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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.miscellaneous_revenues|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"municipal_budget.miscellaneous_revenues","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":13,"first_period":2008,"last_period":2025,"overlap_periods":"2008;2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.326166113182649,"spearman_levels":0.3516483516483517,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.1662748981288822,"spearman_annual_changes":0.04242424242424243,"positive_log_growth_n":10,"pearson_log_growth":0.342828912305936,"pearson_linear_time_residuals":-0.16265262897225452,"leave_one_out_n":13,"leave_one_out_min_r":0.13402607974742425,"leave_one_out_max_r":0.4899365110268396,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.reserve_for_uncollected_taxes|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"municipal_budget.reserve_for_uncollected_taxes","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":13,"first_period":2008,"last_period":2025,"overlap_periods":"2008;2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.6383761251288831,"spearman_levels":-0.7802197802197802,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.23525291076695307,"spearman_annual_changes":0.030303030303030304,"positive_log_growth_n":10,"pearson_log_growth":0.34834225031799315,"pearson_linear_time_residuals":-0.28169357418548585,"leave_one_out_n":13,"leave_one_out_min_r":-0.8384262666026023,"leave_one_out_max_r":-0.5844048300225885,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.surplus_anticipated|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"municipal_budget.surplus_anticipated","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":12,"first_period":2008,"last_period":2025,"overlap_periods":"2008;2011;2012;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.7926687850478762,"spearman_levels":0.8111888111888111,"consecutive_change_n":8,"change_target_periods":"2012;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.26905215736353166,"spearman_annual_changes":0.3333333333333333,"positive_log_growth_n":7,"pearson_log_growth":0.31769678247828415,"pearson_linear_time_residuals":0.3173482073598294,"leave_one_out_n":12,"leave_one_out_min_r":0.7239923499009134,"leave_one_out_max_r":0.8951381285078547,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_budget_total|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"municipal_budget.utility_budget_total","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":13,"first_period":2008,"last_period":2025,"overlap_periods":"2008;2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.7885275514085514,"spearman_levels":0.7362637362637363,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.04143174713316455,"spearman_annual_changes":-0.15151515151515152,"positive_log_growth_n":10,"pearson_log_growth":-0.1916649528965126,"pearson_linear_time_residuals":-0.09460946516193086,"leave_one_out_n":13,"leave_one_out_min_r":0.7303768586244642,"leave_one_out_max_r":0.8339214138274786,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_capital_improvements|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"municipal_budget.utility_capital_improvements","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":11,"first_period":2012,"last_period":2025,"overlap_periods":"2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.35409374937663335,"spearman_levels":-0.1804063720210461,"consecutive_change_n":9,"change_target_periods":"2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.15614256831106332,"spearman_annual_changes":0.45643546458763845,"positive_log_growth_n":9,"pearson_log_growth":0.37563612410733,"pearson_linear_time_residuals":0.4573649485203537,"leave_one_out_n":11,"leave_one_out_min_r":-0.6845971687852628,"leave_one_out_max_r":-0.11917086150705467,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_debt_service|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"municipal_budget.utility_debt_service","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":13,"first_period":2008,"last_period":2025,"overlap_periods":"2008;2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.4964979080405957,"spearman_levels":0.5164835164835165,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.20474053828029623,"spearman_annual_changes":-0.45454545454545453,"positive_log_growth_n":10,"pearson_log_growth":-0.1814964795916989,"pearson_linear_time_residuals":-0.6213981380106555,"leave_one_out_n":13,"leave_one_out_min_r":0.35338709695640985,"leave_one_out_max_r":0.5867620769555786,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_deferred_charges|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"municipal_budget.utility_deferred_charges","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":13,"first_period":2008,"last_period":2025,"overlap_periods":"2008;2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.6921796343305929,"spearman_levels":0.7912087912087912,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.07881511877281655,"spearman_annual_changes":0.05454545454545454,"positive_log_growth_n":10,"pearson_log_growth":-0.27201686520209195,"pearson_linear_time_residuals":-0.06804177948002449,"leave_one_out_n":13,"leave_one_out_min_r":0.6570916056439565,"leave_one_out_max_r":0.7530417730036701,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_miscellaneous_revenues|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"municipal_budget.utility_miscellaneous_revenues","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":13,"first_period":2008,"last_period":2025,"overlap_periods":"2008;2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.6194077806259655,"spearman_levels":0.7032967032967034,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.29551202192851134,"spearman_annual_changes":-0.34545454545454546,"positive_log_growth_n":10,"pearson_log_growth":-0.43925792800132596,"pearson_linear_time_residuals":-0.4713353558387685,"leave_one_out_n":13,"leave_one_out_min_r":0.5300591608464043,"leave_one_out_max_r":0.6900929505859755,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_other_expenses|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"municipal_budget.utility_other_expenses","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":13,"first_period":2008,"last_period":2025,"overlap_periods":"2008;2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.28748585552144373,"spearman_levels":0.2087912087912088,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.1256732140587789,"spearman_annual_changes":0.006060606060606061,"positive_log_growth_n":10,"pearson_log_growth":-0.020922525057002615,"pearson_linear_time_residuals":0.23573828102884337,"leave_one_out_n":13,"leave_one_out_min_r":0.18179666663450822,"leave_one_out_max_r":0.3881574832087716,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_rents|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"municipal_budget.utility_rents","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":13,"first_period":2008,"last_period":2025,"overlap_periods":"2008;2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.7969839992238897,"spearman_levels":0.8225592375816906,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.04572786103390344,"spearman_annual_changes":-0.07878787878787878,"positive_log_growth_n":10,"pearson_log_growth":-0.1920951526171479,"pearson_linear_time_residuals":-0.090439323198271,"leave_one_out_n":13,"leave_one_out_min_r":0.7447404452810719,"leave_one_out_max_r":0.8515326395940472,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_salaries_wages|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"municipal_budget.utility_salaries_wages","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":13,"first_period":2008,"last_period":2025,"overlap_periods":"2008;2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.77892394815845,"spearman_levels":0.7142857142857143,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.39366860338792675,"spearman_annual_changes":-0.22424242424242424,"positive_log_growth_n":10,"pearson_log_growth":-0.3427090572629614,"pearson_linear_time_residuals":0.009851789082936756,"leave_one_out_n":13,"leave_one_out_min_r":0.7301952424150552,"leave_one_out_max_r":0.8547756211036207,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_surplus|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"municipal_budget.utility_surplus","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":13,"first_period":2008,"last_period":2025,"overlap_periods":"2008;2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.6178001985830817,"spearman_levels":0.5922887488327018,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.2600473524413766,"spearman_annual_changes":0.43161293601284584,"positive_log_growth_n":7,"pearson_log_growth":0.8988212334970364,"pearson_linear_time_residuals":0.5468865868757281,"leave_one_out_n":13,"leave_one_out_min_r":0.5241929286063692,"leave_one_out_max_r":0.7238237042721632,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_total_appropriations|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"municipal_budget.utility_total_appropriations","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":13,"first_period":2008,"last_period":2025,"overlap_periods":"2008;2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.7885275514085514,"spearman_levels":0.7362637362637363,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.04143174713316455,"spearman_annual_changes":-0.15151515151515152,"positive_log_growth_n":10,"pearson_log_growth":-0.1916649528965126,"pearson_linear_time_residuals":-0.09460946516193086,"leave_one_out_n":13,"leave_one_out_min_r":0.7303768586244642,"leave_one_out_max_r":0.8339214138274786,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.equalized_valuation_basis|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"municipal_debt.equalized_valuation_basis","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":12,"first_period":2011,"last_period":2025,"overlap_periods":"2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.5651159692998874,"spearman_levels":0.6293706293706294,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.09846847474429898,"spearman_annual_changes":-0.06666666666666667,"positive_log_growth_n":10,"pearson_log_growth":-0.16718438545487826,"pearson_linear_time_residuals":-0.3569312432145543,"leave_one_out_n":12,"leave_one_out_min_r":0.38850189717949557,"leave_one_out_max_r":0.6713758576744263,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.general_obligation_deductions|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"municipal_debt.general_obligation_deductions","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":12,"first_period":2011,"last_period":2025,"overlap_periods":"2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.01894651108603249,"spearman_levels":-0.131013944022344,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.06773849926933644,"spearman_annual_changes":0.17407765595569785,"positive_log_growth_n":0,"pearson_log_growth":null,"pearson_linear_time_residuals":0.38383157779960414,"leave_one_out_n":11,"leave_one_out_min_r":-0.03457428963288692,"leave_one_out_max_r":0.0676881727155076,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.general_obligation_gross_debt|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"municipal_debt.general_obligation_gross_debt","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":12,"first_period":2011,"last_period":2025,"overlap_periods":"2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.3700370444076323,"spearman_levels":0.43356643356643354,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.012325909634932474,"spearman_annual_changes":0.10303030303030303,"positive_log_growth_n":10,"pearson_log_growth":0.09366312956515987,"pearson_linear_time_residuals":-0.13632133831949117,"leave_one_out_n":12,"leave_one_out_min_r":0.20064976852628635,"leave_one_out_max_r":0.5129166886213373,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.general_obligation_net_debt|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"municipal_debt.general_obligation_net_debt","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":12,"first_period":2011,"last_period":2025,"overlap_periods":"2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.3669150824068126,"spearman_levels":0.4405594405594406,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.008198925713466327,"spearman_annual_changes":0.04242424242424243,"positive_log_growth_n":10,"pearson_log_growth":0.09126576748210224,"pearson_linear_time_residuals":-0.16771972107201058,"leave_one_out_n":12,"leave_one_out_min_r":0.20153140175538187,"leave_one_out_max_r":0.5126444661392026,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.net_debt_rate_percent|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"municipal_debt.net_debt_rate_percent","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"percent","overlap_n":12,"first_period":2011,"last_period":2025,"overlap_periods":"2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.2368172894604136,"spearman_levels":-0.4755244755244755,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.03241555301429838,"spearman_annual_changes":-0.030303030303030304,"positive_log_growth_n":10,"pearson_log_growth":-0.1413558642823929,"pearson_linear_time_residuals":0.4332318827875155,"leave_one_out_n":12,"leave_one_out_min_r":-0.5940397009387308,"leave_one_out_max_r":-0.11894632640994093,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.school_deductions|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"municipal_debt.school_deductions","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":12,"first_period":2011,"last_period":2025,"overlap_periods":"2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.14319759982353364,"spearman_levels":0.1958041958041958,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.327807994066344,"spearman_annual_changes":0.2,"positive_log_growth_n":9,"pearson_log_growth":0.7372879798475712,"pearson_linear_time_residuals":0.24468376366427586,"leave_one_out_n":12,"leave_one_out_min_r":0.05567372616811432,"leave_one_out_max_r":0.2572537147582156,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.school_gross_debt|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"municipal_debt.school_gross_debt","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":12,"first_period":2011,"last_period":2025,"overlap_periods":"2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.18024293782971404,"spearman_levels":0.06293706293706294,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.6472545596559