[{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":25,"line":53,"text":"Public Information/Outreach: Salaries and Wages - - - Other Expenses 204,450.00 204,450.00 32,668.38 113,871.78 57,909.84 - County Connection:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":25,"line":56,"text":"County Connection: Salaries and Wages - - - Other Expenses 16,795.00 16,795.00 11,224.66 424.23 5,146.11 - ","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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":25,"line":61,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":26,"line":7,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":26,"line":11,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":26,"line":12,"text":"APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":26,"line":13,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED County Clerk:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":26,"line":16,"text":"County Clerk: Salaries and Wages 2,409,679.00 2,339,679.00 2,308,227.98 - 31,451.02 - Other Expenses 358,300.00 388,300.00 328,039.43 52,615.07 7,645.50 - Prosecutor Programs:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":26,"line":21,"text":"Prosecutor: Salaries and Wages 16,207,248.00 16,207,248.00 14,910,115.90 - 1,297,132.10 - Other Expenses 598,230.00 598,230.00 478,831.73 115,972.06 3,426.21 - 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":26,"line":24,"text":"Gang Violence Initiative: Salaries and Wages 554,234.00 554,234.00 508,591.44 - 45,642.56 - Purchase Department: Salaries and Wages 494,810.00 489,810.00 456,627.04 - 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":26,"line":25,"text":"Salaries and Wages 554,234.00 554,234.00 508,591.44 - 45,642.56 - Purchase Department: Salaries and Wages 494,810.00 489,810.00 456,627.04 - 33,182.96 - Other Expenses 12,834.00 12,834.00 3,944.70 18.00 8,871.30 -","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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":26,"line":26,"text":"Purchase Department: Salaries and Wages 494,810.00 489,810.00 456,627.04 - 33,182.96 - Other Expenses 12,834.00 12,834.00 3,944.70 18.00 8,871.30 - Warehouse/Record Storage:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":26,"line":29,"text":"Warehouse/Record Storage: Salaries and Wages 309,859.00 314,859.00 310,596.65 - 4,262.35 - Other Expenses 4,239.00 4,239.00 2,912.01 63.96 1,263.03 - 18 Buildings and Grounds:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":26,"line":32,"text":"18 Buildings and Grounds: Salaries and Wages 6,660,362.00 6,660,362.00 6,439,142.60 - 221,219.40 - Other Expenses 3,044,803.00 3,044,803.00 2,205,958.85 799,117.00 39,727.15 - 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":26,"line":35,"text":"Security: Salaries and Wages 4,048,815.00 4,048,815.00 3,737,241.64 - 311,573.36 - Other Expenses 77,160.00 77,160.00 56,891.32 20,105.43 163.25 - 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":26,"line":37,"text":"Other Expenses 77,160.00 77,160.00 56,891.32 20,105.43 163.25 - Insurance: Group Insurance for Employees 42,287,928.00 42,287,928.00 39,624,755.29 178,753.59 2,484,419.12 - Health Benefit Waiver 42,900.00 42,900.00 42,900.00 - - -","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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":26,"line":38,"text":"Insurance: Group Insurance for Employees 42,287,928.00 42,287,928.00 39,624,755.29 178,753.59 2,484,419.12 - Health Benefit Waiver 42,900.00 42,900.00 42,900.00 - - - Other Insurance Premiums Liability","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":26,"line":39,"text":"Group Insurance for Employees 42,287,928.00 42,287,928.00 39,624,755.29 178,753.59 2,484,419.12 - Health Benefit Waiver 42,900.00 42,900.00 42,900.00 - - - Other Insurance Premiums Liability Self-Insurance (40A: 10-6) 2,660,210.00 2,660,210.00 1,391,626.11 254,513.89 1,014,070.00 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":26,"line":40,"text":"Health Benefit Waiver 42,900.00 42,900.00 42,900.00 - - - Other Insurance Premiums Liability Self-Insurance (40A: 10-6) 2,660,210.00 2,660,210.00 1,391,626.11 254,513.89 1,014,070.00 - Employee Physicals & Policy 82,000.00 82,000.00 38,379.00 38,377.00 5,244.00 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":26,"line":41,"text":"Other Insurance Premiums Liability Self-Insurance (40A: 10-6) 2,660,210.00 2,660,210.00 1,391,626.11 254,513.89 1,014,070.00 - Employee Physicals & Policy 82,000.00 82,000.00 38,379.00 38,377.00 5,244.00 - Insurance Consultant 53,000.00 53,000.00 38,192.50 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":26,"line":43,"text":"Employee Physicals & Policy 82,000.00 82,000.00 38,379.00 38,377.00 5,244.00 - Insurance Consultant 53,000.00 53,000.00 38,192.50 14,807.50 - - Workmen's Compensation Trust (40A: 10-6) 95,452.00 95,452.00 95,452.00 - - - Self-Insurance - Administration of Claims 253,558.00 253,558.00 253,557.24 - 0.76 -","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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":26,"line":44,"text":"Insurance Consultant 53,000.00 53,000.00 38,192.50 14,807.50 - - Workmen's Compensation Trust (40A: 10-6) 95,452.00 95,452.00 95,452.00 - - - Self-Insurance - Administration of Claims 253,558.00 253,558.00 253,557.24 - 0.76 - Self Insurance - Police Professionals 1,000.00 1,000.00 1,000.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":26,"line":45,"text":"Workmen's Compensation Trust (40A: 10-6) 95,452.00 95,452.00 95,452.00 - - - Self-Insurance - Administration of Claims 253,558.00 253,558.00 253,557.24 - 0.76 - Self Insurance - Police Professionals 1,000.00 1,000.00 1,000.00 - - - Self Insurance - Auto Liability 41,528.00 41,528.00 41,528.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":26,"line":46,"text":"Self-Insurance - Administration of Claims 253,558.00 253,558.00 253,557.24 - 0.76 - Self Insurance - Police Professionals 1,000.00 1,000.00 1,000.00 - - - Self Insurance - Auto Liability 41,528.00 41,528.00 41,528.00 - - - Self Insurance - General Liability 34,691.00 34,691.00 34,691.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":26,"line":47,"text":"Self Insurance - Police Professionals 1,000.00 1,000.00 1,000.00 - - - Self Insurance - Auto Liability 41,528.00 41,528.00 41,528.00 - - - Self Insurance - General Liability 34,691.00 34,691.00 34,691.00 - - - Self Insurance - Unemployment 300,000.00 300,000.00 300,000.00 - - -","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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":26,"line":48,"text":"Self Insurance - Auto Liability 41,528.00 41,528.00 41,528.00 - - - Self Insurance - General Liability 34,691.00 34,691.00 34,691.00 - - - Self Insurance - Unemployment 300,000.00 300,000.00 300,000.00 - - - Self Insurance - Public Officials Trust 88,711.00 88,711.00 88,711.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":26,"line":49,"text":"Self Insurance - General Liability 34,691.00 34,691.00 34,691.00 - - - Self Insurance - Unemployment 300,000.00 300,000.00 300,000.00 - - - Self Insurance - Public Officials Trust 88,711.00 88,711.00 88,711.00 - - - Self Insurance - Physical Vehicle Damage Trust 1,000.00 1,000.00 1,000.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":26,"line":50,"text":"Self Insurance - Unemployment 300,000.00 300,000.00 300,000.00 - - - Self Insurance - Public Officials Trust 88,711.00 88,711.00 88,711.00 - - - Self Insurance - Physical Vehicle Damage Trust 1,000.00 1,000.00 1,000.00 - - - Stationary, Printing and Advertising:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":26,"line":51,"text":"Self Insurance - Public Officials Trust 88,711.00 88,711.00 88,711.00 - - - Self Insurance - Physical Vehicle Damage Trust 1,000.00 1,000.00 1,000.00 - - - Stationary, Printing and Advertising: Other Expenses 18,000.00 18,000.00 9,225.23 - 8,774.77 -","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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":26,"line":60,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":27,"line":7,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":27,"line":11,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":27,"line":12,"text":"APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":27,"line":13,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED Office of Information Technology:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":27,"line":16,"text":"Office of Information Technology: Salaries and Wages 3,124,383.00 3,124,383.00 2,904,448.36 1,000.00 218,934.64 - Other Expenses 4,426,000.00 4,426,000.00 2,918,788.04 1,077,267.46 429,944.50 - Printing & Graphic Arts:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":27,"line":19,"text":"Printing & Graphic Arts: Salaries and Wages 627,322.00 627,322.00 501,825.36 - 125,496.64 - Other Expenses 256,000.00 256,000.00 142,367.41 36,610.90 77,021.69 - ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":27,"line":30,"text":"County Surrogate: Salaries and Wages 1,152,321.00 1,152,321.00 1,050,068.19 - 102,252.81 - 19 Other Expenses 27,788.00 27,788.00 21,081.59 5,569.90 1,136.51 - Sherriff'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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":27,"line":39,"text":"Office of the Sheriff: Salaries & Wages 19,883,070.00 19,883,070.00 18,114,063.08 - 1,769,006.92 - Other Expenses 460,500.00 460,500.00 257,613.58 196,404.56 6,481.86 - 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":27,"line":42,"text":"Sheriff's - 911 System (N.J.S. 40A:45.4(r): Salaries & Wages 3,943,809.00 3,943,809.00 3,647,138.11 - 296,670.89 - Other Expenses 583,800.00 583,800.00 552,800.32 26,673.95 4,325.73 - 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":27,"line":51,"text":"Board of Taxation: Salaries & Wages 595,809.00 595,809.00 582,966.64 - 12,842.36 - Other Expenses 17,400.00 17,400.00 6,266.28 808.23 10,325.49 - 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":27,"line":54,"text":"County Medical Examiner: Salaries & Wages 980,595.00 955,595.00 832,466.32 - 123,128.68 - Other Expenses 1,620,000.00 1,620,000.00 1,087,688.82 383,945.93 148,365.25 - ","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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":27,"line":60,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":28,"line":7,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":28,"line":11,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":28,"line":12,"text":"APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":28,"line":13,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED Burial Expenses - Indigents:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":28,"line":18,"text":"Shade Tree Commission: Salaries & Wages 107,970.00 108,970.00 107,924.01 - 1,045.99 - Other Expenses 35,700.00 35,700.00 5,055.25 23,811.04 6,833.71 - 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":28,"line":21,"text":"Election Expense: Salaries & Wages 267,340.00 317,340.00 277,311.28 - 40,028.72 - Other Expenses 1,369,244.00 1,319,244.00 538,802.22 104,833.47 675,608.31 - 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":28,"line":24,"text":"Election Board: Salaries & Wages 2,195,350.00 2,195,350.00 2,106,725.74 - 88,624.26 - Rent of Polling Places: Other Expenses 96,500.00 96,500.00 69,600.00 10,100.00 16,800.00 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":28,"line":34,"text":"Consumer Affairs (N.J.S 40:23-6-47 Salaries & Wages 842,075.00 842,075.00 753,616.05 - 88,458.95 - Other Expenses 4,750.00 4,750.00 - - 4,750.00 - County Planning Board (RS 40:27-3)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":28,"line":37,"text":"County Planning Board (RS 40:27-3) Salaries & Wages 916,166.00 796,166.00 698,313.39 1,000.00 96,852.61 - Other Expenses 61,150.00 61,150.00 32,164.54 25,882.86 3,102.60 - Construction