allocation                                  -           1,223,941.30        1,223,941.30                - Sale of Plans and Specifications                                                       -                    -                   -                  - College Debt Service Reimbursement                                                     -           1,807,114.11        1,807,114.11                -","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":93,"line":25,"text":"Sale of Plans and Specifications                                                       -                    -                   -                  - College Debt Service Reimbursement                                                     -           1,807,114.11        1,807,114.11                - Rent - Ocean County Air Park                                                           -             201,569.33          201,569.33                - Rent - Parks - Picnic Areas                                                            -              31,900.00           31,900.00                -","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":93,"line":30,"text":"County Parks - Non-Profit Program                                                      -              90,928.63           90,928.63                - Shared Services Agreements - Vehicle Services                                          -             803,866.71          803,866.71                - Shared Services Agreements - Planning                                                  -                    -                   -                  - Shared Services Agreements - Engineering                                               -              11,903.39           11,903.39                -","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":93,"line":31,"text":"Shared Services Agreements - Vehicle Services                                          -             803,866.71          803,866.71                - Shared Services Agreements - Planning                                                  -                    -                   -                  - Shared Services Agreements - Engineering                                               -              11,903.39           11,903.39                - Shared Services Agreements - Roads                                                     -             827,342.26          827,342.26                -","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":93,"line":32,"text":"Shared Services Agreements - Planning                                                  -                    -                   -                  - Shared Services Agreements - Engineering                                               -              11,903.39           11,903.39                - Shared Services Agreements - Roads                                                     -             827,342.26          827,342.26                - Atlantis Complex Revenues                                                              -           1,078,002.57        1,078,002.57                -","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":93,"line":33,"text":"Shared Services Agreements - Engineering                                               -              11,903.39           11,903.39                - Shared Services Agreements - Roads                                                     -             827,342.26          827,342.26                - Atlantis Complex Revenues                                                              -           1,078,002.57        1,078,002.57                - Forge Pond Golf Course Fees                                                            -             731,157.67          731,157.67                -","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":93,"line":34,"text":"Shared Services Agreements - Roads                                                     -             827,342.26          827,342.26                - Atlantis Complex Revenues                                                              -           1,078,002.57        1,078,002.57                - Forge Pond Golf Course Fees                                                            -             731,157.67          731,157.67                - Atlantis Pro Shop                                                                      -              61,019.10           61,019.10                -","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":93,"line":38,"text":"Forge Pond Pro Shop                                                                    -              60,338.96           60,338.96                - Reimbursement for Salary and Wages of Mental Health Coordinator                        -               3,000.00            3,000.00                - Division of Aging - State Distribution Center Reimbursement                            -              43,875.06           43,875.06                - State Aid - County College Bonds (N. J. S. 18A:64A-22-6)                               -           2,568,277.78        2,568,277.78                -","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":93,"line":42,"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                                                      -              96,238.47           96,238.47                - State and Federal Reimbursement School Nutrition                                       -              49,878.95           49,878.95                - 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":93,"line":44,"text":"State and Federal Reimbursement School Nutrition                                       -              49,878.95           49,878.95                - Library Pension Payment                                                                -           2,298,256.00        2,298,256.00                - HUD Pension Payment                                                                    -              23,565.00           23,565.00                - County Clerk Salary Reimbursement                                                      -              12,215.01           12,215.01                -","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":93,"line":45,"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                                                      -              12,215.01           12,215.01                - Sheriff Salary Reimbursement                                                           -               4,886.01            4,886.01                -","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":93,"line":46,"text":"HUD Pension Payment                                                                    -              23,565.00           23,565.00                - County Clerk Salary Reimbursement                                                      -              12,215.01           12,215.01                - Sheriff Salary Reimbursement                                                           -               4,886.01            4,886.01                - Surrogate Salary Reimbursement                                                         -              17,331.01           17,331.01                -","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":93,"line":47,"text":"County Clerk Salary Reimbursement                                                      -              12,215.01           12,215.01                - Sheriff Salary Reimbursement                                                           -               4,886.01            4,886.01                - Surrogate Salary Reimbursement                                                         -              17,331.01           17,331.01                - Supplemental Security Income                                                           -           1,187,420.00        1,187,420.00                -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":93,"line":48,"text":"Sheriff Salary Reimbursement                                                           -               4,886.01            4,886.01                - Surrogate Salary Reimbursement                                                         -              17,331.01           17,331.01                - Supplemental Security Income                                                           -           1,187,420.00        1,187,420.00                - Parks Vendor Commissions                                                               -                    -                   -                  -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":93,"line":57,"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":93,"line":65,"text":"Added and Omitted Taxes                                                               -            3,395,833.92        3,395,833.92               - 911 Service Agreements                                                                -              417,527.72          417,527.72               -  $    2,409,078.87   $    56,066,009.36   $   56,410,272.46   $   2,064,815.77","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":94,"line":19,"text":"Decreased by: 2022 Budget Allocations - Current                                          415,044.14 2022 Budget Allocations - Grant                                                230.91 2022 Budget Allocations - Trust                                             40,307.31        455,582.36","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":94,"line":20,"text":"2022 Budget Allocations - Current                                          415,044.14 2022 Budget Allocations - Grant                                                230.91 2022 Budget Allocations - Trust                                             40,307.31        455,582.36 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":94,"line":21,"text":"2022 Budget Allocations - Grant                                                230.91 2022 Budget Allocations - Trust                                             40,307.31        455,582.36  Balance, December 31, 2022                                                               $    348,268.81","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":94,"line":48,"text":"Decreased by: Revenue Accounts Receivable                              3,685.42         376,302.13        379,987.55  Balance December 31, 2022 - Due From              $       80,368.94   $     109,396.98   $    189,765.92","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":95,"line":6,"text":"CURRENT FUND SCHEDULE OF APPROPRIATION RESERVES 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":95,"line":11,"text":"BALANCE                                              PAID DECEMBER 31, 2021                BUDGET AFTER             OR              BALANCE OPERATIONS                 ENCUMBERED      RESERVED              MODIFICATION          CHARGED             LAPSED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":95,"line":17,"text":"Board of Chosen Commissioners: Salaries and Wages                         $              -     $     1,521.42   $          1,521.42   $            -     $       1,521.42 Other Expenses                                       1,770.44            13.79              1,784.23           1,770.44              13.79 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":95,"line":20,"text":"County Administrator: Salaries and Wages                                        -         149,311.23              9,311.23                -             9,311.23 Other Expenses                                       1,394.88        80,896.44             82,291.32           1,394.88          80,896.44 Management System and 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":95,"line":22,"text":"Other Expenses                                       1,394.88        80,896.44             82,291.32           1,394.88          80,896.44 Management System and Budget Analysis: Salaries and Wages                                        -           4,955.24              4,955.24                -             4,955.24 Other Expenses                                      54,400.00        25,778.21             80,178.21          79,700.80             477.41","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":95,"line":23,"text":"Management System and Budget Analysis: Salaries and Wages                                        -           