225,"spearman_annual_changes":0.23636363636363636,"positive_log_growth_n":10,"pearson_log_growth":0.7336750311838321,"pearson_linear_time_residuals":0.744400787024073,"leave_one_out_n":12,"leave_one_out_min_r":0.04232605136174897,"leave_one_out_max_r":0.37344324820439073,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.school_net_debt|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"municipal_debt.school_net_debt","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":12,"first_period":2011,"last_period":2025,"overlap_periods":"2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.018946511086032493,"spearman_levels":-0.131013944022344,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.06773849926933644,"spearman_annual_changes":0.17407765595569785,"positive_log_growth_n":0,"pearson_log_growth":null,"pearson_linear_time_residuals":0.3838315777996042,"leave_one_out_n":11,"leave_one_out_min_r":-0.03457428963288693,"leave_one_out_max_r":0.0676881727155076,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.total_deductions|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"municipal_debt.total_deductions","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":12,"first_period":2011,"last_period":2025,"overlap_periods":"2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.2815210835984175,"spearman_levels":0.3076923076923077,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.3298388736598843,"spearman_annual_changes":0.34545454545454546,"positive_log_growth_n":10,"pearson_log_growth":0.32401634087828557,"pearson_linear_time_residuals":0.17138308063524224,"leave_one_out_n":12,"leave_one_out_min_r":0.1835611144829364,"leave_one_out_max_r":0.4075313885661925,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.total_gross_debt|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"municipal_debt.total_gross_debt","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":12,"first_period":2011,"last_period":2025,"overlap_periods":"2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.3092133008722897,"spearman_levels":0.32867132867132864,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.6611620399638143,"spearman_annual_changes":0.6363636363636364,"positive_log_growth_n":10,"pearson_log_growth":0.7310009163028288,"pearson_linear_time_residuals":0.7214298673314993,"leave_one_out_n":12,"leave_one_out_min_r":0.17711755470776883,"leave_one_out_max_r":0.47150352347932795,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.total_net_debt|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"municipal_debt.total_net_debt","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":12,"first_period":2011,"last_period":2025,"overlap_periods":"2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.047818030732716704,"spearman_levels":-0.02097902097902098,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.040792196239480404,"spearman_annual_changes":-0.05454545454545454,"positive_log_growth_n":10,"pearson_log_growth":-0.18382505834537013,"pearson_linear_time_residuals":0.34796223226677137,"leave_one_out_n":12,"leave_one_out_min_r":-0.24841787780028143,"leave_one_out_max_r":-0.007777276123862344,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.utility_deductions|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"municipal_debt.utility_deductions","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":12,"first_period":2011,"last_period":2025,"overlap_periods":"2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.5152714811696733,"spearman_levels":0.40559440559440557,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.28753312411134124,"spearman_annual_changes":0.34545454545454546,"positive_log_growth_n":10,"pearson_log_growth":0.4169691825680855,"pearson_linear_time_residuals":-0.11950368844712417,"leave_one_out_n":12,"leave_one_out_min_r":0.39797613523247377,"leave_one_out_max_r":0.6444770250560187,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.utility_gross_debt|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"municipal_debt.utility_gross_debt","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":12,"first_period":2011,"last_period":2025,"overlap_periods":"2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.3754003054301025,"spearman_levels":0.17482517482517482,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.011815509001302855,"spearman_annual_changes":0.2606060606060606,"positive_log_growth_n":10,"pearson_log_growth":-0.24897969287534216,"pearson_linear_time_residuals":0.2780722987930491,"leave_one_out_n":12,"leave_one_out_min_r":0.01450835791721211,"leave_one_out_max_r":0.5166324528262644,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.utility_net_debt|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"municipal_debt.utility_net_debt","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":12,"first_period":2011,"last_period":2025,"overlap_periods":"2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.3558764180734522,"spearman_levels":-0.36612043598812405,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.25370114324603055,"spearman_annual_changes":-0.03232540919176179,"positive_log_growth_n":1,"pearson_log_growth":null,"pearson_linear_time_residuals":0.2076160464476799,"leave_one_out_n":12,"leave_one_out_min_r":-0.5175789412549457,"leave_one_out_max_r":-0.2042210586919425,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.average_residential_property_value|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"property_tax.average_residential_property_value","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":13,"first_period":2008,"last_period":2025,"overlap_periods":"2008;2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.36933249581375793,"spearman_levels":0.7252747252747253,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.06689895584409276,"spearman_annual_changes":-0.23636363636363636,"positive_log_growth_n":10,"pearson_log_growth":-0.17599077471431657,"pearson_linear_time_residuals":-0.36380143442401003,"leave_one_out_n":13,"leave_one_out_min_r":0.34259437064837633,"leave_one_out_max_r":0.6993934560402864,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.average_total_property_taxes|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"property_tax.average_total_property_taxes","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":13,"first_period":2008,"last_period":2025,"overlap_periods":"2008;2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.8561741983814259,"spearman_levels":0.8241758241758241,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.5338951954619704,"spearman_annual_changes":0.41818181818181815,"positive_log_growth_n":10,"pearson_log_growth":0.3278362641115534,"pearson_linear_time_residuals":0.20503226629326374,"leave_one_out_n":13,"leave_one_out_min_r":0.8141731094768017,"leave_one_out_max_r":0.8903923590045618,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.county_rate|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"property_tax.county_rate","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"percentage_points","overlap_n":13,"first_period":2008,"last_period":2025,"overlap_periods":"2008;2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.090303936219288,"spearman_levels":0.6153846153846154,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.6185610321277528,"spearman_annual_changes":0.5636363636363636,"positive_log_growth_n":10,"pearson_log_growth":0.36425763395211375,"pearson_linear_time_residuals":0.35113558848643284,"leave_one_out_n":13,"leave_one_out_min_r":-0.02015595515369637,"leave_one_out_max_r":0.8154564261589465,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.county_taxes_or_total_county_levy|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"property_tax.county_taxes_or_total_county_levy","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":13,"first_period":2008,"last_period":2025,"overlap_periods":"2008;2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.8143159102304213,"spearman_levels":0.8241758241758241,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.5390641563741582,"spearman_annual_changes":0.44242424242424244,"positive_log_growth_n":10,"pearson_log_growth":0.27387097956778683,"pearson_linear_time_residuals":0.10412779894162219,"leave_one_out_n":13,"leave_one_out_min_r":0.7657234929999637,"leave_one_out_max_r":0.8625053000119393,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.district_school_tax_levy|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"property_tax.district_school_tax_levy","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":13,"first_period":2008,"last_period":2025,"overlap_periods":"2008;2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.8662774899784179,"spearman_levels":0.8241758241758241,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.4823255416362721,"spearman_annual_changes":0.2727272727272727,"positive_log_growth_n":10,"pearson_log_growth":0.4044451505597191,"pearson_linear_time_residuals":0.3421584184209662,"leave_one_out_n":13,"leave_one_out_min_r":0.8280191359636967,"leave_one_out_max_r":0.8937088833907604,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.local_municipal_purposes_levy|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"property_tax.local_municipal_purposes_levy","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":13,"first_period":2008,"last_period":2025,"overlap_periods":"2008;2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.8209977114187702,"spearman_levels":0.8241758241758241,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.008731463089866663,"spearman_annual_changes":-0.16363636363636364,"positive_log_growth_n":10,"pearson_log_growth":-0.43268059877658854,"pearson_linear_time_residuals":-0.2728401974124625,"leave_one_out_n":13,"leave_one_out_min_r":0.7709477457123541,"leave_one_out_max_r":0.85761250995077,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.municipal_rate|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"property_tax.municipal_rate","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"percentage_points","overlap_n":13,"first_period":2008,"last_period":2025,"overlap_periods":"2008;2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.007678324757090961,"spearman_levels":0.6098901098901099,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.06343500935089577,"spearman_annual_changes":0.18787878787878787,"positive_log_growth_n":10,"pearson_log_growth":-0.26847357162530194,"pearson_linear_time_residuals":0.34496609013755164,"leave_one_out_n":13,"leave_one_out_min_r":-0.10986906662307434,"leave_one_out_max_r":0.858799727236089,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.net_valuation_taxable|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"property_tax.net_valuation_taxable","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":13,"first_period":2008,"last_period":2025,"overlap_periods":"2008;2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.3596331486928928,"spearman_levels":0.6923076923076923,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.20745422515703815,"spearman_annual_changes":-0.28484848484848485,"positive_log_growth_n":10,"pearson_log_growth":-0.33443231377996546,"pearson_linear_time_residuals":-0.3702697159578583,"leave_one_out_n":13,"leave_one_out_min_r":0.333549464737814,"leave_one_out_max_r":0.6498763349241072,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.school_rate|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"property_tax.school_rate","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"percentage_points","overlap_n":13,"first_period":2008,"last_period":2025,"overlap_periods":"2008;2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.14197630949669462,"spearman_levels":0.6098901098901099,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.5811076499217689,"spearman_annual_changes":0.5151515151515151,"positive_log_growth_n":10,"pearson_log_growth":0.5207773995313385,"pearson_linear_time_residuals":0.37371496728802583,"leave_one_out_n":13,"leave_one_out_min_r":0.019726014102671743,"leave_one_out_max_r":0.894466491968478,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.total_levy|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"property_tax.total_levy","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":13,"first_period":2008,"last_period":2025,"overlap_periods":"2008;2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.8525080803660009,"spearman_levels":0.8241758241758241,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.5023361648382377,"spearman_annual_changes":0.41818181818181815,"positive_log_growth_n":10,"pearson_log_growth":0.2736187951099996,"pearson_linear_time_residuals":0.16242169752377394,"leave_one_out_n":13,"leave_one_out_min_r":0.8092785541239307,"leave_one_out_max_r":0.8863210187182201,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.total_local_municipal_tax_levy|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"property_tax.total_local_municipal_tax_levy","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":13,"first_period":2008,"last_period":2025,"overlap_periods":"2008;2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.8211164502981166,"spearman_levels":0.8241758241758241,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.008618759892333258,"spearman_annual_changes":-0.16363636363636364,"positive_log_growth_n":10,"pearson_log_growth":-0.4323792906156019,"pearson_linear_time_residuals":-0.2722167363330717,"leave_one_out_n":13,"leave_one_out_min_r":0.7710815676133511,"leave_one_out_max_r":0.8577372758611587,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.total_rate|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"property_tax.total_rate","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"percentage_points","overlap_n":13,"first_period":2008,"last_period":2025,"overlap_periods":"2008;2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.10059744963908906,"spearman_levels":0.6098901098901099,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.6246164326962708,"spearman_annual_changes":0.5757575757575758,"positive_log_growth_n":10,"pearson_log_growth":0.416489912844877,"pearson_linear_time_residuals":0.3629570611464766,"leave_one_out_n":13,"leave_one_out_min_r":-0.017067971070649234,"leave_one_out_max_r":0.8788777448099327,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.total_school_levy|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"property_tax.total_school_levy","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":13,"first_period":2008,"last_period":2025,"overlap_periods":"2008;2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.8662774899784179,"spearman_levels