Board of Appeals (N.J.S. 52:27D-127):","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":28,"line":44,"text":"Office of the Fire Marshal (40A:14-2): Salaries & Wages 933,226.00 933,226.00 822,257.90 - 110,968.10 - Clean Vessel Act P.L. 102-587: Other Expenses 50,000.00 50,000.00 45,000.00 - 5,000.00 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":28,"line":52,"text":"Roads: Salaries & Wages 9,991,913.00 10,391,913.00 10,080,886.83 - 311,026.17 - Other Expenses 2,102,000.00 2,102,000.00 1,439,172.09 625,414.21 37,413.70 - ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":28,"line":58,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":29,"line":7,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":29,"line":11,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":29,"line":12,"text":"APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":29,"line":13,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":29,"line":16,"text":"Vehicle Services: Salaries & Wages 3,305,149.00 3,305,149.00 3,106,413.58 - 198,735.42 - Other Expenses 202,176.00 202,176.00 130,889.75 67,624.29 3,661.96 - 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":29,"line":19,"text":"Engineering Department: Salaries & Wages 6,000,834.00 5,799,834.00 5,664,580.96 - 135,253.04 - Other Expenses 309,922.00 309,922.00 199,998.13 49,536.47 60,387.40 - Beach Erosion:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":29,"line":24,"text":"Transportation Services: Salaries & Wages 3,240,696.00 3,240,696.00 3,067,939.65 - 172,756.35 - Other Expenses 279,395.00 279,395.00 137,022.97 82,215.04 60,156.99 - 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":29,"line":26,"text":"Other Expenses 279,395.00 279,395.00 137,022.97 82,215.04 60,156.99 - Shared Services Agreements: Other Expenses - Engineer - 5,000.00 5,000.00 - - - Other Expenses - Municipal Aid Roads - 125,000.00 35,310.00 - 89,690.00 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":29,"line":40,"text":"Department of Corrections: Salaries & Wages 23,777,849.00 22,527,849.00 21,558,057.08 1,000.00 968,791.92 - Other Expenses 734,626.00 734,626.00 373,228.21 212,822.47 148,575.32 - 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":29,"line":58,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":30,"line":7,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":30,"line":11,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":30,"line":12,"text":"APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":30,"line":13,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED Aid to Special Children Services (N.J.S. 40:13-1) 75,000.00 75,000.00 75,000.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":30,"line":17,"text":"Department of Human Services: Salaries & Wages 745,321.00 745,321.00 723,678.91 1,377.60 20,264.49 - Other Expenses 449,576.00 449,576.00 141,863.99 270,756.08 36,955.93 - Aid to CONTACT of Ocean County (N.J.S. 40:5-2.9) 11,663.00 11,663.00 11,663.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":30,"line":26,"text":"Fire and First Aid Training Center: Salaries & Wages 435,523.00 435,523.00 414,888.16 - 20,634.84 - Other Expenses 60,000.00 60,000.00 29,897.83 28,750.49 1,351.68 - 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":30,"line":45,"text":"Juvenile Services: Salaries & Wages 3,709,335.00 3,209,335.00 3,113,042.58 - 96,292.42 - Other Expenses 152,100.00 152,100.00 117,726.91 9,609.75 24,763.34 - 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":30,"line":55,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":31,"line":7,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":31,"line":11,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":31,"line":12,"text":"APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":31,"line":13,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED Office of Senior 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":31,"line":16,"text":"Office of Senior Services: Salaries & Wages 832,139.00 832,139.00 672,832.20 1,000.00 158,306.80 - Other Expenses 2,470,598.00 2,470,598.00 2,015,707.97 72,262.35 382,627.68 - Aid to Ocean County Economic Action Now, Inc. (N.J.S. 40:23-8.18-19) 71,379.00 71,379.00 - - 71,379.00 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":31,"line":26,"text":"Solid Waste Management: Salaries & Wages 2,372,201.00 2,372,201.00 2,219,647.61 - 152,553.39 - Other Expenses 590,000.00 590,000.00 316,085.77 243,462.99 30,451.24 - 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":31,"line":56,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":32,"line":7,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":32,"line":11,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":32,"line":12,"text":"APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":32,"line":13,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED EDUCATIONAL:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":32,"line":17,"text":"County Superintendent of Schools: Salaries & Wages 303,948.00 303,948.00 275,324.81 - 28,623.19 - Other Expenses 11,400.00 11,400.00 6,515.05 47.55 4,837.40 - Vocational School:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":32,"line":22,"text":"County Extension Service Farm and Home Demonstration: Salaries & Wages 401,160.00 401,160.00 378,490.75 - 22,669.25 - Other Expenses 23,328.00 23,328.00 13,125.83 7,349.82 2,852.35 - 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":32,"line":46,"text":"County Parks (N.J.S. 40:32-2.4): Salaries & Wages 6,271,712.00 6,271,712.00 5,952,027.27 - 319,684.73 - Other Expenses 422,957.00 422,957.00 315,656.45 92,821.36 14,479.19 - 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":32,"line":56,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":33,"line":7,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":33,"line":11,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":33,"line":12,"text":"APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":33,"line":13,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED Atlantis 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":33,"line":30,"text":"County Air Park: 25 Salaries & Wages 76,258.00 76,258.00 64,451.79 - 11,806.21 - Other Expenses 10,000.00 10,000.00 6,610.90 559.67 2,829.43 - 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":33,"line":32,"text":"Other Expenses 10,000.00 10,000.00 6,610.90 559.67 2,829.43 - Purchase of County Fleet: Other Expenses 2,500,000.00 2,500,000.00 63,065.20 2,311,837.71 125,097.09 - 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":33,"line":36,"text":"Other Expenses 2,387,039.00 2,387,039.00 1,748,495.97 588,814.15 49,728.88 - Environmental Insurance Fund: Other Expenses 1,000,000.00 1,000,000.00 213,421.17 353,291.80 433,287.03 - Rental/Lease Office Premises:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":33,"line":42,"text":"Other Expenses 1,350.00 1,350.00 - - 1,350.00 - Purchase, Replacement, Repairs and Rental of Equipment: Other Expenses 167,000.00 167,000.00 137,260.87 19,936.98 9,802.15 - Veteran's Service Bureau:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":33,"line":45,"text":"Veteran's Service Bureau: Salaries & Wages 431,700.00 431,700.00 397,294.34 - 34,405.66 - Other Expenses 220,158.00 220,158.00 74,108.17 128,892.59 17,157.24 - Ocean County Police and Firemen's Association (N.J.S. 40:23-8.9):","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":33,"line":49,"text":"Other Expenses 2,500.00 2,500.00 - - 2,500.00 - Salary Settlements and Adjustments: Salaries & Wages 500,000.00 500,000.00 - - 500,000.00 - ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":33,"line":50,"text":"Salary Settlements and Adjustments: Salaries & Wages 500,000.00 500,000.00 - - 500,000.00 - ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":33,"line":55,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":34,"line":7,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":34,"line":11,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":34,"line":12,"text":"APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":34,"line":13,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED Accumulated Sick Leave at Retirement:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":34,"line":53,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":35,"line":7,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":35,"line":11,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":35,"line":12,"text":"APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":35,"line":16,"text":"PUBLIC AND PRIVATE PROGRAMS OFFSET BY REVENUES: Grant Management: ADRC COVID-19 - 41,918.00 41,918.00 - - - Addressing the Training Needs of Juvenile Prosecutors - 6,656.00 6,656.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":35,"line":35,"text":"Click it or Ticket - 6,000.00 6,000.00 - - - Consolidated Appropriation Act (CAA) - 332,071.00 332,071.00 - - - Coronavirus Response and Relief Supplemental Approrpriations - 158,193.00 158,193.00 - - - DCA: Home Delivered Meals 71,913.00 71,913.00 71,913.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":35,"line":47,"text":"Family Court Services 338,792.00 338,792.00 338,792.00 - - - Homeland Security Grant Program FY20 - 248,444.00 248,444.00 - - - Homeland Security Grant Program FY21 - 234,763.00 234,763.00 - - - HUD: HOME Program Income FY21 - 10,000.00 10,000.00 - - -","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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":35,"line":48,"text":"Homeland Security Grant Program FY20 - 248,444.00 248,444.00 - - - Homeland Security Grant Program FY21 - 234,763.00 234,763.00 - - - HUD: HOME Program Income FY21 - 10,000.00 10,000.00 - - - HUD: CDBG Program Income - 84,621.00 84,621.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":35,"line":52,"text":"HUD: CDBG CV Funds FY19 - 2,098,176.00 2,098,176.00 - - - HUD: Community Development Block Grant - 1,463,169.00 1,463,169.00 - - - HUD: HOME - ARP FY21 - 4,865,698.00 4,865,698.00 - - - HUD: HOME Investment Partnership - 1,342,509.00 1,342,509.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":35,"line":58,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":36,"line":7,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":36,"line":11,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":36,"line":12,"text":"APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":36,"line":13,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED Human Services Advisory Service 96,593.00 96,593.00 96,593.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":36,"line":17,"text":"Inclusive Healthy Communities - OC Board of Health - 10,000.00 10,000.00 - - - Insurance Fraud Program 250,000.00 250,000.00 - - - Juvenile Detention Alternative Initiative 120,000.00 120,000.00 120,000.00 - - - Law Enforcement Train & Equip 44,190.00 44,190.00 44,190.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":36,"line":27,"text":"Ocean Area Plan - State 112,483.00 118,404.00 118,404.00 - - - Ocean Area Plan Grant 2,217,189.00 2,341,868.00 2,341,868.00 - - - Office of Local Defense Community Cooperation (OLDCC) - 450,000.00 450,000.00 - - - Operation Helping Hands - 47,619.00 47,619.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":36,"line":40,"text":"SAMHSA - 329,075.00 329,075.00 - - - S.A.N.E. Grant FY20/21 - 89,934.00 89,934.00 - - - S.A.N.E. Grant FY21/22 - 91,871.00 91,871.00 - - - Sec 5310 Operating 150,000.00 150,000.00 150,000.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":36,"line":41,"text":"S.A.N.E. Grant FY20/21 - 89,934.00 89,934.00 - - - S.A.N.E. Grant FY21/22 - 91,871.00 91,871.00 - - - Sec 5310 Operating 150,000.00 150,000.00 150,000.00 - - - Senior Citizens and Persons with Disabilities 1,685,543.00 1,685,543.00 1,685,543.00 - - -","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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":36,"line":49,"text":"State Facilities Education Act - 27,000.00 27,000.00 - - - State Health Insurance Assistance Program - 47,500.00 47,500.00 - - - Subregional Intern Supplemental Program - 15,000.00 15,000.00 - - - Subregional Transportation FY19/20 - 144,381.00 144,381.