4,955.24              4,955.24                -             4,955.24 Other Expenses                                      54,400.00        25,778.21             80,178.21          79,700.80             477.41 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":95,"line":34,"text":"Adjusters Office: Salaries and Wages                                        -          22,618.06             22,618.06                -            22,618.06 Other Expenses                                       1,718.29        18,550.56             20,268.85           3,087.94          17,180.91 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":95,"line":37,"text":"Department of Finance: Salaries and Wages                                   1,000.00        24,175.56             25,175.56           1,000.00          24,175.56 Other Expenses                                      18,057.12        75,151.01             93,208.13          16,913.09          76,295.04 Clerk of the Board:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":95,"line":40,"text":"Clerk of the Board: Salaries and Wages                                        -          72,231.23             72,231.23                             72,231.23 Other Expenses                                       3,511.98         7,452.17             10,964.15           3,584.01           7,380.14 Business Development & 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":95,"line":45,"text":"Employee Relations: Salaries and Wages                                       -          168,472.83              8,472.83               -              8,472.83 Other Expenses                                        167.86          4,186.13              4,353.99            219.60            4,134.39 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":96,"line":6,"text":"CURRENT FUND SCHEDULE OF APPROPRIATION RESERVES 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":96,"line":11,"text":"BALANCE                                        PAID DECEMBER 31, 2021             BUDGET AFTER          OR           BALANCE OPERATIONS                 ENCUMBERED      RESERVED           MODIFICATION       CHARGED          LAPSED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":96,"line":21,"text":"County Clerk: Salaries and Wages                                         -         31,451.02          31,451.02             -         31,451.02 Other Expenses                                       52,615.07        7,645.50          60,260.57       40,357.27       19,903.30 Prosecutor's 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":96,"line":26,"text":"Prosecutor: 88     Salaries and Wages                                         -       1,297,132.10       1,222,132.10     330,000.00      892,132.10 Other Expenses                                      115,972.06         3,426.21         194,398.27     115,304.64       79,093.63 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":96,"line":29,"text":"Gang Violence Initiative: Salaries and Wages                                         -         45,642.56          45,642.56              -        45,642.56 Purchase Department: Salaries and Wages                                         -         33,182.96          33,182.96             -         33,182.96","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":96,"line":30,"text":"Salaries and Wages                                         -         45,642.56          45,642.56              -        45,642.56 Purchase Department: Salaries and Wages                                         -         33,182.96          33,182.96             -         33,182.96 Other Expenses                                           18.00        8,871.30           8,889.30           29.46        8,859.84","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":96,"line":31,"text":"Purchase Department: Salaries and Wages                                         -         33,182.96          33,182.96             -         33,182.96 Other Expenses                                           18.00        8,871.30           8,889.30           29.46        8,859.84 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":96,"line":34,"text":"Warehouse/Record Storage: Salaries and Wages                                         -           4,262.35           4,262.35            -           4,262.35 Other Expenses                                           63.96         1,263.03           1,326.99          63.96         1,263.03 Building 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":96,"line":37,"text":"Building and Grounds: Salaries and Wages                                         -        221,219.40          21,219.40             -         21,219.40 Other Expenses                                      799,117.00       39,727.15         838,844.15      653,493.50      185,350.65 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":96,"line":40,"text":"Security: Salaries and Wages                                         -        311,573.36          11,573.36             -         11,573.36 Other Expenses                                       20,105.43          163.25          20,268.68       15,974.85        4,293.83 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":96,"line":42,"text":"Other Expenses                                       20,105.43          163.25          20,268.68       15,974.85        4,293.83 Insurance: Group Insurance Plan for Employees                  178,753.59     2,484,419.12       2,663,172.71    1,292,037.19    1,371,135.52 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":96,"line":43,"text":"Insurance: Group Insurance Plan for Employees                  178,753.59     2,484,419.12       2,663,172.71    1,292,037.19    1,371,135.52 Other Insurance Premiums Liability Liability Self-Insurance (40A:10-6)              254,513.89     1,014,070.00       1,268,583.89             -      1,268,583.89","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":96,"line":44,"text":"Group Insurance Plan for Employees                  178,753.59     2,484,419.12       2,663,172.71    1,292,037.19    1,371,135.52 Other Insurance Premiums Liability Liability Self-Insurance (40A:10-6)              254,513.89     