":0.8241758241758241,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.4823255416362721,"spearman_annual_changes":0.2727272727272727,"positive_log_growth_n":10,"pearson_log_growth":0.4044451505597191,"pearson_linear_time_residuals":0.3421584184209662,"leave_one_out_n":13,"leave_one_out_min_r":0.8280191359636967,"leave_one_out_max_r":0.8937088833907604,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_debt_service_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"ratio.municipal_debt_service_share","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":13,"first_period":2008,"last_period":2025,"overlap_periods":"2008;2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.211663943161514,"spearman_levels":-0.3131868131868132,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.26920052477527934,"spearman_annual_changes":-0.3575757575757576,"positive_log_growth_n":10,"pearson_log_growth":-0.15707029279607693,"pearson_linear_time_residuals":-0.5805445737236145,"leave_one_out_n":13,"leave_one_out_min_r":-0.6011891416579145,"leave_one_out_max_r":-0.0992758185311457,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_delinquent_receipts_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"ratio.municipal_delinquent_receipts_share","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":13,"first_period":2008,"last_period":2025,"overlap_periods":"2008;2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.8434918614375497,"spearman_levels":-0.7252747252747253,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.3477638907697778,"spearman_annual_changes":-0.04242424242424243,"positive_log_growth_n":10,"pearson_log_growth":0.3790462569094485,"pearson_linear_time_residuals":-0.3506611157752527,"leave_one_out_n":13,"leave_one_out_min_r":-0.891267901556233,"leave_one_out_max_r":-0.8165893223209413,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_fund_balance_to_tax_levy|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"ratio.municipal_fund_balance_to_tax_levy","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":12,"first_period":2011,"last_period":2025,"overlap_periods":"2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.758438810589527,"spearman_levels":0.6713286713286714,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.41999186302726627,"spearman_annual_changes":0.38181818181818183,"positive_log_growth_n":10,"pearson_log_growth":0.7589213040661379,"pearson_linear_time_residuals":0.6212403640608397,"leave_one_out_n":12,"leave_one_out_min_r":0.6501915037318411,"leave_one_out_max_r":0.9665135472808292,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_local_tax_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"ratio.municipal_local_tax_share","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":13,"first_period":2008,"last_period":2025,"overlap_periods":"2008;2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.19661758686326905,"spearman_levels":-0.17032967032967034,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.4126617595843624,"spearman_annual_changes":-0.2727272727272727,"positive_log_growth_n":10,"pearson_log_growth":-0.5207425114028312,"pearson_linear_time_residuals":-0.17799443402539586,"leave_one_out_n":13,"leave_one_out_min_r":-0.3708523657572467,"leave_one_out_max_r":0.052497728277135315,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_surplus_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"ratio.municipal_surplus_share","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":12,"first_period":2008,"last_period":2025,"overlap_periods":"2008;2011;2012;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.7066013928906277,"spearman_levels":0.6923076923076923,"consecutive_change_n":8,"change_target_periods":"2012;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.13836090218292532,"spearman_annual_changes":0.42857142857142855,"positive_log_growth_n":7,"pearson_log_growth":0.297161799035499,"pearson_linear_time_residuals":0.313311128264446,"leave_one_out_n":12,"leave_one_out_min_r":0.5999974709994808,"leave_one_out_max_r":0.8182530951141164,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_uncollected_reserve_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"ratio.municipal_uncollected_reserve_share","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":13,"first_period":2008,"last_period":2025,"overlap_periods":"2008;2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.8111357105293306,"spearman_levels":-0.8461538461538461,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.1993889747903093,"spearman_annual_changes":0.05454545454545454,"positive_log_growth_n":10,"pearson_log_growth":0.261949839437478,"pearson_linear_time_residuals":-0.31337271396380534,"leave_one_out_n":13,"leave_one_out_min_r":-0.9262319220256313,"leave_one_out_max_r":-0.7763692437988936,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_utility_budget_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"ratio.municipal_utility_budget_share","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":13,"first_period":2008,"last_period":2025,"overlap_periods":"2008;2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.5320779168573462,"spearman_levels":-0.5604395604395604,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.24888526958131926,"spearman_annual_changes":-0.38181818181818183,"positive_log_growth_n":10,"pearson_log_growth":-0.36450664626124035,"pearson_linear_time_residuals":-0.09102370398205925,"leave_one_out_n":13,"leave_one_out_min_r":-0.633038478924748,"leave_one_out_max_r":-0.40592536362870274,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.property_county_share_of_levy|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"ratio.property_county_share_of_levy","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":13,"first_period":2008,"last_period":2025,"overlap_periods":"2008;2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.007662219422610359,"spearman_levels":-0.005494505494505495,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.4838726311431558,"spearman_annual_changes":0.45454545454545453,"positive_log_growth_n":10,"pearson_log_growth":0.22114314755478073,"pearson_linear_time_residuals":0.05957763384415258,"leave_one_out_n":13,"leave_one_out_min_r":-0.4314345500686407,"leave_one_out_max_r":0.09956588807491837,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.property_municipal_share_of_levy|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"ratio.property_municipal_share_of_levy","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":13,"first_period":2008,"last_period":2025,"overlap_periods":"2008;2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.8316899988788242,"spearman_levels":-0.8241758241758241,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.607579912573375,"spearman_annual_changes":-0.4666666666666667,"positive_log_growth_n":10,"pearson_log_growth":-0.612632837462356,"pearson_linear_time_residuals":-0.5314400721955957,"leave_one_out_n":13,"leave_one_out_min_r":-0.8626099595984241,"leave_one_out_max_r":-0.7820883323153675,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.property_school_share_of_levy|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"ratio.property_school_share_of_levy","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":13,"first_period":2008,"last_period":2025,"overlap_periods":"2008;2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.7118017176960633,"spearman_levels":0.7307692307692307,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.08224070109072702,"spearman_annual_changes":-0.10303030303030303,"positive_log_growth_n":10,"pearson_log_growth":0.34657042175274855,"pearson_linear_time_residuals":0.3212279261317515,"leave_one_out_n":13,"leave_one_out_min_r":0.653226461928101,"leave_one_out_max_r":0.8294810586830715,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"utility_income.consumer_accounts_receivable|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"utility_income.consumer_accounts_receivable","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":11,"first_period":2008,"last_period":2023,"overlap_periods":"2008;2011;2012;2013;2014;2015;2019;2020;2021;2022;2023","pearson_levels":0.5896907608501797,"spearman_levels":0.6272727272727273,"consecutive_change_n":8,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023","pearson_annual_changes":0.03738574672503473,"spearman_annual_changes":0.023809523809523808,"positive_log_growth_n":8,"pearson_log_growth":0.24024403206783035,"pearson_linear_time_residuals":-0.432302110498964,"leave_one_out_n":11,"leave_one_out_min_r":0.5509222461659714,"leave_one_out_max_r":0.6835498568461122,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"utility_income.listed_financing_and_credit_income|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"utility_income.listed_financing_and_credit_income","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":13,"first_period":2008,"last_period":2025,"overlap_periods":"2008;2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.5315240871501764,"spearman_levels":0.44505494505494503,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.04356675638568391,"spearman_annual_changes":0.2,"positive_log_growth_n":10,"pearson_log_growth":0.3799690047707226,"pearson_linear_time_residuals":0.5316372570095643,"leave_one_out_n":13,"leave_one_out_min_r":0.3366980569422527,"leave_one_out_max_r":0.6813513124353965,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"utility_income.listed_financing_and_credit_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"utility_income.listed_financing_and_credit_share","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":13,"first_period":2008,"last_period":2025,"overlap_periods":"2008;2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.30794924899665604,"spearman_levels":0.2692307692307692,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.05638856364110112,"spearman_annual_changes":0.2,"positive_log_growth_n":10,"pearson_log_growth":0.38169504477401567,"pearson_linear_time_residuals":0.5487758293315687,"leave_one_out_n":13,"leave_one_out_min_r":0.03560829784655385,"leave_one_out_max_r":0.5950528571507746,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","series_b_id":"utility_income.listed_reserve_and_cancellation_credits|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_reported_statutory_excess","metric_b_id":"utility_income.listed_reserve_and_cancellation_credits","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":13,"first_period":2008,"last_period":2025,"overlap_periods":"2008;2011;2012;2013;2014;2015;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.2215391199924756,"spearman_levels":0.14835164835164835,"consecutive_change_n":10,"change_target_periods":"2012;2013;2014;2015;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.12193613505872164,"spearman_annual_changes":-0.17575757575757575,"positive_log_growth_n":10,"pearson_log_growth":0.19020085753277996,"pearson_linear_time_residuals":0.32391170350132287,"leave_one_out_n":13,"leave_one_out_min_r":0.0016072805197117981,"leave_one_out_max_r":0.3813235279030787,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance|derived|Point Pleasant Borough|calendar_year","series_b_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance","metric_b_id":"municipal_audit.current_fund_revenue_total","scenario_a":"derived","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.06916961851069557,"spearman_levels":-0.13383458646616542,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.1745166369774287,"spearman_annual_changes":0.10877192982456141,"positive_log_growth_n":7,"pearson_log_growth":0.3374879224000876,"pearson_linear_time_residuals":-0.05369129251269887,"leave_one_out_n":20,"leave_one_out_min_r":-0.18254585403556114,"leave_one_out_max_r":0.019794788943466188,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance|derived|Point Pleasant Borough|calendar_year","series_b_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance","metric_b_id":"municipal_audit.current_fund_utilized_balance","scenario_a":"derived","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.3681211097479002,"spearman_levels":-0.4591647638915329,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.867547522889335,"spearman_annual_changes":-0.8538833643428251,"positive_log_growth_n":6,"pearson_log_growth":-0.4311572121349116,"pearson_linear_time_residuals":-0.5231098022861149,"leave_one_out_n":20,"leave_one_out_min_r":-0.4971404165057039,"leave_one_out_max_r":-0.20780292532196695,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance|derived|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_rents|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance","metric_b_id":"municipal_budget.utility_rents","scenario_a":"derived","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.16550626222115872,"spearman_levels":0.019315196206335955,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.2738956048936917,"spearman_annual_changes":0.0722767262038587,"positive_log_growth_n":7,"pearson_log_growth":-0.09851888809239824,"pearson_linear_time_residuals":0.4328980810156654,"leave_one_out_n":19,"leave_one_out_min_r":-0.013918276408296388,"leave_one_out_max_r":0.24675276958007153,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance|derived|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_salaries_wages|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance","metric_b_id":"municipal_budget.utility_salaries_wages","scenario_a":"derived","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.17172451828491633,"spearman_levels":0.07894736842105263,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.18360106130546522,"spearman_annual_changes":-0.18472652218782248,"positive_log_growth_n":7,"pearson_log_growth":-0.5719295456225597,"pearson_linear_time_residuals":0.32219027110517284,"leave_one_out_n":19,"leave_one_out_min_r":0.024658467710125788,"leave_one_out_max_r":0.2368755880903648,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance|derived|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_surplus|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance","metric_b_id":"municipal_budget.utility_surplus","scenario_a":"derived","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.22282769516869955,"spearman_levels":-0.29688211977330325,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.1337033426564512,"spearman_annual_changes":-0.1768359521631444,"positive_log_growth_n":5,"pearson_log_growth":-0.7212571192387098,"pearson_linear_time_residuals":-0.24110647802817964,"leave_one_out_n":19,"leave_one_out_min_r":-0.45509663718789345,"leave_one_out_max_r":0.05016465333