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":36,"line":58,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":37,"line":7,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":37,"line":11,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":37,"line":13,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED U.S.D.A. 219,332.00 222,452.00 222,452.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":37,"line":27,"text":" Total Public and Private Programs Offset by Revenues 27,289,777.00 68,483,429.00 68,483,429.00 - - - Contingent 300,000.00 300,000.00 8,300.00 - 291,700.00 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":37,"line":34,"text":"Detail: Salaries & Wages 136,548,829.00 134,833,829.00 126,213,586.63 6,377.60 8,613,864.77 - Other Expenses 197,775,434.00 240,879,086.00 205,097,921.70 22,455,582.72 13,325,581.58 - ","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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":37,"line":44,"text":"Road Overlays and Reconstruction - Engineering 735,000.00 735,000.00 508,762.91 226,159.58 77.51 - Purchase of Data Processing Equipment 6,420,000.00 6,420,000.00 2,001,005.95 4,330,183.94 88,810.11 - Purchase of Communication Equipment 500,000.00 500,000.00 266,314.70 232,999.76 685.54 - Purchase of Office Equipment, Machinery and Furniture 3,350,000.00 3,350,000.00 536,223.04 2,798,795.89 14,981.07 -","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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":37,"line":45,"text":"Purchase of Data Processing Equipment 6,420,000.00 6,420,000.00 2,001,005.95 4,330,183.94 88,810.11 - Purchase of Communication Equipment 500,000.00 500,000.00 266,314.70 232,999.76 685.54 - Purchase of Office Equipment, Machinery and Furniture 3,350,000.00 3,350,000.00 536,223.04 2,798,795.89 14,981.07 - Purchase of Trucks 4,500,000.00 4,500,000.00 - 4,465,418.62 34,581.38 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":37,"line":46,"text":"Purchase of Communication Equipment 500,000.00 500,000.00 266,314.70 232,999.76 685.54 - Purchase of Office Equipment, Machinery and Furniture 3,350,000.00 3,350,000.00 536,223.04 2,798,795.89 14,981.07 - Purchase of Trucks 4,500,000.00 4,500,000.00 - 4,465,418.62 34,581.38 - Timekeeping Software and Equipment 270,000.00 270,000.00 22,896.00 91,516.00 155,588.00 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":37,"line":47,"text":"Purchase of Office Equipment, Machinery and Furniture 3,350,000.00 3,350,000.00 536,223.04 2,798,795.89 14,981.07 - Purchase of Trucks 4,500,000.00 4,500,000.00 - 4,465,418.62 34,581.38 - Timekeeping Software and Equipment 270,000.00 270,000.00 22,896.00 91,516.00 155,588.00 - Engineering Projects - Design, Permits and Other 200,000.00 200,000.00 9,082.30 118,755.64 72,162.06 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":37,"line":59,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":38,"line":7,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":38,"line":11,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":38,"line":12,"text":"APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":38,"line":13,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":38,"line":16,"text":" COUNTY DEBT SERVICE: Payment of State Aid County College Bonds (N.J.S. 18A:64A-22.6) 1,520,000.00 1,520,000.00 1,520,000.00 - - - Other Bonds 35,735,000.00 35,735,000.00 35,735,000.00 - - -","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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":38,"line":17,"text":"COUNTY DEBT SERVICE: Payment of State Aid County College Bonds (N.J.S. 18A:64A-22.6) 1,520,000.00 1,520,000.00 1,520,000.00 - - - Other Bonds 35,735,000.00 35,735,000.00 35,735,000.00 - - - Interest on State Aid County College Bonds (N.J.S. 18A:64A-22.6) 179,100.00 179,100.00 179,100.00 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":38,"line":23,"text":"NJ Environmental Infrastructure Trust Loans: Interest 30,217.00 30,217.00 21,630.13 - - 8,586.87 Total County Debt Service 54,758,993.00 54,758,993.00 54,750,405.63 - - 8,587.37 DEFERRED CHARGES AND STATUTORY EXPENDITURES:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":38,"line":25,"text":" DEFERRED CHARGES AND STATUTORY EXPENDITURES: Special Emergency Authorizations - 5 Years ( N.J.S. 40A:4-55 & 40A:4-55.8)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":38,"line":37,"text":"Craft Oil/Petro Choice 1,373.00 1,373.00 1,372.40 - - 0.60 Statutory Expenditures: Public Employees' Retirement System 12,977,325.00 12,977,325.00 12,977,325.00 - - - Social Security System (O.A.S.I.) 9,880,000.00 9,880,000.00 9,647,148.75 - 232,851.25 -","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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":38,"line":42,"text":"Defined Contribution Retirement Plan 200,000.00 200,000.00 111,911.40 - 88,088.60 - N.J. Temporary Disability Insurance 500,430.00 500,430.00 12,952.65 - 487,477.35 - N.J. Catastrophic Illness Fund - Right-to-Know 6,600.00 6,600.00 6,600.00 - - - ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":38,"line":45,"text":" Total Deferred Charges and Statutory Appropriations 38,349,797.00 38,349,797.00 37,540,657.61 - 808,417.20 722.19 ","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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":38,"line":50,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":39,"line":7,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":39,"line":11,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":39,"line":12,"text":"APPROPRIATIONS EXPENDED BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":39,"line":13,"text":"BUDGET AFTER PAID OR BUDGET MODIFICATION CHARGED ENCUMBERED RESERVED CANCELLED Total General Appropriations for County Purposes $ 470,356,177.00 $ 511,744,829.00 $ 450,389,835.62 $ 38,095,493.90 $ 23,250,189.92 9,309.56","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":39,"line":15,"text":" Total General Appropriations for County Purposes $ 470,356,177.00 $ 511,744,829.00 $ 450,389,835.62 $ 38,095,493.90 $ 23,250,189.92 9,309.56 Original Budget $ 470,356,177.00","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":39,"line":17,"text":" Original Budget $ 470,356,177.00 Appropriation by 40A:4-87 41,388,652.00 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":39,"line":18,"text":"Original Budget $ 470,356,177.00 Appropriation by 40A:4-87 41,388,652.00 $ 511,744,829.00","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":39,"line":24,"text":"Inventory - Central Supply Warehouse 397,265.81 Local Match - Due to Grant Fund 895,108.00 Reserve for Federal & State Grants 68,483,429.00 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":39,"line":25,"text":"Local Match - Due to Grant Fund 895,108.00 Reserve for Federal & State Grants 68,483,429.00 $ 450,389,835.62","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":39,"line":35,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":40,"line":29,"text":"Road Opening Permits B-6 184,316.00 225,943.00 P.B./Engineering Developer Agreement B-6 416,483.35 281,483.35 Subdivision and Site Plan Fees B-6 29,807.82 27,394.82 Uniform Fire Safety Act N.J.S.A. 53:27D-192 B-6 594,898.41 484,268.60","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":40,"line":34,"text":"Solid Waste Inclusion B-6 44,085.05 44,085.05 Recycling Revenue and Residue B-6 2,485,357.14 207,310.62 Inmate Welfare Fund - Commissary Account B-6 570,855.68 407,539.35 Disposal of Forfeited Property - Department of","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":40,"line":43,"text":"Storm Recovery B-6 6,915,333.02 3,835,566.11 Self Insurance - General B-6 20,942,836.55 30,920,877.57 Self Insurance - Unemployment Insurance B-6 1,848,321.77 1,545,721.32 Audio Visual Aids Commission B-6 151,282.12 151,206.49","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":40,"line":44,"text":"Self Insurance - General B-6 20,942,836.55 30,920,877.57 Self Insurance - Unemployment Insurance B-6 1,848,321.77 1,545,721.32 Audio Visual Aids Commission B-6 151,282.12 151,206.49 Weights and Measures B-6 120,379.34 78,945.15","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":40,"line":64,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement. 32","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":41,"line":6,"text":"GENERAL CAPITAL FUND STATEMENTS OF ASSETS, LIABILITIES, RESERVES AND FUND BALANCE REGULATORY BASIS DECEMBER 31, 2021 AND 2020","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":41,"line":23,"text":" LIABILITIES, RESERVES & FUND BALANCE Interfund - Current Fund A $ 4,732.24 $ 377.75","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":41,"line":35,"text":"Interest Earned on Proceeds of Bonds C-10 1,666,484.85 3,434,936.50 Payment of Serial Bonds C-11 3,718,699.68 5,162,156.67 Beach Erosion C-12 2,956,146.75 2,456,146.75 Interest on State Aid C-14 96,460.30 89,905.32","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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":41,"line":41,"text":"Reserve for Accounts Receivable C 7,195,000.00 4,620,000.00 Fund Balance C-1 1,587,455.06 759,905.13 Total $ 710,937,239.94 $ 696,693,302.99","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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":41,"line":53,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement. 33","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":42,"line":6,"text":"GENERAL CAPITAL FUND STATEMENT OF FUND BALANCE - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":42,"line":20,"text":"Decreased by Disbursements: Utilization as Current Fund Anticipated Revenue 759,905.00 Balance, December 31, 2021 $ 1,587,455.06","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":42,"line":27,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement. 34","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":43,"line":6,"text":"GENERAL FIXED ASSETS ACCOUNT GROUP STATEMENTS OF GENERAL FIXED ASSETS AND FUND BALANCE REGULATORY BASIS DECEMBER 31, 2021 AND 2020","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":43,"line":24,"text":" FUND BALANCE ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":43,"line":32,"text":" The accompanying Notes to the Financial Statement are an integral part of this Statement. 35","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":45,"line":6,"text":" NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":47,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":47,"line":32,"text":" The financial statements of the component unit of the County of Ocean are not presented in accordance with Governmental Accounting Standards Board Statement No. 14, as amended by GASB Statements 39, 61, 80, 90, and 94. If the provisions of these GASB statements had been complied with, the financial","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":47,"line":34,"text":"with Governmental Accounting Standards Board Statement No. 14, as amended by GASB Statements 39, 61, 80, 90, and 94. If the provisions of these GASB statements had been complied with, the financial statements of the following component unit would have been either blended or discretely presented with the financial statements of the County, the primary government:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":47,"line":36,"text":"statements of the following component unit would have been either blended or discretely presented with the financial statements of the County, the primary government: Ocean County Board of Health","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":47,"line":49,"text":" The financial statements of the County of Ocean contain all funds and account groups in accordance with the \"Requirements of Audit\" as promulgated by the State of New Jersey, Department of Community Affairs, Division of Local Government Services. The principles and practices established by the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":47,"line":53,"text":"Requirements of Audit are designed primarily for determining compliance with legal provisions and budgetary restrictions and as a means of reporting on the stewardship of public officials with respect to public funds. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":48,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":48,"line":8,"text":" Generally, the financial statements are presented using the flow of current financial resources measurement focus and modified accrual basis of accounting with minor exceptions as mandated by these \"Requirements\". In addition, the prescribed accounting principles previously referred to differ in certain","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":48,"line":14,"text":" In accordance with the \"Requirements\", the County of Ocean accounts for its financial transactions through the use of separate funds which are described as follows: ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":48,"line":17,"text":" Current Fund - is used to account for all revenues and expenditures applicable to the general operations of County departments. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":48,"line":20,"text":" Grant Fund - is used to account for resources and expenditures of Federal, State and Local Grant Funds. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":48,"line":27,"text":" General Capital Fund - is used to account for financial resources to be used for the acquisition of general capital facilities. The major resources are derived from the sale of serial bonds and bond anticipation notes.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":48,"line":34,"text":" Budgets and Budgetary Accounting - The County must adopt an annual budget for its Current Fund and Open Space Trust in accordance with N.J.S.A.40A:4 et seq. N.J.S.A.40A:4-5 requires the governing body to introduce and approve the annual county budget no later than February 10 of each year. At","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":48,"line":36,"text":"Open Space Trust in accordance with N.J.S.A.40A:4 et seq. N.J.S.A.40A:4-5 requires the governing body to introduce and approve the annual county budget no later than February 10 of each year. At introduction, the governing body shall fix the time and place for a public hearing on the budget and must advertise the time and place at least ten days prior to the hearing in a newspaper published and circulating","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":48,"line":37,"text":"to introduce and approve the annual county budget no later than February 10 of each year. At introduction, the governing body shall fix the time and place for a public hearing on the budget and must advertise the time and place at least ten days prior to the hearing in a newspaper published and circulating in the County. The public hearing must not be held less than twenty-eight days after the date the budget","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":48,"line":39,"text":"advertise the time and place at least ten days prior to the hearing in a newspaper published and circulating in the County. The public hearing must not be held less than twenty-eight days after the date the budget was introduced. After the hearing has been held, the governing body may, by majority vote, adopt the budget or may amend the budget in accordance with N.J.S.A.40A-9. Amendments to adopted budgets, if","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":48,"line":41,"text":"was introduced. After the hearing has been held, the governing body may, by majority vote, adopt the budget or may amend the budget in accordance with N.J.S.A.40A-9. Amendments to adopted budgets, if any, are detailed in the statements of revenues and expenditures. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":48,"line":42,"text":"budget or may amend the budget in accordance with N.J.S.A.40A-9. Amendments to adopted budgets, if any, are detailed in the statements of revenues and expenditures. An extension of the statutory dates for introduction, approval, and adoption of the county budget may be","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":48,"line":44,"text":" An extension of the statutory dates for introduction, approval, and adoption of the county budget may be granted by the Director of the Division of Local Government Services, with the permission of the Local Finance Board. Budgets are adopted on the same basis of accounting utilized for the preparation of the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":48,"line":45,"text":"An extension of the statutory dates for introduction, approval, and adoption of the county budget may be granted by the Director of the Division of Local Government Services, with the permission of the Local Finance Board. Budgets are adopted on the same basis of accounting utilized for the preparation of the County's financial statements.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":48,"line":46,"text":"granted by the Director of the Division of Local Government Services, with the permission of the Local Finance Board. Budgets are adopted on the same basis of accounting utilized for the preparation of the County's financial statements. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":48,"line":47,"text":"Finance Board. Budgets are adopted on the same basis of accounting utilized for the preparation of the County's financial statements. Cash, Cash Equivalents and Investments - Cash and cash equivalents include petty cash, change funds,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":49,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":49,"line":11,"text":"the United States or of the State of New Jersey or in the New Jersey Cash Management Fund. N.J.S.A.40A:5-15.1 provides a list of investments which may be purchased by New Jersey county and municipal units. In addition, other State statutes permit investments in obligations issued by local authorities and other state agencies.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":49,"line":18,"text":"such funds are secured in accordance with the Governmental Unit Deposit Protection Act (\"GUDPA\"), a multiple financial institutional collateral pool, which was enacted in 1970 to protect governmental units from a loss of funds on deposit with a failed banking institution in New Jersey. Public depositories include State or federally chartered banks, savings banks or associations located in or having a branch","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":49,"line":36,"text":" Inventories of Supplies - the costs of inventories of supplies for all funds are recorded as expenditures at the time the individual items are purchased. GAAP requires that the cost of inventories be reflected on the balance sheet until utilized and expended. A general supplies inventory is reported in the current fund","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":49,"line":37,"text":"Inventories of Supplies - the costs of inventories of supplies for all funds are recorded as expenditures at the time the individual items are purchased. GAAP requires that the cost of inventories be reflected on the balance sheet until utilized and expended. A general supplies inventory is reported in the current fund and is maintained through a central supply warehouse. Departments are charged for the cost of supplies","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":49,"line":38,"text":"the time the individual items are purchased. GAAP requires that the cost of inventories be reflected on the balance sheet until utilized and expended. A general supplies inventory is reported in the current fund and is maintained through a central supply warehouse. Departments are charged for the cost of supplies used, as they are withdrawn from the warehouse. The inventory is valued at cost. Golf course pro shop","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":49,"line":42,"text":"inventories are reported in the current fund and maintained through the golf course pro shops. Inventory purchases are charged to budget appropriations. The balance sheet at December 31, 2021 reflects inventory on hand, verified by physical count, and stated at cost. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":49,"line":45,"text":" General Fixed Assets \u2013 Property and equipment purchased by the Current and General Capital Fund are recorded as expenditures at the time of purchase and are not capitalized. All interest costs are recorded as expenditures when paid.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":49,"line":46,"text":"General Fixed Assets \u2013 Property and equipment purchased by the Current and General Capital Fund are recorded as expenditures at the time of purchase and are not capitalized. All interest costs are recorded as expenditures when paid. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":49,"line":47,"text":"recorded as expenditures at the time of purchase and are not capitalized. All interest costs are recorded as expenditures when paid. Accounting for governmental Fixed Assets, as promulgated by Technical Accounting Directive No. 85-2","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":50,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":50,"line":17,"text":" Expenditures for construction in progress are recorded in the Capital Funds until such time as the construction is completed and put into operation. Fixed assets acquired through grants-in-aid or contributed capital has not been accounted for separately.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":50,"line":18,"text":"Expenditures for construction in progress are recorded in the Capital Funds until such time as the construction is completed and put into operation. Fixed assets acquired through grants-in-aid or contributed capital has not been accounted for separately. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":50,"line":21,"text":" Deferred Charges - The recognition of certain expenditures is deferred to future periods. These expenditures, or deferred charges, are generally over-expenditures of legally adopted budget appropriations or emergency appropriations made in accordance with N.J.S.A. 40A:4-46 et seq. Deferred","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":50,"line":22,"text":"Deferred Charges - The recognition of certain expenditures is deferred to future periods. These expenditures, or deferred charges, are generally over-expenditures of legally adopted budget appropriations or emergency appropriations made in accordance with N.J.S.A. 40A:4-46 et seq. Deferred charges are subsequently raised as items of appropriation in budgets of succeeding years.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":50,"line":23,"text":"expenditures, or deferred charges, are generally over-expenditures of legally adopted budget appropriations or emergency appropriations made in accordance with N.J.S.A. 40A:4-46 et seq. Deferred charges are subsequently raised as items of appropriation in budgets of succeeding years. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":50,"line":24,"text":"appropriations or emergency appropriations made in accordance with N.J.S.A. 40A:4-46 et seq. Deferred charges are subsequently raised as items of appropriation in budgets of succeeding years. Deferred Charges Unfunded and Funded - Upon authorization of capital projects, the County","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":50,"line":28,"text":"establishes deferred charges for the cost of the capital projects to be raised by future taxation. Funded deferred charges relate to permanent debt issued, whereas unfunded deferred charges relate to temporary or non-funding of the authorized cost of capital projects. According to New Jersey Statute 40A:2-4, the County may levy taxes on all taxable property within its jurisdiction to repay its debt. The County raises","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":50,"line":30,"text":"or non-funding of the authorized cost of capital projects. According to New Jersey Statute 40A:2-4, the County may levy taxes on all taxable property within its jurisdiction to repay its debt. The County raises the debt requirements for its debt in its current budget as funds are raised; the deferred charges are reduced.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":50,"line":31,"text":"County may levy taxes on all taxable property within its jurisdiction to repay its debt. The County raises the debt requirements for its debt in its current budget as funds are raised; the deferred charges are reduced. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":50,"line":34,"text":" Fund Balance - Fund balances included in the current fund represent amounts available for anticipation as revenue in future years' budgets, with certain restrictions. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":50,"line":35,"text":"Fund Balance - Fund balances included in the current fund represent amounts available for anticipation as revenue in future years' budgets, with certain restrictions. Revenues - Revenues are recorded as received in cash except for statutory reimbursements and grant","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":50,"line":37,"text":" Revenues - Revenues are recorded as received in cash except for statutory reimbursements and grant funds, which are due from other governmental units. State and federal grants for operating purposes are realized as revenues when anticipated in the County budget. Other amounts that are due to the County","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":50,"line":38,"text":"Revenues - Revenues are recorded as received in cash except for statutory reimbursements and grant funds, which are due from other governmental units. State and federal grants for operating purposes are realized as revenues when anticipated in the County budget. Other amounts that are due to the County which are susceptible to accrual are recorded as receivables with offsetting reserves and recorded as","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":50,"line":39,"text":"funds, which are due from other governmental units. State and federal grants for operating purposes are realized as revenues when anticipated in the County budget. Other amounts that are due to the County which are susceptible to accrual are recorded as receivables with offsetting reserves and recorded as revenue when received.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":50,"line":41,"text":"which are susceptible to accrual are recorded as receivables with offsetting reserves and recorded as revenue when received. County Taxes \u2013 Every municipality is responsible for levying, collecting, and remitting county taxes for","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":50,"line":43,"text":" County Taxes \u2013 Every municipality is responsible for levying, collecting, and remitting county taxes for the County of Ocean. Operations for every municipality are charged for the amount due the County for the year, based upon the ratables required to be certified to the County Board of Taxation by January 10","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":51,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":51,"line":8,"text":" Appropriations for principal payments on outstanding general capital and utility bonds and notes are provided on the cash basis; interest on general capital indebtedness is on the cash basis; whereas interest on utility indebtedness is on the accrual basis.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":51,"line":9,"text":"Appropriations for principal payments on outstanding general capital and utility bonds and notes are provided on the cash basis; interest on general capital indebtedness is on the cash basis; whereas interest on utility indebtedness is on the accrual basis. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":51,"line":10,"text":"provided on the cash basis; interest on general capital indebtedness is on the cash basis; whereas interest on utility indebtedness is on the accrual basis. Expenditures - Expenditures are recorded on the \"budgetary\" basis of accounting. Generally,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":51,"line":12,"text":" Expenditures - Expenditures are recorded on the \"budgetary\" basis of accounting. Generally, expenditures are recorded when paid; however, for charges to amounts appropriated for \"other expenses\", an amount is encumbered through the issuance of a numerically controlled purchase order or when a","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":51,"line":13,"text":"Expenditures - Expenditures are recorded on the \"budgetary\" basis of accounting. Generally, expenditures are recorded when paid; however, for charges to amounts appropriated for \"other expenses\", an amount is encumbered through the issuance of a numerically controlled purchase order or when a contract is executed in accordance with N.J.A.C.5:30-5.2. When encumbered charges are paid, the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":51,"line":14,"text":"expenditures are recorded when paid; however, for charges to amounts appropriated for \"other expenses\", an amount is encumbered through the issuance of a numerically controlled purchase order or when a contract is executed in accordance with N.J.A.C.5:30-5.2. When encumbered charges are paid, the amount encumbered is simultaneously liquidated in its original amount. Encumbrances are offset by an","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":51,"line":15,"text":"an amount is encumbered through the issuance of a numerically controlled purchase order or when a contract is executed in accordance with N.J.A.C.5:30-5.2. When encumbered charges are paid, the amount encumbered is simultaneously liquidated in its original amount. Encumbrances are offset by an account entitled reserve for encumbrances. The reserve is classified as a cash liability under New Jersey","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":51,"line":18,"text":"account entitled reserve for encumbrances. The reserve is classified as a cash liability under New Jersey municipal accounting. At December 31, this reserve represents the portion of appropriation reserves that has been encumbered and is subject to the same statutory provisions as appropriation reserves. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":51,"line":19,"text":"municipal accounting. At December 31, this reserve represents the portion of appropriation reserves that has been encumbered and is subject to the same statutory provisions as appropriation reserves. Appropriation Reserves - Appropriation reserves covering unexpended appropriation balances are","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":51,"line":21,"text":" Appropriation Reserves - Appropriation reserves covering unexpended appropriation balances are automatically created at year-end and recorded as liabilities, except for amounts which may be canceled by the governing body. Appropriation reserves and reserve for encumbrances at current year end are","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":51,"line":23,"text":"automatically created at year-end and recorded as liabilities, except for amounts which may be canceled by the governing body. Appropriation reserves and reserve for encumbrances at current year end are available until December 31st of the succeeding year to meet specific claims, commitments or contracts incurred during the preceding year. Any unspent balances at this time are lapsed appropriation reserves","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":51,"line":24,"text":"by the governing body. Appropriation reserves and reserve for encumbrances at current year end are available until December 31st of the succeeding year to meet specific claims, commitments or contracts incurred during the preceding year. Any unspent balances at this time are lapsed appropriation reserves and recorded as income.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":51,"line":25,"text":"available until December 31st of the succeeding year to meet specific claims, commitments or contracts incurred during the preceding year. Any unspent balances at this time are lapsed appropriation reserves and recorded as income. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":51,"line":28,"text":" Encumbrances - Contractual orders at December 31 are reported as expenditures through the establishment of a reserve for encumbrances. Encumbrances do not constitute expenditures under GAAP. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":51,"line":29,"text":"Encumbrances - Contractual orders at December 31 are reported as expenditures through the establishment of a reserve for encumbrances. Encumbrances do not constitute expenditures under GAAP. Long-Term Debt - Long-term debt, relative to the acquisition of capital assets, is recorded as a liability","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":51,"line":31,"text":" Long-Term Debt - Long-term debt, relative to the acquisition of capital assets, is recorded as a liability in the general capital funds. Where an improvement is a \"local Improvement\", i.e. assessable upon completion, long-term debt associated with that portion of the cost of the improvement to be funded by","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":51,"line":33,"text":"in the general capital funds. Where an improvement is a \"local Improvement\", i.e. assessable upon completion, long-term debt associated with that portion of the cost of the improvement to be funded by assessments is transferred to the trust fund upon the confirmation of the assessments or when the improvement is fully and permanently funded.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":51,"line":39,"text":"absences are recorded and provided for in trust fund reserve account in the year in which they are paid, on a pay-as-you-go basis. The annual budget provides funding for the trust fund reserve. Recent Accounting Pronouncements \u2013 The Governmental Accounting Standards Board (GASB) is the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":51,"line":42,"text":"Recent Accounting Pronouncements \u2013 The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. GASB adopts accounting statements to be used by governmental units when reporting financial position and results of operations in accordance with accounting principles generally accepted in","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":51,"line":44,"text":"principles. GASB adopts accounting statements to be used by governmental units when reporting financial position and results of operations in accordance with accounting principles generally accepted in the United States of America (GAAP). The municipalities in the State of New Jersey do not prepare their financial statements in accordance with GAAP and thus do not comply with all of the GASB","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":51,"line":46,"text":"the United States of America (GAAP). The municipalities in the State of New Jersey do not prepare their financial statements in accordance with GAAP and thus do not comply with all of the GASB pronouncements. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":52,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":52,"line":12,"text":"Management has determined that the implementation of these Statements did not have a significant impact on the County\u2019s financial statements. Accounting Pronouncements Effective in Future Reporting Periods","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":52,"line":23,"text":" Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans \u2013 an amendment of GASB Statements No. 14 and No. 84, and a supersession of GASB Statement No. 32. Requirements of this pronouncement","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":52,"line":24,"text":"Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans \u2013 an amendment of GASB Statements No. 14 and No. 84, and a supersession of GASB Statement No. 32. Requirements of this pronouncement related to section 1, paragraph 4 are effective immediately. All other requirements will be effective 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":52,"line":30,"text":"Management has not yet evaluated the impact implementation of these standards will have on the County\u2019s financial statements. Note 2. Deposits and Investments","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":52,"line":42,"text":"public funds in public depositories protected from loss under the provisions of the Governmental Unit Deposit Protection Act (GUDPA). GUDPA is a supplemental insurance program set forth by the New Jersey Legislature to protect the deposits of local governmental agencies. The program is administered by the Commissioner of the New Jersey Department of Banking and Insurance. Under the Act, the first","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":52,"line":44,"text":"Jersey Legislature to protect the deposits of local governmental agencies. The program is administered by the Commissioner of the New Jersey Department of Banking and Insurance. Under the Act, the first $250,000 of governmental deposits in each insured depository is protected by FDIC. Public funds owned by the County in excess of FDIC insured amounts are protected by GUDPA. However, GUDPA does not","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":52,"line":47,"text":"by the County in excess of FDIC insured amounts are protected by GUDPA. However, GUDPA does not protect intermingled trust funds such as salary withholdings, bail funds or funds that may pass to the County relative to the happening of a future condition. Such funds are shown as Uninsured and Uncollateralized in the schedule below.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":53,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":53,"line":27,"text":" Tax Rate $ 0.396 $ 0.404 $ 0.410 Apportionment of Tax Rate:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":53,"line":29,"text":" Apportionment of Tax Rate: County Tax Rate 0.331 0.338 0.343 County Library Tax Rate 0.036 0.037 0.038","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":53,"line":30,"text":"Apportionment of Tax Rate: County Tax Rate 0.331 0.338 0.343 County Library Tax Rate 0.036 0.037 0.038 County Health Tax Rate 0.017 0.017 0.017","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":53,"line":31,"text":"County Tax Rate 0.331 0.338 0.343 County Library Tax Rate 0.036 0.037 0.038 County Health Tax Rate 0.017 0.017 0.017 County Open Space Tax Rate 0.012 0.012 0.012","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":53,"line":32,"text":"County Library Tax Rate 0.036 0.037 0.038 County Health Tax Rate 0.017 0.017 0.017 County Open Space Tax Rate 0.012 0.012 0.012 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":53,"line":33,"text":"County Health Tax Rate 0.017 0.017 0.017 County Open Space Tax Rate 0.012 0.012 0.012 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":53,"line":38,"text":"Net Taxable For County Tax County Year Value Apportionment Tax Rate 2021 $ 99,143,977,335.00 $ 110,589,029,220.00 0.331 2020 96,007,625,561.00 107,336,908,119.00 0.338","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":54,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":54,"line":10,"text":"Cash of Year Tax Levy Collections Collection 2021 $ 365,212,639.00 $ 365,212,639.00 100.00% 2020 361,536,722.00 361,536,722.00 100.00%","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":54,"line":17,"text":" There are no significant components of receivable and payable balances reported in the financial statements. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":54,"line":25,"text":"with the Act, and in keeping with federal regulations implementing it as adopted by the U.S. Department of Housing and Urban Development (\u201cHUD\u201d), the County entered into an agreement on June 28, 1994 with Cox Co Urban Renewal Associates, L.P. (the \u201cSubrecipient\u201d), a limited partnership, to provide $556,000.00 in HOME Program funds financing for an affordable housing project owned by the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":54,"line":30,"text":" The mortgage note, supporting the disbursement of the funds stipulated in the agreement, is dated June 28, 1994, in the sum of $556,000.00, and bears interest at the rate of 7.52% to be compounded annually. All sums under the note, principal and interest are due June 28, 2044. In the event that the housing","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":54,"line":31,"text":"The mortgage note, supporting the disbursement of the funds stipulated in the agreement, is dated June 28, 1994, in the sum of $556,000.00, and bears interest at the rate of 7.52% to be compounded annually. All sums under the note, principal and interest are due June 28, 2044. In the event that the housing assisted with the HOME Program funds does not meet the affordability requirements of HUD regulations,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":54,"line":35,"text":"the principal of the note must be repaid together with a prorated share of interest due based upon the date of repayment. At December 31, 2021, principal and interest outstanding on the mortgage note amounted to","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":54,"line":42,"text":" The following interfund balances were recorded in the various statements of assets liabilities, reserves and fund balances at December 31, 2021: Interfund Interfund","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":54,"line":43,"text":"The following interfund balances were recorded in the various statements of assets liabilities, reserves and fund balances at December 31, 2021: 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":54,"line":48,"text":"Current Fund $ 2,154,284.39 $ - State and Federal Grant Fund - 2,145,866.73 Trust Fund - 3,685.42 General Capital Fund - 4,732.24","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":55,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":55,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":55,"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, 2021 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":55,"line":17,"text":"Current Fund $ 7,596,048.44 $ 29,230,325.27 State and Federal Grant Fund 2,523,936.96 - Trust Fund 34,814.90 33,892.44 General Capital Fund 26,671,573.41 7,562,156.00","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":55,"line":25,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":56,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":56,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":56,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":56,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":56,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":56,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":56,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":56,"line":32,"text":" Total Gross Debt 501,017,849.71 498,431,846.66 464,408,180.34 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":56,"line":36,"text":"Accounts Receivable from Other Public Authorities for Payment of Gross Debt 7,195,000.00 5,162,156.67 6,845,000.00 Funds Temporarily Held to Pay Bonds and Notes 3,718,699.68 4,620,000.00 6,620,212.10","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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":56,"line":41,"text":" Total Net Debt $ 490,104,150.03 $ 488,649,689.99 $ 450,942,968.24 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":57,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":57,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":57,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":57,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":57,"line":13,"text":" Gross Debt Deductions Net Debt General Debt $ 501,017,849.71 $ 10,913,699.68 $ 490,104,150.03","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":57,"line":15,"text":" General Debt $ 501,017,849.71 $ 10,913,699.68 $ 490,104,150.03 Total Debt $ 501,017,849.71 $ 10,913,699.68 $ 490,104,150.03","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":57,"line":17,"text":" Total Debt $ 501,017,849.71 $ 10,913,699.68 $ 490,104,150.03 Net Debt $490,104,150.03 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":57,"line":19,"text":" Net Debt $490,104,150.03 divided by the average Equalized Valuation Basis per N.J.S.A 40A:2-2 as amended, $111,326,169,763.67, equals 0.440%. 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":57,"line":20,"text":"Net Debt $490,104,150.03 divided by the average Equalized Valuation Basis per N.J.S.A 40A:2-2 as amended, $111,326,169,763.67, equals 0.440%. 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":57,"line":28,"text":"2.0% of Equalized Valuation Basis (County) $ 2,226,523,395.27 Net Debt 490,104,150.03 Remaining Borrowing Power $ 1,736,419,245.24","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":57,"line":32,"text":" General Debt The following is a summary of the County\u2019s General Debt outstanding as of December 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":57,"line":34,"text":" The following is a summary of the County\u2019s General Debt outstanding as of December 31, 2021: A. Serial Bonds 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":58,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":58,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":58,"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, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":58,"line":34,"text":" Changes in Outstanding Debt During 2021 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":58,"line":36,"text":" During 2021 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":59,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":59,"line":6,"text":" Note 10. Pension Obligations 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":59,"line":8,"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, 2021. 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":59,"line":9,"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, 2021. 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":59,"line":10,"text":"updated actuarial valuations for pension obligations for the year ended June 30, 2021. 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, 2020.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":59,"line":17,"text":"Plan Description - The State of New Jersey, Public Employees' Retirement System (PERS) is a cost- sharing multiple-employer defined benefit pension plan administered by the State of New Jersey, Division of Pensions and Benefits (the Division). For additional information about PERS, please refer to Division's Comprehensive Annual Financial Report (CAFR) 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":59,"line":18,"text":"sharing multiple-employer defined benefit pension plan administered by the State of New Jersey, Division of Pensions and Benefits (the Division). For additional information about PERS, please refer to Division's Comprehensive Annual Financial Report (CAFR) 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":59,"line":19,"text":"of Pensions and Benefits (the Division). For additional information about PERS, please refer to Division's Comprehensive Annual Financial Report (CAFR) 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":59,"line":20,"text":"Comprehensive Annual Financial Report (CAFR) 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":59,"line":22,"text":" The vesting and benefit provisions are set by N.J.S.A. 43:15A. PERS provides retirement, death and disability benefits. All benefits vest after ten years of service. 