1,014,070.00       1,268,583.89             -      1,268,583.89 Employee Physicals and Policy                        38,377.00         5,244.00          43,621.00        8,340.00       35,281.00","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":96,"line":45,"text":"Other Insurance Premiums Liability Liability Self-Insurance (40A:10-6)              254,513.89     1,014,070.00       1,268,583.89             -      1,268,583.89 Employee Physicals and Policy                        38,377.00         5,244.00          43,621.00        8,340.00       35,281.00 Insurance Consultant                                 14,807.50              -            14,807.50       14,807.50             -","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":96,"line":47,"text":"Employee Physicals and Policy                        38,377.00         5,244.00          43,621.00        8,340.00       35,281.00 Insurance Consultant                                 14,807.50              -            14,807.50       14,807.50             - Workmen's Compensation Trust (40A:10-6)                    -                -         2,050,000.00    2,050,000.00             -","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":96,"line":48,"text":"Insurance Consultant                                 14,807.50              -            14,807.50       14,807.50             - Workmen's Compensation Trust (40A:10-6)                    -                -         2,050,000.00    2,050,000.00             -","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":97,"line":6,"text":"CURRENT FUND SCHEDULE OF APPROPRIATION RESERVES 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":97,"line":11,"text":"BALANCE                                        PAID DECEMBER 31, 2021             BUDGET AFTER          OR          BALANCE OPERATIONS                      ENCUMBERED      RESERVED           MODIFICATION       CHARGED         LAPSED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":97,"line":14,"text":" Self-Insurance - Administration of Claims                         -               0.76              0.76              -             0.76 Self-Insurance - Auto Liability                                   -                -                 -                               - Self-Insurance - Public Officials Trust                           -                -          300,000.00      300,000.00             -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":97,"line":15,"text":"Self-Insurance - Administration of Claims                         -               0.76              0.76              -             0.76 Self-Insurance - Auto Liability                                   -                -                 -                               - Self-Insurance - Public Officials Trust                           -                -          300,000.00      300,000.00             - Self-Insurance - Police Professional Trust                        -                -                 -                               -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":97,"line":16,"text":"Self-Insurance - Auto Liability                                   -                -                 -                               - Self-Insurance - Public Officials Trust                           -                -          300,000.00      300,000.00             - Self-Insurance - Police Professional Trust                        -                -                 -                               - Self-Insurance - General Liability Trust                          -                -          600,000.00      600,000.00             -","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":97,"line":17,"text":"Self-Insurance - Public Officials Trust                           -                -          300,000.00      300,000.00             - Self-Insurance - Police Professional Trust                        -                -                 -                               - Self-Insurance - General Liability Trust                          -                -          600,000.00      600,000.00             - Stationery, 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":97,"line":18,"text":"Self-Insurance - Police Professional Trust                        -                -                 -                               - Self-Insurance - General Liability Trust                          -                -          600,000.00      600,000.00             - Stationery, Printing and Advertising: Other Expenses                                                    -           8,774.77           8,774.77        463.10         8,311.67","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":97,"line":24,"text":"Office of Information Technology: Salaries and Wages                                            1,000.00     218,934.64            9,934.64       1,000.00       8,934.64 Other Expenses                                            1,077,267.46     429,944.50        1,507,211.96     845,865.30     661,346.66 89     Printing and 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":97,"line":27,"text":"89     Printing and Graphic Arts: Salaries and Wages                                                -        125,496.64           5,496.64             -         5,496.64 Other Expenses                                              36,610.90       77,021.69         113,632.59       20,321.27      93,311.32 JUDICIARY","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":97,"line":35,"text":"County Surrogate: Salaries and Wages                                                 -       102,252.81         102,252.81             -       102,252.81 Other Expenses                                                5,569.90       1,136.51           6,706.41        5,630.94       1,075.47 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":97,"line":41,"text":"Office of the Sheriff: Salaries and Wages                                                -       1,769,006.92       1,769,006.92     246,800.17    1,522,206.75 Other Expenses                                             196,404.56         6,481.86         202,886.42     185,638.44       17,247.98 