421332,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance|derived|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.total_gross_debt|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance","metric_b_id":"municipal_debt.total_gross_debt","scenario_a":"derived","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.557636455793856,"spearman_levels":0.3941176470588235,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.2130859150866698,"spearman_annual_changes":0.1357142857142857,"positive_log_growth_n":7,"pearson_log_growth":0.40019279398728774,"pearson_linear_time_residuals":0.5573195262068198,"leave_one_out_n":16,"leave_one_out_min_r":0.41531518278890717,"leave_one_out_max_r":0.6777591165955403,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance|derived|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.total_net_debt|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance","metric_b_id":"municipal_debt.total_net_debt","scenario_a":"derived","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.09840435084001865,"spearman_levels":-0.1676470588235294,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.4647541607039111,"spearman_annual_changes":-0.5392857142857143,"positive_log_growth_n":7,"pearson_log_growth":-0.553130821754191,"pearson_linear_time_residuals":-0.11080296028421827,"leave_one_out_n":16,"leave_one_out_min_r":-0.32705099135059207,"leave_one_out_max_r":-0.028707138300777594,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance|derived|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.utility_gross_debt|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance","metric_b_id":"municipal_debt.utility_gross_debt","scenario_a":"derived","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.3553140449829553,"spearman_levels":0.36764705882352944,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.014672907747002223,"spearman_annual_changes":-0.075,"positive_log_growth_n":7,"pearson_log_growth":0.7318113749825835,"pearson_linear_time_residuals":0.37904999157414954,"leave_one_out_n":16,"leave_one_out_min_r":0.19666945851030151,"leave_one_out_max_r":0.46318778890982054,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance|derived|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.school_rate|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance","metric_b_id":"property_tax.school_rate","scenario_a":"derived","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"percentage_points","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.02627744295473013,"spearman_levels":-0.13383458646616542,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.33687131257847175,"spearman_annual_changes":0.06315789473684211,"positive_log_growth_n":7,"pearson_log_growth":-0.01925899872041494,"pearson_linear_time_residuals":-0.0010682239160450132,"leave_one_out_n":20,"leave_one_out_min_r":-0.08568129408101843,"leave_one_out_max_r":0.1348984364698124,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance|derived|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.total_levy|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance","metric_b_id":"property_tax.total_levy","scenario_a":"derived","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.09172814207232871,"spearman_levels":-0.13383458646616542,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.13552485422723046,"spearman_annual_changes":-0.09649122807017543,"positive_log_growth_n":7,"pearson_log_growth":-0.11355585779851395,"pearson_linear_time_residuals":-0.21910916563289348,"leave_one_out_n":20,"leave_one_out_min_r":-0.2033002510353879,"leave_one_out_max_r":0.003931143992100428,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance|derived|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.total_local_municipal_tax_levy|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance","metric_b_id":"property_tax.total_local_municipal_tax_levy","scenario_a":"derived","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.0684821777202632,"spearman_levels":-0.13383458646616542,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.08423623598532995,"spearman_annual_changes":-0.0824561403508772,"positive_log_growth_n":7,"pearson_log_growth":-0.036828465009723824,"pearson_linear_time_residuals":-0.05556081816448304,"leave_one_out_n":20,"leave_one_out_min_r":-0.1892437117595394,"leave_one_out_max_r":0.049893217670138976,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance|derived|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.total_rate|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance","metric_b_id":"property_tax.total_rate","scenario_a":"derived","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"percentage_points","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.02399570011951423,"spearman_levels":-0.13383458646616542,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.32815451132147566,"spearman_annual_changes":0.02456140350877193,"positive_log_growth_n":7,"pearson_log_growth":-0.1181777276301927,"pearson_linear_time_residuals":-0.0049339930472718915,"leave_one_out_n":20,"leave_one_out_min_r":-0.08541811124197789,"leave_one_out_max_r":0.12838876082598719,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance|derived|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.total_school_levy|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance","metric_b_id":"property_tax.total_school_levy","scenario_a":"derived","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.08811677717352126,"spearman_levels":-0.13383458646616542,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.09149386990227633,"spearman_annual_changes":-0.10526315789473684,"positive_log_growth_n":7,"pearson_log_growth":-0.0127754644985931,"pearson_linear_time_residuals":-0.23356280968281973,"leave_one_out_n":20,"leave_one_out_min_r":-0.19844339441534345,"leave_one_out_max_r":0.002106774974956506,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance|derived|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_debt_service_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance","metric_b_id":"ratio.municipal_debt_service_share","scenario_a":"derived","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.13499839185930862,"spearman_levels":0.15087719298245614,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.28576484624849796,"spearman_annual_changes":0.2631578947368421,"positive_log_growth_n":7,"pearson_log_growth":0.30641644022809633,"pearson_linear_time_residuals":0.13072119120100206,"leave_one_out_n":19,"leave_one_out_min_r":-0.006935830655697335,"leave_one_out_max_r":0.3311735592796234,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance|derived|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_delinquent_receipts_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance","metric_b_id":"ratio.municipal_delinquent_receipts_share","scenario_a":"derived","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.045207430878650874,"spearman_levels":0.19473684210526315,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.5178416118531041,"spearman_annual_changes":0.43653250773993807,"positive_log_growth_n":7,"pearson_log_growth":0.14092993069593368,"pearson_linear_time_residuals":0.1434653833474606,"leave_one_out_n":19,"leave_one_out_min_r":-0.15589417175082063,"leave_one_out_max_r":0.20364437412541256,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance|derived|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_fund_balance_to_tax_levy|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance","metric_b_id":"ratio.municipal_fund_balance_to_tax_levy","scenario_a":"derived","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.4532664625583592,"spearman_levels":0.17647058823529413,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.7181243705171924,"spearman_annual_changes":0.7107142857142857,"positive_log_growth_n":7,"pearson_log_growth":0.41964264631505155,"pearson_linear_time_residuals":0.5895921802029196,"leave_one_out_n":16,"leave_one_out_min_r":0.28224222832148393,"leave_one_out_max_r":0.5732857627760691,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance|derived|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_local_tax_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance","metric_b_id":"ratio.municipal_local_tax_share","scenario_a":"derived","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.03579044253965489,"spearman_levels":0.14210526315789473,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.5323332451374041,"spearman_annual_changes":-0.3828689370485036,"positive_log_growth_n":7,"pearson_log_growth":-0.2725909961897216,"pearson_linear_time_residuals":0.03215346365461377,"leave_one_out_n":19,"leave_one_out_min_r":-0.0718067087925432,"leave_one_out_max_r":0.21937156745549624,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance|derived|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_surplus_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance","metric_b_id":"ratio.municipal_surplus_share","scenario_a":"derived","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":18,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.28828131022452536,"spearman_levels":-0.23426212590299278,"consecutive_change_n":16,"change_target_periods":"2008;2009;2010;2011;2012;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.8799787762215315,"spearman_annual_changes":-0.9264705882352942,"positive_log_growth_n":6,"pearson_log_growth":-0.42838872125433664,"pearson_linear_time_residuals":-0.4405820585679897,"leave_one_out_n":18,"leave_one_out_min_r":-0.43314562863927847,"leave_one_out_max_r":0.07451756473171713,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance|derived|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_uncollected_reserve_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance","metric_b_id":"ratio.municipal_uncollected_reserve_share","scenario_a":"derived","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.16378649558687636,"spearman_levels":0.22807017543859648,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.38582518332371857,"spearman_annual_changes":0.43653250773993807,"positive_log_growth_n":7,"pearson_log_growth":0.5116976061868372,"pearson_linear_time_residuals":0.36886203828615594,"leave_one_out_n":19,"leave_one_out_min_r":-0.0877426836711429,"leave_one_out_max_r":0.3678969059229448,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance|derived|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_utility_budget_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance","metric_b_id":"ratio.municipal_utility_budget_share","scenario_a":"derived","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.06119042557956376,"spearman_levels":0.08596491228070176,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.08744215357499253,"spearman_annual_changes":-0.21362229102167182,"positive_log_growth_n":7,"pearson_log_growth":-0.7591957322865736,"pearson_linear_time_residuals":0.07750992046106041,"leave_one_out_n":19,"leave_one_out_min_r":-0.17009536825586968,"leave_one_out_max_r":0.3022051753586916,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance|derived|Point Pleasant Borough|calendar_year","series_b_id":"ratio.property_county_share_of_levy|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance","metric_b_id":"ratio.property_county_share_of_levy","scenario_a":"derived","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.18797408764379853,"spearman_levels":-0.22105263157894736,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.16890296978208683,"spearman_annual_changes":-0.21052631578947367,"positive_log_growth_n":7,"pearson_log_growth":-0.3684044347851896,"pearson_linear_time_residuals":-0.20365948918802615,"leave_one_out_n":20,"leave_one_out_min_r":-0.28423162756502945,"leave_one_out_max_r":-0.11884116083828278,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance|derived|Point Pleasant Borough|calendar_year","series_b_id":"ratio.property_school_share_of_levy|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance","metric_b_id":"ratio.property_school_share_of_levy","scenario_a":"derived","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.02727301768487704,"spearman_levels":-0.09774436090225563,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.09109052202630871,"spearman_annual_changes":0.17192982456140352,"positive_log_growth_n":7,"pearson_log_growth":0.2706637250667183,"pearson_linear_time_residuals":0.0802978068955241,"leave_one_out_n":20,"leave_one_out_min_r":-0.14442987356807158,"leave_one_out_max_r":0.11519344484593072,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance|derived|Point Pleasant Borough|calendar_year","series_b_id":"utility_income.consumer_accounts_receivable|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance","metric_b_id":"utility_income.consumer_accounts_receivable","scenario_a":"derived","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2006,"last_period":2023,"overlap_periods":"2006;2007;2008;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023","pearson_levels":-0.045924659737547384,"spearman_levels":-0.1411764705882353,"consecutive_change_n":14,"change_target_periods":"2007;2008;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023","pearson_annual_changes":0.10375506086161426,"spearman_annual_changes":0.12967032967032968,"positive_log_growth_n":7,"pearson_log_growth":0.036067083990883216,"pearson_linear_time_residuals":0.13042645590862642,"leave_one_out_n":16,"leave_one_out_min_r":-0.1931315181301355,"leave_one_out_max_r":0.09461486591918268,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance|derived|Point Pleasant