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":59,"line":23,"text":"The vesting and benefit provisions are set by N.J.S.A. 43:15A. PERS provides retirement, death and disability benefits. All benefits vest after ten years of service. The following represents the membership tiers for PERS: ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":59,"line":33,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":59,"line":35,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":59,"line":36,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":59,"line":38,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":59,"line":40,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":59,"line":41,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":59,"line":46,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":59,"line":47,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":59,"line":48,"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 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":60,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":60,"line":16,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":60,"line":18,"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 2020, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":60,"line":19,"text":"Funding for noncontributory group insurance benefits is based on actual claims paid. For the fiscal year 2020, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":60,"line":20,"text":"2020, 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 PERS to contribute 50% of the normal and accrued liability contribution amounts certified for payments","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":60,"line":22,"text":"cost and unfunded accrued liability. Chapter 19, P.L. 2009 provided an option for local employers of PERS to contribute 50% of the normal and accrued liability contribution amounts certified for payments due in State fiscal year 2009. Such employers will be credited with the full payment and any such amounts will not be included in their unfunded liability. The actuaries will determine the unfunded","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":60,"line":23,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":60,"line":27,"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, 2020, the County\u2019s contractually required contribution to PERS plan was $12,977,312.00.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":60,"line":28,"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, 2020, the County\u2019s contractually required contribution to PERS plan was $12,977,312.00. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":60,"line":29,"text":"2012 and will be adjusted by the rate of return on the actuarial value of assets. For the year ended December 31, 2020, the County\u2019s contractually required contribution to PERS plan was $12,977,312.00. Components of Net Pension Liability - At December 31, 2020, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":60,"line":31,"text":" Components of Net Pension Liability - At December 31, 2020, the County\u2019s proportionate share of the PERS net pension liability was $193,451,351.00. The net pension liability was measured as of June 30, 2020. 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":60,"line":32,"text":"Components of Net Pension Liability - At December 31, 2020, the County\u2019s proportionate share of the PERS net pension liability was $193,451,351.00. The net pension liability was measured as of June 30, 2020. 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, 2019, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":60,"line":33,"text":"PERS net pension liability was $193,451,351.00. The net pension liability was measured as of June 30, 2020. 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, 2019, which was rolled forward to June 30, 2020. 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":60,"line":34,"text":"2020. 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, 2019, which was rolled forward to June 30, 2020. 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":60,"line":35,"text":"procedures to roll forward the total pension liability from an actuarial valuation as of July 1, 2019, which was rolled forward to June 30, 2020. 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, 2020. The County\u2019s proportion measured as of June 30, 2020,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":60,"line":49,"text":"Deferred Inflows of Resources 84,168,307 81,212,418 Net Pension Liability 193,451,351 214,804,124 County's portion of the Plan's total Net Pension Liability 1.18628% 1.19213%","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":60,"line":51,"text":" County's portion of the Plan's total Net Pension Liability 1.18628% 1.19213% ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":61,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":61,"line":10,"text":" Pension Expense and Deferred Outflows/Inflows of Resources - At December 31, 2020, the County\u2019s proportionate share of the PERS expense, calculated by the plan as of the June 30, 2020 measurement date is $4,944,811.00. This expense is not recognized by the County because of the regulatory basis 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":61,"line":28,"text":"Net Difference between Projected and Actual Earnings on Pension Plan Investments 6,612,322 - ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":62,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":62,"line":14,"text":"and Actual Experience Year of Pension Plan Deferral: June 30, 2015 5.72 - June 30, 2016 5.57 -","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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":62,"line":22,"text":"Changes of Assumptions Year of Pension Plan Deferral: June 30, 2014 6.44 - June 30, 2015 5.72 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":62,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":62,"line":33,"text":"Plan Investments Year of Pension Plan Deferral: June 30, 2014 - 5.00 June 30, 2015 - 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":62,"line":44,"text":"Proportionate Share of Contributions Year of Pension Plan Deferral: June 30, 2014 6.44 6.44 June 30, 2015 5.72 5.72","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":63,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":63,"line":23,"text":"$ (65,568,377) 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":63,"line":25,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":63,"line":32,"text":" Salary Increases: Through 2026 2.00 - 6.00% Based on Years of Service Thereafter 3.00 - 7.00% 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":63,"line":36,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":63,"line":38,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":64,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":64,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":64,"line":14,"text":"assumptions, the emerging liabilities may be higher or lower than anticipated. The more the experience deviates, the larger the impact on future financial statements. Long-Term Expected Rate of Return - In accordance with State statute, the long-term expected rate 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":64,"line":16,"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, 2020) 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":64,"line":18,"text":"return on plan investments (7.00% at June 30, 2020) 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":64,"line":19,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":64,"line":21,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":64,"line":22,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":64,"line":29,"text":"Target Expected Real Asset Class Allocation Rate of Return U.S. Equity 27.00% 7.71% Non-U.S. Developed Markets Equity 13.50% 8.57%","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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":64,"line":43,"text":"100.00% Discount Rate - The discount rate used to measure the total pension liability was 7.00% as of June 30, 2020. 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":64,"line":44,"text":"Discount Rate - The discount rate used to measure the total pension liability was 7.00% as of June 30, 2020. 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 78% 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":64,"line":49,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":64,"line":50,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":65,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":65,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":65,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":65,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":65,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":65,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":65,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":65,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":65,"line":21,"text":"County's Proportionate Share of the Net Pension Liability $ 245,437,899 $ 193,451,351 $ 152,151,299 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":65,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":65,"line":35,"text":" At June 30, 2020 the State\u2019s proportionate share of the net pensions liability attributed to the County for the PERS special funding situation is $8,264,069.00. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":65,"line":38,"text":" County's Proportionate Share of Net Pension Liability $ 193,451,351 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":65,"line":40,"text":" State of New Jersey's Proportionate Share of Net Pension Liability Associated with the 8,264,069 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":66,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":66,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":66,"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 Comprehensive Annual Financial Report (CAFR) 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":66,"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 Comprehensive Annual Financial Report (CAFR) 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":66,"line":13,"text":"of Pensions and Benefits (the Division). For additional information about PFRS, please refer to the Division\u2019s Comprehensive Annual Financial Report (CAFR) 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":66,"line":14,"text":"Division\u2019s Comprehensive Annual Financial Report (CAFR) 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":66,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":66,"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. The following represents the membership tiers for 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":66,"line":26,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":66,"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 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":66,"line":29,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":66,"line":30,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":66,"line":31,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":66,"line":32,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":66,"line":35,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":66,"line":36,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":66,"line":38,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":66,"line":46,"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 2020, the State contributed an amount less 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":66,"line":49,"text":"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":66,"line":51,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":66,"line":52,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":67,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":67,"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, 2020, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":67,"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, 2020, the County\u2019s contractually required contributions to PFRS plan was $11,019,898.00.