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":97,"line":44,"text":"Sheriff's - 911 System (N.J.S. 40A:45.4(r)): Salaries and Wages                                                -        296,670.89         296,670.89             -       296,670.89 Other Expenses                                              26,673.95        4,325.73          30,999.68       26,661.00       4,338.68 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":98,"line":6,"text":"CURRENT FUND SCHEDULE OF APPROPRIATION RESERVES 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":98,"line":11,"text":"BALANCE                                      PAID DECEMBER 31, 2021            BUDGET AFTER         OR          BALANCE OPERATIONS            ENCUMBERED      RESERVED          MODIFICATION      CHARGED         LAPSED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":98,"line":19,"text":"Board of Taxation: Salaries and Wages                                     -          12,842.36         12,842.36           -         12,842.36 Other Expenses                                      808.23        10,325.49         11,133.72        695.19       10,438.53 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":98,"line":22,"text":"County Medical Examiner: Salaries and Wages                                      -        123,128.68        123,128.68            -       123,128.68 Other Expenses                                   383,945.93      148,365.25        532,311.18     306,941.08     225,370.10 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":98,"line":27,"text":"90   Shade Tree Commission: Salaries and Wages                                      -          1,045.99          1,045.99            -         1,045.99 Other Expenses                                    23,811.04        6,833.71         30,644.75      23,855.05       6,789.70 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":98,"line":30,"text":"Election Expense: Salaries and Wages                                      -         40,028.72         40,028.72            -        40,028.72 Other Expenses                                   104,833.47      675,608.31        780,441.78     108,705.19     671,736.59 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":98,"line":33,"text":"Election Board: Salaries and Wages                                      -         88,624.26         88,624.26             -       88,624.26 Clean Vessel Act: Other Expenses                                          -          5,000.00          5,000.00             -        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":98,"line":45,"text":"Consumer Affairs (N.J.S. 40:27-6-47) Salaries and Wages                                      -         88,458.95         88,458.95             -       88,458.95 Other Expenses                                          -          4,750.00          4,750.00             -        4,750.00 Planning Board (N.J.S. 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":98,"line":48,"text":"Planning Board (N.J.S. 40:27-3): Salaries and Wages                                 1,000.00       96,852.61         97,852.61       1,000.00      96,852.61","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":99,"line":6,"text":"CURRENT FUND SCHEDULE OF APPROPRIATION RESERVES 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":99,"line":11,"text":"BALANCE                                      PAID DECEMBER 31, 2021            BUDGET AFTER         OR          BALANCE OPERATIONS                                   ENCUMBERED      RESERVED          MODIFICATION      CHARGED         LAPSED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":99,"line":20,"text":"Office of the Fire Marshall (40A:14-2): Salaries and Wages                                                              -        110,968.10        110,968.10             -      110,968.10 ROADS AND BRIDGES Roads:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":99,"line":23,"text":"Roads: Salaries and Wages                                                              -        311,026.17         11,026.17            -        11,026.17 Other Expenses                                                           625,414.21       37,413.70        662,827.91     539,610.11     123,217.80 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":99,"line":26,"text":"Vehicle Services: 91       Salaries and Wages                                                              -        198,735.42          8,735.42            -         8,735.42 Other Expenses                                                            67,624.29        3,661.96         71,286.25      61,305.74       9,980.51 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":99,"line":29,"text":"Engineering Department: Salaries and Wages                                                              -        135,253.04        135,253.04            -       135,253.04 Other Expenses                                                            49,536.47       60,387.40        109,923.87      42,817.90      67,105.97 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":99,"line":34,"text":"Transportation Services: Salaries and Wages                                                              -        172,756.35          2,756.35            -         2,756.35 Other Expenses                                                            82,215.04       60,156.99        142,372.03      76,659.91      65,712.12 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":99,"line":36,"text":"Other Expenses                                                            82,215.04       60,156.99        142,372.03      76,659.91      65,712.12 Shared Services Agreements: Other Expenses - Municipal Aid Roads                                           -          89,690.00         89,690.00      12,678.00      77,012.00 Other Expenses - Vehicle Services                                           272.98       234,852.92        235,125.90         272.98     234,852.92","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":99,"line":46,"text":"Department of Corrections: Salaries and Wages                                                         1,000.00      968,791.92         19,791.92      12,294.66       7,497.26 