Borough|calendar_year","series_b_id":"utility_income.listed_reserve_and_cancellation_credits|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_result_excluding_appropriated_balance","metric_b_id":"utility_income.listed_reserve_and_cancellation_credits","scenario_a":"derived","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.054161356401678275,"spearman_levels":-0.013533834586466165,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.14518319135130814,"spearman_annual_changes":-0.06315789473684211,"positive_log_growth_n":7,"pearson_log_growth":0.7780291836629634,"pearson_linear_time_residuals":-0.054168965276380765,"leave_one_out_n":20,"leave_one_out_min_r":-0.28947836310435204,"leave_one_out_max_r":0.19936356977527722,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_audit.utility_operating_income_excluding_balance_to_expenditures|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"municipal_audit.utility_operating_income_excluding_balance_to_expenditures","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.04887668648039352,"spearman_levels":0.1699248120300752,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.12812328530747286,"spearman_annual_changes":-0.10701754385964912,"positive_log_growth_n":19,"pearson_log_growth":0.11279151702331817,"pearson_linear_time_residuals":0.01693539751033146,"leave_one_out_n":20,"leave_one_out_min_r":-0.07654987840168967,"leave_one_out_max_r":0.3357333603040842,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_audit.utility_operating_net_statutory_adjustments|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"municipal_audit.utility_operating_net_statutory_adjustments","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.018931574672155293,"spearman_levels":0.08917316795783432,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.020773644759829294,"spearman_annual_changes":0.033629635456727466,"positive_log_growth_n":5,"pearson_log_growth":-0.33168065213024217,"pearson_linear_time_residuals":0.1776140490766017,"leave_one_out_n":20,"leave_one_out_min_r":-0.21036726503206768,"leave_one_out_max_r":0.3038715907782477,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_audit.utility_operating_opening_balance|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"municipal_audit.utility_operating_opening_balance","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.5226155784214727,"spearman_levels":0.5007518796992482,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.07979799297423555,"spearman_annual_changes":0.17719298245614035,"positive_log_growth_n":19,"pearson_log_growth":0.11690463160564375,"pearson_linear_time_residuals":0.19700302462624236,"leave_one_out_n":20,"leave_one_out_min_r":0.46052958204923267,"leave_one_out_max_r":0.6522869968504019,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_audit.utility_operating_operating_excess|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"municipal_audit.utility_operating_operating_excess","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.3188727220446396,"spearman_levels":0.29022556390977444,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.21123071473656208,"spearman_annual_changes":0.10526315789473684,"positive_log_growth_n":14,"pearson_log_growth":0.044356343647040705,"pearson_linear_time_residuals":0.23341512972714715,"leave_one_out_n":20,"leave_one_out_min_r":0.23041463155693137,"leave_one_out_max_r":0.5463296444758996,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_audit.utility_operating_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"municipal_audit.utility_operating_reported_statutory_excess","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2010;2011;2012;2013;2014;2017;2018;2019;2021;2022;2023;2024;2025","pearson_levels":0.3531328342382468,"spearman_levels":0.27941176470588236,"consecutive_change_n":12,"change_target_periods":"2007;2008;2011;2012;2013;2014;2018;2019;2022;2023;2024;2025","pearson_annual_changes":0.34800935360556745,"spearman_annual_changes":0.34265734265734266,"positive_log_growth_n":10,"pearson_log_growth":0.2812494008309338,"pearson_linear_time_residuals":0.503178865021917,"leave_one_out_n":16,"leave_one_out_min_r":0.20938149495633945,"leave_one_out_max_r":0.6483960928773937,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_audit.utility_operating_result_excluding_appropriated_balance|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"municipal_audit.utility_operating_result_excluding_appropriated_balance","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.06241794919448518,"spearman_levels":0.07819548872180451,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.13721284857026642,"spearman_annual_changes":-0.10350877192982456,"positive_log_growth_n":1,"pearson_log_growth":null,"pearson_linear_time_residuals":0.006216281155177064,"leave_one_out_n":20,"leave_one_out_min_r":-0.055065683503053686,"leave_one_out_max_r":0.288691478051,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_audit.utility_operating_revenue_total|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"municipal_audit.utility_operating_revenue_total","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.9464007648159203,"spearman_levels":0.956390977443609,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.17883746080186744,"spearman_annual_changes":0.14210526315789473,"positive_log_growth_n":19,"pearson_log_growth":0.19382748802935015,"pearson_linear_time_residuals":0.2361428533303668,"leave_one_out_n":20,"leave_one_out_min_r":0.932744886224732,"leave_one_out_max_r":0.9582641533144217,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_audit.utility_operating_utilized_balance|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"municipal_audit.utility_operating_utilized_balance","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.33085355202683825,"spearman_levels":0.18592409292001413,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.04620408485868026,"spearman_annual_changes":0.19332191542845603,"positive_log_growth_n":16,"pearson_log_growth":0.08127714657476784,"pearson_linear_time_residuals":0.2951667721711817,"leave_one_out_n":20,"leave_one_out_min_r":0.25817417650466057,"leave_one_out_max_r":0.4184554939965224,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.capital_improvements|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"municipal_budget.capital_improvements","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.31984600854411543,"spearman_levels":-0.24646787109733712,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.07168854204540277,"spearman_annual_changes":0.05634140885707977,"positive_log_growth_n":18,"pearson_log_growth":0.1335056674210957,"pearson_linear_time_residuals":0.22013146361469427,"leave_one_out_n":19,"leave_one_out_min_r":-0.5153567086512241,"leave_one_out_max_r":-0.2238825987710636,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.debt_service|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"municipal_budget.debt_service","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.7691347473873386,"spearman_levels":0.7631578947368421,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.17294077641860015,"spearman_annual_changes":0.15995872033023736,"positive_log_growth_n":18,"pearson_log_growth":0.12891695136231499,"pearson_linear_time_residuals":0.08277863602521729,"leave_one_out_n":19,"leave_one_out_min_r":0.7291726450546282,"leave_one_out_max_r":0.8027386759362132,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.delinquent_tax_receipts|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"municipal_budget.delinquent_tax_receipts","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.7654089341700999,"spearman_levels":-0.7755008715860116,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.22925963435271973,"spearman_annual_changes":0.30987774871393875,"positive_log_growth_n":18,"pearson_log_growth":0.3665716290919942,"pearson_linear_time_residuals":0.1602757350134301,"leave_one_out_n":19,"leave_one_out_min_r":-0.8136411338817231,"leave_one_out_max_r":-0.7425535392862213,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.local_municipal_tax|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"municipal_budget.local_municipal_tax","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.9832018950249704,"spearman_levels":0.9982456140350877,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.027563567581181583,"spearman_annual_changes":0.038183694530443756,"positive_log_growth_n":18,"pearson_log_growth":-0.21847137060949695,"pearson_linear_time_residuals":0.2715670900642924,"leave_one_out_n":19,"leave_one_out_min_r":0.9795959416470261,"leave_one_out_max_r":0.9861510656726619,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.miscellaneous_revenues|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"municipal_budget.miscellaneous_revenues","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.5385514691030835,"spearman_levels":0.41403508771929826,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.2778093372012458,"spearman_annual_changes":0.37048503611971106,"positive_log_growth_n":18,"pearson_log_growth":0.26340135664565345,"pearson_linear_time_residuals":0.5134552652508089,"leave_one_out_n":19,"leave_one_out_min_r":0.4017477425280062,"leave_one_out_max_r":0.6246111747282124,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.reserve_for_uncollected_taxes|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"municipal_budget.reserve_for_uncollected_taxes","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.5699369442708389,"spearman_levels":-0.6947368421052632,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.06405076657170262,"spearman_annual_changes":-0.054695562435500514,"positive_log_growth_n":18,"pearson_log_growth":0.07581827729960347,"pearson_linear_time_residuals":-0.028611069377884595,"leave_one_out_n":19,"leave_one_out_min_r":-0.654324698185393,"leave_one_out_max_r":-0.5362806893181419,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.surplus_anticipated|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"municipal_budget.surplus_anticipated","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":18,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.7884381031165644,"spearman_levels":0.8688021164891979,"consecutive_change_n":16,"change_target_periods":"2008;2009;2010;2011;2012;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.1581360036640292,"spearman_annual_changes":-0.06916852498036809,"positive_log_growth_n":14,"pearson_log_growth":-0.031133232333885368,"pearson_linear_time_residuals":-0.05148113961987567,"leave_one_out_n":18,"leave_one_out_min_r":0.7569944024883078,"leave_one_out_max_r":0.8503377900391916,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_budget_total|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"municipal_budget.utility_budget_total","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.9089410278742202,"spearman_levels":0.9333333333333333,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.03422580852315995,"spearman_annual_changes":-0.08359133126934984,"positive_log_growth_n":18,"pearson_log_growth":-0.08045689185139646,"pearson_linear_time_residuals":-0.06130313269496528,"leave_one_out_n":19,"leave_one_out_min_r":0.889114095028157,"leave_one_out_max_r":0.9326229496532803,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_capital_improvements|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"municipal_budget.utility_capital_improvements","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":14,"first_period":2012,"last_period":2025,"overlap_periods":"2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.6187433438199101,"spearman_levels":-0.4850203658041127,"consecutive_change_n":13,"change_target_periods":"2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.06444413254992624,"spearman_annual_changes":-0.13004414819329502,"positive_log_growth_n":13,"pearson_log_growth":-0.005658983717798904,"pearson_linear_time_residuals":0.07047991727635552,"leave_one_out_n":14,"leave_one_out_min_r":-0.8450490748533755,"leave_one_out_max_r":-0.5704601603203521,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_debt_service|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"municipal_budget.utility_debt_service","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.7769377627621655,"spearman_levels":0.7701754385964912,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.1154579359642913,"spearman_annual_changes":0.13519091847265222,"positive_log_growth_n":18,"pearson_log_growth":0.0889189625585597,"pearson_linear_time_residuals":0.25108508647746725,"leave_one_out_n":19,"leave_one_out_min_r":0.718210319108531,"leave_one_out_max_r":0.8137410053894819,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_deferred_charges|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"municipal_budget.utility_deferred_charges","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.8322886919165295,"spearman_levels":0.8771929824561403,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.12369893300120907,"spearman_annual_changes":-0.017543859649122806,"positive_log_growth_n":18,"pearson_log_growth":-0.21708624217096364,"pearson_linear_time_residuals":-0.2288600462850775,"leave_one_out_n":19,"leave_one_out_min_r":0.8080778088078664,"leave_one_out_max_r":0.8657901335092958,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_miscellaneous_revenues|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"municipal_budget.utility_miscellaneous_revenues","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.8666858967821901,"spearman_levels":0.8824561403508772,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.08542505859215918,"spearman_annual_changes":-0.14963880288957687,"positive_log_growth_n":18,"pearson_log_growth":-0.13505370327408409,"pearson_linear_time_residuals":-0.26378406783621156,"leave_one_out_n":19,"leave_one_out_min_r":0.8456688665512354,"leave_one_out_max_r":0.8936941863370641,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_other_expenses|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"municipal_budget.utility_other_expenses","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.2310270574988631,"spearman_levels":0.156140350877193,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.04839071099187712,"spearman_annual_changes":-0.10629514963880289,"positive_log_growth_n":18,"pearson_log_growth":0.012640482966952441,"pearson_linear_time_residuals":0.037883400441867714,"leave_one_out_n":19,"leave_one_out_min_r":0.1173165866496381,"leave_one_out_max_r":0.31142929201237257,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_rents|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"municipal_budget.utility_rents","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.9244658252747522,"spearman_levels":0.9727835180281926,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.10087189095966237,"spearman_annual_changes":-0.1528136496881584,"positive_log_growth_n":18,"pearson_log_growth":-0.14687519214873665,"pearson_linear_time_residuals":-0.2762524333963733,"leave_one_out_n":19,"leave_one_out_min_r":0.912622044967121,"leave_one_out_max_r":0.9362357356154531,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_salaries_wages|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"municipal_budget.utility_salaries_wages","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.8802252140034427,"spearman_levels":0.887719298245614,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.17290691429170854,"spearman_annual_changes":-0.11867905056759546,"positive_log_growth_n":18,"pearson_log_growth":-0.20664740973103668,"pearson_linear_time_residuals":-0.10797392498834335,"leave_one_out_n":19,"leave