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":67,"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, 2020, the County\u2019s contractually required contributions to PFRS plan was $11,019,898.00. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":67,"line":15,"text":" Net Pension Liability and Pension Expense - At December 31, 2020 the County\u2019s proportionate share of the PFRS net pension liability was $127,457,332.00. The net pension liability was measured as of June 30, 2020. 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":67,"line":16,"text":"Net Pension Liability and Pension Expense - At December 31, 2020 the County\u2019s proportionate share of the PFRS net pension liability was $127,457,332.00. The net pension liability was measured as of June 30, 2020. 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, 2019,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":67,"line":17,"text":"of the PFRS net pension liability was $127,457,332.00. The net pension liability was measured as of June 30, 2020. 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, 2019, to the measurement date of June 30, 2020. 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":67,"line":18,"text":"30, 2020. 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, 2019, to the measurement date of June 30, 2020. 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":67,"line":19,"text":"update procedures to roll forward the total pension liability from an actuarial valuation as of July 1, 2019, to the measurement date of June 30, 2020. 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, 2020. The County\u2019s proportion measured as of June 30, 2020,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":67,"line":33,"text":"Deferred Inflows of Resources 38,174,337 46,323,795 Net Pension Liability 127,457,332 119,797,188 County's portion of the Plan's total net pension Liability 0.98641% 0.97891%","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":67,"line":35,"text":" County's portion of the Plan's total net pension Liability 0.98641% 0.97891% ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":67,"line":38,"text":" Pension Expense and Deferred Outflows/Inflows of Resources \u2013 At December 31, 2020, the County\u2019s proportionate share of the PFRS expense, calculated by the plan as of the June 30, 2020 measurement date was $7,168,763.00. This expense is not recognized by the County because of the regulatory basis 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":68,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":68,"line":22,"text":"Net Difference between Projected and Actual Earnings on Pension Plan Investments 7,473,419 - ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":69,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":69,"line":15,"text":"and Actual Experience Year of Pension Plan Deferral: June 30, 2015 - 5.53 June 30, 2016 - 5.58","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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":69,"line":23,"text":"Changes of Assumptions Year of Pension Plan Deferral: June 30, 2014 6.17 - June 30, 2015 5.53 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":69,"line":32,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":69,"line":34,"text":"Plan Investments Year of Pension Plan Deferral: June 30, 2014 - 5.00 June 30, 2015 - 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":69,"line":45,"text":"Proportionate Share of Contributions Year of Pension Plan Deferral: June 30, 2014 6.17 6.17 June 30, 2015 5.53 5.53","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":70,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":70,"line":33,"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. 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":70,"line":34,"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 $19,780,797.00 as of December 31, 2020. The net pension liability was measured as of June 30, 2020.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":70,"line":35,"text":"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 $19,780,797.00 as of December 31, 2020. The net pension liability was measured as of June 30, 2020. 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":70,"line":36,"text":"Additionally, the State\u2019s proportionate share of the PFRS net pension liability attributable to the County is $19,780,797.00 as of December 31, 2020. The net pension liability was measured as of June 30, 2020. 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, 2019, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":70,"line":37,"text":"$19,780,797.00 as of December 31, 2020. The net pension liability was measured as of June 30, 2020. 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, 2019, to the measurement date of June 30, 2020. 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":70,"line":38,"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, 2019, to the measurement date of June 30, 2020. 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":70,"line":39,"text":"procedures to roll forward the total pension liability from an actuarial valuation as of July 1, 2019, to the measurement date of June 30, 2020. 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":70,"line":40,"text":"measurement date of June 30, 2020. 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, 2020 was 0.9864111618%, which was an increase of 0.0075015217%","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":70,"line":45,"text":"December 31, 2020, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":71,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":71,"line":10,"text":" County's Proportionate Share of Net Pension Liability $ 127,457,332 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":71,"line":12,"text":" State of New Jersey's Proportionate Share of Net Pension Liability Associated with the County 19,780,797 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":71,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":71,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":71,"line":29,"text":" Salary Increases: Through all future years 3.25 - 15.25% 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":71,"line":33,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":71,"line":35,"text":" Mortality Rate Table Pub-2010 Safety Employee mortality table PFRS 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":72,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":72,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":72,"line":19,"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, 2020) 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":72,"line":21,"text":"return on plan investments (7.00% at June 30, 2020) 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":72,"line":22,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":72,"line":24,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":72,"line":25,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":72,"line":32,"text":"Target Expected Real Asset Class Allocation Rate of Return U.S. Equity 27.00% 7.71%","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":73,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":73,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":73,"line":10,"text":" Discount Rate - The discount rate used to measure the total pension liability was 7.00% as of June 30, 2020. 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":73,"line":11,"text":"Discount Rate - The discount rate used to measure the total pension liability was 7.00% as of June 30, 2020. 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 78% 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":73,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":73,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":73,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":73,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":73,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":73,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":73,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":73,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":73,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":73,"line":31,"text":"County's Proportionate Share of the Net Pension Liability $ 169,492,017 $ 127,457,332 $ 92,544,315 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":73,"line":34,"text":"State of New Jersey's Proportionate Share of Net Pension Liability associated with the County 26,304,388 19,780,797 14,362,456 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":73,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":73,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":73,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":73,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":74,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":74,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":74,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":74,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":74,"line":28,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":74,"line":31,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":74,"line":33,"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, 2021. 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":74,"line":34,"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, 2021. 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":74,"line":35,"text":"updated actuarial valuations for pension obligations for the year ended June 30, 2021. 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, 2020.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://www.co.ocean.nj.us//WebContentFiles//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":74,"line":41,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":74,"line":42,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":74,"line":45,"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) Comprehensive Annual Financial Report (CAFR), 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":74,"line":46,"text":"Pensions and Benefits\u2019 (the Division) Comprehensive Annual Financial Report (CAFR), 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":74,"line":51,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":74,"line":52,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":74,"line":53,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":74,"line":55,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":75,"line":3,"text":" NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED DECEMBER 31, 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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":75,"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//121e3a1e-1ae2-4ffb-a558-7fe81db8bc0c.pdf","source_label":"county-audits-ocean-county-audit-2021.pdf","page":75,"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."}]