Other Expenses                                                           212,822.47      148,575.32        361,397.79     164,869.20     196,528.59 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":100,"line":6,"text":"CURRENT FUND SCHEDULE OF APPROPRIATION RESERVES 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":100,"line":11,"text":"BALANCE                                       PAID DECEMBER 31, 2021            BUDGET AFTER          OR          BALANCE OPERATIONS                             ENCUMBERED      RESERVED          MODIFICATION       CHARGED         LAPSED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":100,"line":22,"text":"Department of Human Services: Salaries and Wages                                                 1,377.60       20,264.49         21,642.09        1,377.60      20,264.49 Other Expenses                                                   270,756.08       36,955.93        307,712.01      282,285.30      25,426.71 Mental Health Program (N.J.S.A. 40:23-8.1)","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":100,"line":29,"text":"Fire and First Aid Training Center: Salaries and Wages                                                       -         20,634.84         20,634.84             -        20,634.84 Other Expenses                                                     28,750.49        1,351.68         30,102.17       15,013.14      15,089.03 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":100,"line":41,"text":"Juvenile Services: Salaries and Wages                                                      -         96,292.42         96,292.42             -        96,292.42 Other Expenses                                                      9,609.75       24,763.34         34,373.09       17,316.98      17,056.11 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":100,"line":48,"text":"Office of Senior Services: Salaries and Wages                                                  1,000.00      158,306.80        159,306.80        1,000.00     158,306.80","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":101,"line":6,"text":"CURRENT FUND SCHEDULE OF APPROPRIATION RESERVES 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":101,"line":11,"text":"BALANCE                                       PAID DECEMBER 31, 2021            BUDGET AFTER          OR           BALANCE OPERATIONS                              ENCUMBERED      RESERVED          MODIFICATION       CHARGED          LAPSED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":101,"line":23,"text":"Solid Waste Management: Salaries and Wages                                                        -        152,553.39          2,553.39             -          2,553.39 Other Expenses                                                     243,462.99       30,451.24        273,914.23      187,812.70       86,101.53 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":101,"line":39,"text":"County Superintendent of Schools: Salaries and Wages                                                        -         28,623.19         28,623.19             -         28,623.19 Other Expenses                                                          47.55        4,837.40          4,884.95          276.56        4,608.39 County Extension Service Farm and Home Demonstration:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":101,"line":42,"text":"County Extension Service Farm and Home Demonstration: Salaries and Wages                                                         -        22,669.25         22,669.25              -        22,669.25 Other Expenses                                                        7,349.82       2,852.35         10,202.17         7,253.44       2,948.73 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":102,"line":6,"text":"CURRENT FUND SCHEDULE OF APPROPRIATION RESERVES 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":102,"line":11,"text":"BALANCE                                       PAID DECEMBER 31, 2021            BUDGET AFTER          OR           BALANCE OPERATIONS                                ENCUMBERED      RESERVED          MODIFICATION       CHARGED          LAPSED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//2534e0b8-311c-4b09-bd49-0c5a2ef17bfe.pdf","source_label":"county-audits-ocean-county-audit-2022.pdf","page":102,"line":24,"text":"County Parks (N.J.S. 40:32-2.4): Salaries and Wages                                                          -        319,684.73          9,684.73             -          9,684.73 Other Expenses                                                        92,821.36       14,479.19        107,300.55       88,600.79       18,699.76 94     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":102,"line":42,"text":"County Airpark: Salaries and Wages                                                          -         11,806.21         11,806.21             -         11,806.21 Other Expenses                                                           559.67        2,829.43          3,389.10          471.61        2,917.49 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":102,"line":44,"text":"Other Expenses                                                           559.67        2,829.43          3,389.10          471.61        2,917.49 Purchase of County Fleet: Other Expenses                                                      2,311,837.71     125,097.09       2,436,934.80    2,390,893.33      46,041.47 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":102,"line":48,"text":"Other Expenses                                                       588,814.15       49,728.88        638,543.03      494,390.82      144,152.21 Environmental Insurance 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":103,"line":6,"text":"CURRENT FUND SCHEDULE OF APPROPRIATION RESERVES 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":103,"line":11,"text":"BALANCE                                       PAID DECEMBER 31, 2021            BUDGET AFTER          OR           BALANCE OPERATIONS                                 ENCUMBERED      RESERVED          MODIFICATION       CHARGED          LAPSED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."}]