_one_out_min_r":0.8630707348352915,"leave_one_out_max_r":0.9261526445558175,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_surplus|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"municipal_budget.utility_surplus","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.3104709437525788,"spearman_levels":0.11155038228168494,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.03303341047970041,"spearman_annual_changes":0.17890420891359055,"positive_log_growth_n":15,"pearson_log_growth":0.023945521197106388,"pearson_linear_time_residuals":0.2998909454288369,"leave_one_out_n":19,"leave_one_out_min_r":0.23501717935607844,"leave_one_out_max_r":0.4092499902635188,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_total_appropriations|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"municipal_budget.utility_total_appropriations","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.9089410278742202,"spearman_levels":0.9333333333333333,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.03422580852315995,"spearman_annual_changes":-0.08359133126934984,"positive_log_growth_n":18,"pearson_log_growth":-0.08045689185139646,"pearson_linear_time_residuals":-0.06130313269496528,"leave_one_out_n":19,"leave_one_out_min_r":0.889114095028157,"leave_one_out_max_r":0.9326229496532803,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.equalized_valuation_basis|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"municipal_debt.equalized_valuation_basis","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.8117542038114411,"spearman_levels":0.6313467492888917,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.5689534449031334,"spearman_annual_changes":0.44642857142857145,"positive_log_growth_n":15,"pearson_log_growth":0.3703859646490811,"pearson_linear_time_residuals":0.804323399402834,"leave_one_out_n":16,"leave_one_out_min_r":0.7392667003350591,"leave_one_out_max_r":0.8578002760957134,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.general_obligation_deductions|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"municipal_debt.general_obligation_deductions","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.39890362097316806,"spearman_levels":-0.4218307438660538,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.11221999795899633,"spearman_annual_changes":0.21444207017246877,"positive_log_growth_n":0,"pearson_log_growth":null,"pearson_linear_time_residuals":0.28495306032265977,"leave_one_out_n":16,"leave_one_out_min_r":-0.45315334478640973,"leave_one_out_max_r":-0.1594423442997866,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.general_obligation_gross_debt|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"municipal_debt.general_obligation_gross_debt","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.5026604254451572,"spearman_levels":0.39705882352941174,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.1705042298997786,"spearman_annual_changes":-0.16785714285714284,"positive_log_growth_n":15,"pearson_log_growth":-0.1749419206330222,"pearson_linear_time_residuals":0.3410006656584632,"leave_one_out_n":16,"leave_one_out_min_r":0.40074293255150045,"leave_one_out_max_r":0.5870850822506467,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.general_obligation_net_debt|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"municipal_debt.general_obligation_net_debt","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.5745296973296988,"spearman_levels":0.5147058823529411,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.1964995898470582,"spearman_annual_changes":-0.2392857142857143,"positive_log_growth_n":15,"pearson_log_growth":-0.19127889539940746,"pearson_linear_time_residuals":0.2945155099112295,"leave_one_out_n":16,"leave_one_out_min_r":0.48497562249578363,"leave_one_out_max_r":0.6690680601333985,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.net_debt_rate_percent|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"municipal_debt.net_debt_rate_percent","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"percent","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.49722001507703306,"spearman_levels":-0.7264705882352941,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.01039857345003185,"spearman_annual_changes":-0.16785714285714284,"positive_log_growth_n":15,"pearson_log_growth":-0.06473449307393174,"pearson_linear_time_residuals":-0.09009632156030449,"leave_one_out_n":16,"leave_one_out_min_r":-0.8201963432901771,"leave_one_out_max_r":-0.41832739505678646,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.school_deductions|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"municipal_debt.school_deductions","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.09601017947786884,"spearman_levels":-0.061764705882352944,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.019201513606164913,"spearman_annual_changes":-0.025,"positive_log_growth_n":13,"pearson_log_growth":0.2755374270408709,"pearson_linear_time_residuals":-0.3190030108331903,"leave_one_out_n":16,"leave_one_out_min_r":-0.21272356488993258,"leave_one_out_max_r":0.017471427447586268,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.school_gross_debt|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"municipal_debt.school_gross_debt","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.2427092249811858,"spearman_levels":-0.18235294117647058,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.19207396835596513,"spearman_annual_changes":0.125,"positive_log_growth_n":15,"pearson_log_growth":0.2803467562363311,"pearson_linear_time_residuals":-0.2816201108239445,"leave_one_out_n":16,"leave_one_out_min_r":-0.36665629438544795,"leave_one_out_max_r":-0.09753829594627861,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.school_net_debt|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"municipal_debt.school_net_debt","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.12304450380836005,"spearman_levels":-0.140028008402801,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.08154743208911229,"spearman_annual_changes":0.1267731382092775,"positive_log_growth_n":0,"pearson_log_growth":null,"pearson_linear_time_residuals":0.08201601057007304,"leave_one_out_n":15,"leave_one_out_min_r":-0.1594423442997866,"leave_one_out_max_r":-0.10373270471254756,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.total_deductions|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"municipal_debt.total_deductions","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.15469767458819825,"spearman_levels":0.2,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.007147890581861888,"spearman_annual_changes":0.11071428571428571,"positive_log_growth_n":15,"pearson_log_growth":-0.006696382705354579,"pearson_linear_time_residuals":-0.3598930393266592,"leave_one_out_n":16,"leave_one_out_min_r":0.055925393996583514,"leave_one_out_max_r":0.2526366145249715,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.total_gross_debt|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"municipal_debt.total_gross_debt","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.08030634380314634,"spearman_levels":0.052941176470588235,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.04734198978948911,"spearman_annual_changes":0.15,"positive_log_growth_n":15,"pearson_log_growth":0.14666061368560646,"pearson_linear_time_residuals":-0.3137136593706125,"leave_one_out_n":16,"leave_one_out_min_r":-0.21077033051676933,"leave_one_out_max_r":0.05034248790845861,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.total_net_debt|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"municipal_debt.total_net_debt","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.237434381391298,"spearman_levels":-0.24411764705882352,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.027793250362257105,"spearman_annual_changes":-0.05,"positive_log_growth_n":15,"pearson_log_growth":-0.004521660622741434,"pearson_linear_time_residuals":0.14547359214243574,"leave_one_out_n":16,"leave_one_out_min_r":-0.34443265612384016,"leave_one_out_max_r":-0.1938366305174473,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.utility_deductions|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"municipal_debt.utility_deductions","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.5588594991487741,"spearman_levels":0.4294117647058823,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.07434116246485348,"spearman_annual_changes":0.11071428571428571,"positive_log_growth_n":15,"pearson_log_growth":-0.003199488847900935,"pearson_linear_time_residuals":-0.37183982938721644,"leave_one_out_n":16,"leave_one_out_min_r":0.4512428183038074,"leave_one_out_max_r":0.598066737289736,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.utility_gross_debt|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"municipal_debt.utility_gross_debt","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.1925713615224142,"spearman_levels":0.11176470588235295,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.26288018450404865,"spearman_annual_changes":-0.11071428571428571,"positive_log_growth_n":15,"pearson_log_growth":-0.30613689884164474,"pearson_linear_time_residuals":-0.4640989303346232,"leave_one_out_n":16,"leave_one_out_min_r":0.037325648750457616,"leave_one_out_max_r":0.3289454749288523,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.utility_net_debt|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"municipal_debt.utility_net_debt","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.557696831264514,"spearman_levels":-0.5728509363848171,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.032186976083246124,"spearman_annual_changes":-0.005532833351724881,"positive_log_growth_n":2,"pearson_log_growth":null,"pearson_linear_time_residuals":0.1306784556714928,"leave_one_out_n":16,"leave_one_out_min_r":-0.664040436731688,"leave_one_out_max_r":-0.4519292667684636,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.average_residential_property_value|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"property_tax.average_residential_property_value","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.6805555136874419,"spearman_levels":0.8992481203007519,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.049460172956648875,"spearman_annual_changes":0.2929824561403509,"positive_log_growth_n":19,"pearson_log_growth":0.0074491554044420925,"pearson_linear_time_residuals":-0.4471718363686451,"leave_one_out_n":20,"leave_one_out_min_r":0.6238645926102192,"leave_one_out_max_r":0.7242801210424149,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.average_total_property_taxes|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"property_tax.average_total_property_taxes","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.9970071071938402,"spearman_levels":1.0,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.6362678733332644,"spearman_annual_changes":0.7824561403508772,"positive_log_growth_n":19,"pearson_log_growth":0.593789220358596,"pearson_linear_time_residuals":0.8782708763132042,"leave_one_out_n":20,"leave_one_out_min_r":0.9965222889744603,"leave_one_out_max_r":0.9980738512773886,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.county_rate|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"property_tax.county_rate","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"percentage_points","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.3751400631486075,"spearman_levels":0.031578947368421054,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.12672311574306688,"spearman_annual_changes":0.7228070175438597,"positive_log_growth_n":19,"pearson_log_growth":0.07051772897451956,"pearson_linear_time_residuals":0.5585674151130066,"leave_one_out_n":20,"leave_one_out_min_r":-0.46879122195740525,"leave_one_out_max_r":-0.28414748306292026,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.county_taxes_or_total_county_levy|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"property_tax.county_taxes_or_total_county_levy","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.9827981217748045,"spearman_levels":0.9984962406015038,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.5717884979707315,"spearman_annual_changes":0.7421052631578947,"positive_log_growth_n":19,"pearson_log_growth":0.5648709445495551,"pearson_linear_time_residuals":0.866987855955635,"leave_one_out_n":20,"leave_one_out_min_r":0.9797271708071241,"leave_one_out_max_r":0.9908427931572726,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.district_school_tax_levy|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"property_tax.district_school_tax_levy","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.996175036487166,"spearman_levels":1.0,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.6707757406881019,"spearman_annual_changes":0.5842105263157895,"positive_log_growth_n":19,"pearson_log_growth":0.6333679211366462,"pearson_linear_time_residuals":0.8518009366998158,"leave_one_out_n":20,"leave_one_out_min_r":0.9951414242829792,"leave_one_out_max_r":0.9974909553774849,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.local_municipal_purposes_levy|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"property_tax.local_municipal_purposes_levy","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.9801195510694627,"spearman_levels":0.9984962406015038,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.007572823845013269,"spearman_annual_changes":0.10701754385964912,"positive_log_growth_n":19,"pearson_log_growth":-0.011223270732784337,"pearson_linear_time_residuals":0.13413151112855717,"leave_one_out_n":20,"leave_one_out_min_r":0.9768973551528845,"leave_one_out_max_r":0.9835376890356679,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.municipal_rate|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"property_tax.municipal_rate","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"percentage_points","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.4318118716309173,"spearman_levels":0.03759398496240601,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.04480121755765669,"spearman_annual_changes":0.031578947368421054,"positive_log_growth_n":19,"pearson_log_growth":-0.006928197842555673,"pearson_linear_time_residuals":0.4670071081917939,"leave_one_out_n":20,"leave_one_out_min_r":-0.5058023590989023,"leave_one_out_max_r":-0.349958444961317,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.net_valuation_taxable|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"property_tax.net_valuation_taxable","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.6764187822606921,"spearman_levels":0.8751879699248121,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.052051387438172135,"spearman_annual_changes":0.2719298245614035,"positive_log_growth_n":19,"pearson_log_growth":0.006046537950606115,"pearson_linear_time_residuals":-0.4471003471030539,"leave_one_out_n":20,"leave_one_out_min_r":0.6188418867266418,"leave_one_out_max_r":0.7212270735050559,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.school_rate|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"property_tax.school_rate","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"percentage_points","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.36660086780249596,"spearman_levels":0.03759398496240601,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.09775629053060217,"spearman_annual_changes":0.48771929824561405,"positive_log_growth_n":19,"pearson_log_growth":0.041174102001940494,"pearson_linear_time_residuals":0.4951555191089813,"leave_one_out_n":20,"leave_one_out_min_r":-0.43842895694536343,"leave_one_out_max_r":-0.2668308354795921,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.total_levy|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"property_tax.total_levy","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.9964396409109285,"spearman_levels":1.0,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.624816191756396,"spearman_annual_changes":0.8,"positive_log_growth_n":19,"pearson_log_growth":0.5827887271960891,"pearson_linear_time_residuals":0.8535099105053725,"leave_one_out_n":20,"leave_one_out_min_r":0.9957120356823278,"leave_one_out_max_r":0.9974825773869133,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.total_local_municipal_tax_levy|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"property_tax.total_local_municipal_tax_levy","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.9802236958059639,"spearman_levels":1.0,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.008403085849616479,"spearman_annual_changes":0.11929824561403508,"positive_log_growth_n":19,"pearson_log_growth":-0.010594994479362577,"pearson_linear_time_residuals":0.13786467107648243,"leave_one_out_n":20,"leave_one_out_min_r":0.977005321840236,"leave_one_out_max_r":0.9836233477961773,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.total_rate|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"property_tax.total_rate","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"percentage_points","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.3841700461624389,"spearman_levels":0.03759398496240601,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.09207504428363737,"spearman_annual_changes":0.5403508771929825,"positive_log_growth_n":19,"pearson_log_growth":0.03660180895539248,"pearson_linear_time_residuals":0.5046053538494184,"leave_one_out_n":20,"leave_one_out_min_r":-0.4550547238545575,"leave_one_out_max_r":-0.29107297944259325,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.total_school_levy|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"property_tax.total_school_levy","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.996175036487166,"spearman_levels":1.0,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.6707757406881019,"spearman_annual_changes":0.5842105263157895,"positive_log_growth_n":19,"pearson_log_growth":0.6333679211366462,"pearson_linear_time_residuals":0.8518009366998158,"leave_one_out_n":20,"leave_one_out_min_r":0.9951414242829792,"leave_one_out_max_r":0.9974909553774849,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_debt_service_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"ratio.municipal_debt_service_share","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.3138155332718827,"spearman_levels":0.34385964912280703,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.07509287546326356,"spearman_annual_changes":0.04437564499484004,"positive_log_growth_n":18,"pearson_log_growth":0.07010617178269427,"pearson_linear_time_residuals":-0.1667293485343001,"leave_one_out_n":19,"leave_one_out_min_r":0.2194347875576328,"leave_one_out_max_r":0.40525695195197275,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_delinquent_receipts_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"ratio.municipal_delinquent_receipts_share","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.8204408285538128,"spearman_levels":-0.8491228070175438,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.2168053220132024,"spearman_annual_changes":0.3126934984520124,"positive_log_growth_n":18,"pearson_log_growth":0.3483705493881324,"pearson_linear_time_residuals":0.18013686837904538,"leave_one_out_n":19,"leave_one_out_min_r":-0.8537106776825232,"leave_one_out_max_r":-0.8026220088069322,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_fund_balance_to_tax_levy|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"ratio.municipal_fund_balance_to_tax_levy","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.5085682214324962,"spearman_levels":0.5205882352941177,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.11938354535441814,"spearman_annual_changes":0.05,"positive_log_growth_n":15,"pearson_log_growth":0.22764996525018127,"pearson_linear_time_residuals":-0.5561988669753019,"leave_one_out_n":16,"leave_one_out_min_r":0.3965979863170314,"leave_one_out_max_r":0.6944645407846091,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_local_tax_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"ratio.municipal_local_tax_share","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.01433915509089501,"spearman_levels":0.10526315789473684,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.4089277956878386,"spearman_annual_changes":-0.5562435500515995,"positive_log_growth_n":18,"pearson_log_growth":-0.42419981616567914,"pearson_linear_time_residuals":-0.7042001591824274,"leave_one_out_n":19,"leave_one_out_min_r":-0.13457275311167247,"leave_one_out_max_r":0.20843956122966986,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_surplus_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"ratio.municipal_surplus_share","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":18,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.6101191190591848,"spearman_levels":0.7337461300309598,"consecutive_change_n":16,"change_target_periods":"2008;2009;2010;2011;2012;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.17558731391245233,"spearman_annual_changes":-0.08823529411764706,"positive_log_growth_n":14,"pearson_log_growth":-0.04114797083078347,"pearson_linear_time_residuals":-0.18231254228790666,"leave_one_out_n":18,"leave_one_out_min_r":0.5805173765309586,"leave_one_out_max_r":0.6713550722814364,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_uncollected_reserve_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"ratio.municipal_uncollected_reserve_share","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.846710950697005,"spearman_levels":-0.8491228070175438,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.007092588973853886,"spearman_annual_changes":-0.05056759545923633,"positive_log_growth_n":18,"pearson_log_growth":0.0012778118546420514,"pearson_linear_time_residuals":-0.10466338544236232,"leave_one_out_n":19,"leave_one_out_min_r":-0.8901694457867305,"leave_one_out_max_r":-0.8230438553997818,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_utility_budget_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"ratio.municipal_utility_budget_share","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.4098940313461593,"spearman_levels":-0.32456140350877194,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.19495611168703159,"spearman_annual_changes":-0.3560371517027864,"positive_log_growth_n":18,"pearson_log_growth":-0.22003941741228894,"pearson_linear_time_residuals":-0.5176200826958062,"leave_one_out_n":19,"leave_one_out_min_r":-0.6062079744690346,"leave_one_out_max_r":-0.28143532175948577,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.property_county_share_of_levy|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"ratio.property_county_share_of_levy","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.05327353866275504,"spearman_levels":-0.27669172932330827,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.4687205283346452,"spearman_annual_changes":0.6508771929824562,"positive_log_growth_n":19,"pearson_log_growth":0.426892484560605,"pearson_linear_time_residuals":0.8425292396182715,"leave_one_out_n":20,"leave_one_out_min_r":-0.4452420795518557,"leave_one_out_max_r":0.02699793830663777,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.property_municipal_share_of_levy|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"ratio.property_municipal_share_of_levy","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.6035041002553813,"spearman_levels":-0.49473684210526314,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.5388222509353393,"spearman_annual_changes":-0.5,"positive_log_growth_n":19,"pearson_log_growth":-0.4827724781505479,"pearson_linear_time_residuals":-0.6765737639658975,"leave_one_out_n":20,"leave_one_out_min_r":-0.7524689379756998,"leave_one_out_max_r":-0.47153935710134043,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.property_school_share_of_levy|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"ratio.property_school_share_of_levy","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.5574735952412715,"spearman_levels":0.6466165413533834,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.10866159611487007,"spearman_annual_changes":0.007017543859649123,"positive_log_growth_n":19,"pearson_log_growth":0.09748848264792948,"pearson_linear_time_residuals":-0.27148575877200376,"leave_one_out_n":20,"leave_one_out_min_r":0.5195033256665265,"leave_one_out_max_r":0.6487450977682288,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"utility_income.consumer_accounts_receivable|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"utility_income.consumer_accounts_receivable","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2006,"last_period":2023,"overlap_periods":"2006;2007;2008;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023","pearson_levels":0.9034862849342881,"spearman_levels":0.8852941176470588,"consecutive_change_n":14,"change_target_periods":"2007;2008;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023","pearson_annual_changes":0.31101085639728504,"spearman_annual_changes":0.2175824175824176,"positive_log_growth_n":14,"pearson_log_growth":0.27608860395663176,"pearson_linear_time_residuals":-0.3608966734300487,"leave_one_out_n":16,"leave_one_out_min_r":0.876507297095766,"leave_one_out_max_r":0.9381475362289071,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"utility_income.listed_financing_and_credit_income|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"utility_income.listed_financing_and_credit_income","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.20689395952223955,"spearman_levels":0.20300751879699247,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.1082000973474276,"spearman_annual_changes":-0.008771929824561403,"positive_log_growth_n":19,"pearson_log_growth":0.004281171457086748,"pearson_linear_time_residuals":0.03698437725092795,"leave_one_out_n":20,"leave_one_out_min_r":0.14197687355380734,"leave_one_out_max_r":0.30642125490199373,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"utility_income.listed_financing_and_credit_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"utility_income.listed_financing_and_credit_share","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.19620022863363681,"spearman_levels":-0.24962406015037594,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.10610266727778131,"spearman_annual_changes":-0.04736842105263158,"positive_log_growth_n":19,"pearson_log_growth":-0.02444830476463039,"pearson_linear_time_residuals":0.07323539287623915,"leave_one_out_n":20,"leave_one_out_min_r":-0.3272259767504864,"leave_one_out_max_r":-0.09173668921452612,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_revenue_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"utility_income.listed_reserve_and_cancellation_credits|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_revenue_total","metric_b_id":"utility_income.listed_reserve_and_cancellation_credits","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.033583991698517036,"spearman_levels":-0.04661654135338346,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.03709855751671399,"spearman_annual_changes":-0.02280701754385965,"positive_log_growth_n":19,"pearson_log_growth":-0.04663659650874462,"pearson_linear_time_residuals":-0.21713838516542422,"leave_one_out_n":20,"leave_one_out_min_r":-0.13980543441295912,"leave_one_out_max_r":0.08231736856486477,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_audit.utility_operating_appropriated_balance_share_of_income|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_audit.utility_operating_appropriated_balance_share_of_income","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.42183835671189746,"spearman_levels":0.3768826369718398,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.3127563799931543,"spearman_annual_changes":0.26239581288643854,"positive_log_growth_n":14,"pearson_log_growth":0.030887669154836105,"pearson_linear_time_residuals":0.6583310448329713,"leave_one_out_n":20,"leave_one_out_min_r":0.29950529738119247,"leave_one_out_max_r":0.521974914169157,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_audit.utility_operating_closing_balance","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.4898779590729248,"spearman_levels":0.4395938067420577,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.2904891082851624,"spearman_annual_changes":-0.2948661977586734,"positive_log_growth_n":15,"pearson_log_growth":0.03613013284606807,"pearson_linear_time_residuals":0.12645443388396652,"leave_one_out_n":20,"leave_one_out_min_r":0.41810240815028876,"leave_one_out_max_r":0.6255775992758165,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_audit.utility_operating_expenditure_total","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.691090229317116,"spearman_levels":0.7986455975228137,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.1436013117209089,"spearman_annual_changes":0.24221151958748174,"positive_log_growth_n":15,"pearson_log_growth":0.35765452338641707,"pearson_linear_time_residuals":-0.28944503632022844,"leave_one_out_n":20,"leave_one_out_min_r":0.6417193388764311,"leave_one_out_max_r":0.7406809806599974,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_audit.utility_operating_fund_balance_change|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_audit.utility_operating_fund_balance_change","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.18806947839609406,"spearman_levels":-0.15882584455920237,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.3245494512340836,"spearman_annual_changes":-0.2764370603987563,"positive_log_growth_n":2,"pearson_log_growth":null,"pearson_linear_time_residuals":-0.38526311721654494,"leave_one_out_n":20,"leave_one_out_min_r":-0.34524597728289536,"leave_one_out_max_r":-0.06989782358458739,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_audit.utility_operating_income_excluding_appropriated_balance|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_audit.utility_operating_income_excluding_appropriated_balance","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.6094457637593277,"spearman_levels":0.6887471458372993,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.5279764575281657,"spearman_annual_changes":-0.32821416060042813,"positive_log_growth_n":15,"pearson_log_growth":-0.14045993865036915,"pearson_linear_time_residuals":-0.6142527601363545,"leave_one_out_n":20,"leave_one_out_min_r":0.5488067046498414,"leave_one_out_max_r":0.6893598863755973,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_audit.utility_operating_income_excluding_balance_to_expenditures|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_audit.utility_operating_income_excluding_balance_to_expenditures","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.16432308691998093,"spearman_levels":-0.06247651705409382,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.5394097579636291,"spearman_annual_changes":-0.39666524222297733,"positive_log_growth_n":15,"pearson_log_growth":-0.34933121698247666,"pearson_linear_time_residuals":-0.32916954819670535,"leave_one_out_n":20,"leave_one_out_min_r":-0.2894600394838034,"leave_one_out_max_r":-0.02378347632575934,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_audit.utility_operating_net_statutory_adjustments|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_audit.utility_operating_net_statutory_adjustments","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.012369428207725595,"spearman_levels":-0.008444829292129483,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.42165566325608894,"spearman_annual_changes":0.2780089482221916,"positive_log_growth_n":3,"pearson_log_growth":null,"pearson_linear_time_residuals":-0.007404775317960765,"leave_one_out_n":20,"leave_one_out_min_r":-0.17208954003529225,"leave_one_out_max_r":0.09725620529122458,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_audit.utility_operating_opening_balance|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_audit.utility_operating_opening_balance","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.7066109823788732,"spearman_levels":0.6480997732960817,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.24360282230239869,"spearman_annual_changes":0.1658622362392538,"positive_log_growth_n":15,"pearson_log_growth":0.2660519130646449,"pearson_linear_time_residuals":0.5852529018118751,"leave_one_out_n":20,"leave_one_out_min_r":0.6477240309645182,"leave_one_out_max_r":0.7727862436621,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_audit.utility_operating_operating_excess|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_audit.utility_operating_operating_excess","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.29240294771765496,"spearman_levels":0.38539731002043415,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.4080034116520585,"spearman_annual_changes":-0.36243970141170273,"positive_log_growth_n":13,"pearson_log_growth":0.08169525013817847,"pearson_linear_time_residuals":0.11231067731648725,"leave_one_out_n":20,"leave_one_out_min_r":0.23848946221007072,"leave_one_out_max_r":0.4492973795423735,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_audit.utility_operating_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_audit.utility_operating_reported_statutory_excess","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2010;2011;2012;2013;2014;2017;2018;2019;2021;2022;2023;2024;2025","pearson_levels":0.3271144551777094,"spearman_levels":0.40206229170779795,"consecutive_change_n":12,"change_target_periods":"2007;2008;2011;2012;2013;2014;2018;2019;2022;2023;2024;2025","pearson_annual_changes":-0.46700460231628843,"spearman_annual_changes":-0.34265734265734266,"positive_log_growth_n":8,"pearson_log_growth":-0.5040792531169173,"pearson_linear_time_residuals":0.18551914122322485,"leave_one_out_n":16,"leave_one_out_min_r":0.2172392781352064,"leave_one_out_max_r":0.5203419276157448,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_audit.utility_operating_result_excluding_appropriated_balance|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_audit.utility_operating_result_excluding_appropriated_balance","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.17252639812701343,"spearman_levels":-0.12344757586592031,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.5529802522943801,"spearman_annual_changes":-0.4361562508513711,"positive_log_growth_n":0,"pearson_log_growth":null,"pearson_linear_time_residuals":-0.36290265858729437,"leave_one_out_n":20,"leave_one_out_min_r":-0.2919977597523852,"leave_one_out_max_r":-0.05658793039239384,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_audit.utility_operating_revenue_total|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_audit.utility_operating_revenue_total","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.7170331352462017,"spearman_levels":0.8084310760975514,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.20590966996151683,"spearman_annual_changes":-0.02632733908559584,"positive_log_growth_n":15,"pearson_log_growth":0.4504576304591383,"pearson_linear_time_residuals":-0.15900546080704103,"leave_one_out_n":20,"leave_one_out_min_r":0.6731772125335675,"leave_one_out_max_r":0.759596506994275,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_audit.utility_operating_utilized_balance|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_audit.utility_operating_utilized_balance","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.6124697562682986,"spearman_levels":0.47739261492087415,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.3425872790796547,"spearman_annual_changes":0.28219804755788264,"positive_log_growth_n":14,"pearson_log_growth":0.044750772070444096,"pearson_linear_time_residuals":0.6551668394590072,"leave_one_out_n":20,"leave_one_out_min_r":0.5298702946504804,"leave_one_out_max_r":0.6743315585877027,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.capital_improvements|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_budget.capital_improvements","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.26237581831138723,"spearman_levels":-0.27272394123921345,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.4306577887230738,"spearman_annual_changes":-0.5177735119059412,"positive_log_growth_n":14,"pearson_log_growth":-0.06779501393708276,"pearson_linear_time_residuals":0.029824578517927698,"leave_one_out_n":19,"leave_one_out_min_r":-0.43709994219725007,"leave_one_out_max_r":-0.13475426088888096,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.debt_service|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_budget.debt_service","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.33643387688407167,"spearman_levels":0.476943760464212,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.4287603942074446,"spearman_annual_changes":-0.22922047453223757,"positive_log_growth_n":14,"pearson_log_growth":-0.3877467938779156,"pearson_linear_time_residuals":-0.6563532969459733,"leave_one_out_n":19,"leave_one_out_min_r":0.26551959523785257,"leave_one_out_max_r":0.4335128297535875,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.delinquent_tax_receipts|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_budget.delinquent_tax_receipts","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.912626501399703,"spearman_levels":-0.88273739044995,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.6831046270238295,"spearman_annual_changes":-0.5370856287814653,"positive_log_growth_n":14,"pearson_log_growth":-0.6017407051924651,"pearson_linear_time_residuals":-0.7728129608292126,"leave_one_out_n":19,"leave_one_out_min_r":-0.945861251733584,"leave_one_out_max_r":-0.8917944381698373,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.general_budget_total|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_budget.general_budget_total","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.6801076994541978,"spearman_levels":0.7667990845032359,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.37665331153034415,"spearman_annual_changes":-0.27258651025455277,"positive_log_growth_n":14,"pearson_log_growth":-0.48729053706383324,"pearson_linear_time_residuals":-0.33117665209303027,"leave_one_out_n":19,"leave_one_out_min_r":0.6313559910708386,"leave_one_out_max_r":0.7378364914701397,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.local_municipal_tax|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_budget.local_municipal_tax","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.7291525074459785,"spearman_levels":0.8379453913128145,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.013386198910806585,"spearman_annual_changes":-0.056788856303031834,"positive_log_growth_n":14,"pearson_log_growth":-0.29756850429060094,"pearson_linear_time_residuals":-0.5193115427254039,"leave_one_out_n":19,"leave_one_out_min_r":0.6881215960553982,"leave_one_out_max_r":0.7741179102613093,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.miscellaneous_revenues|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_budget.miscellaneous_revenues","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.010689345551652579,"spearman_levels":0.188845135358758,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.8185234201656841,"spearman_annual_changes":-0.5606608904099325,"positive_log_growth_n":14,"pearson_log_growth":-0.793034991857716,"pearson_linear_time_residuals":-0.6339223269785289,"leave_one_out_n":19,"leave_one_out_min_r":-0.17887784676511123,"leave_one_out_max_r":0.16655890319851943,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.reserve_for_uncollected_taxes|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_budget.reserve_for_uncollected_taxes","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.8376771217944535,"spearman_levels":-0.8678092731835018,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.5976910953321838,"spearman_annual_changes":-0.5678885630303183,"positive_log_growth_n":14,"pearson_log_growth":-0.7501748646420153,"pearson_linear_time_residuals":-0.7594702546580394,"leave_one_out_n":19,"leave_one_out_min_r":-0.8579649834763238,"leave_one_out_max_r":-0.8131761366904191,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.surplus_anticipated|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_budget.surplus_anticipated","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":18,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":1.0,"spearman_levels":1.0,"consecutive_change_n":16,"change_target_periods":"2008;2009;2010;2011;2012;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":1.0,"spearman_annual_changes":1.0,"positive_log_growth_n":14,"pearson_log_growth":1.0,"pearson_linear_time_residuals":1.0,"leave_one_out_n":18,"leave_one_out_min_r":1.0,"leave_one_out_max_r":1.0,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_budget_total|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_budget.utility_budget_total","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.6643084025589315,"spearman_levels":0.810716557842482,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.07044191221934303,"spearman_annual_changes":0.17965929084959162,"positive_log_growth_n":14,"pearson_log_growth":0.31442549064582287,"pearson_linear_time_residuals":-0.2343427106864093,"leave_one_out_n":19,"leave_one_out_min_r":0.6133260732072348,"leave_one_out_max_r":0.7045394225867739,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_capital_improvements|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_budget.utility_capital_improvements","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":14,"first_period":2012,"last_period":2025,"overlap_periods":"2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.5365787719299656,"spearman_levels":-0.5692704828631036,"consecutive_change_n":13,"change_target_periods":"2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.46746417499556014,"spearman_annual_changes":-0.4161412742185441,"positive_log_growth_n":11,"pearson_log_growth":0.11632161355963269,"pearson_linear_time_residuals":-0.032927579485108355,"leave_one_out_n":14,"leave_one_out_min_r":-0.6646689442266704,"leave_one_out_max_r":-0.45757645085226445,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_debt_service|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_budget.utility_debt_service","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.34481488614956607,"spearman_levels":0.5164694864695335,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.553840905490291,"spearman_annual_changes":-0.13732577978733151,"positive_log_growth_n":14,"pearson_log_growth":-0.7371415524410633,"pearson_linear_time_residuals":-0.6009504158055707,"leave_one_out_n":19,"leave_one_out_min_r":0.23426393438602047,"leave_one_out_max_r":0.4241720745050953,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_deferred_charges|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_budget.utility_deferred_charges","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.6700172887345939,"spearman_levels":0.7676774339700209,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.1066713529128001,"spearman_annual_changes":0.14558597706777252,"positive_log_growth_n":14,"pearson_log_growth":0.23030540970653168,"pearson_linear_time_residuals":-0.005539228908605141,"leave_one_out_n":19,"leave_one_out_min_r":0.6370193012463817,"leave_one_out_max_r":0.7722682629402716,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_miscellaneous_revenues|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_budget.utility_miscellaneous_revenues","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.5145519396079065,"spearman_levels":0.6376817128858525,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.42507251033835797,"spearman_annual_changes":-0.27981418287493864,"positive_log_growth_n":14,"pearson_log_growth":-0.37187011683816235,"pearson_linear_time_residuals":-0.6706266870369758,"leave_one_out_n":19,"leave_one_out_min_r":0.4470590982327313,"leave_one_out_max_r":0.6028136016573927,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_other_expenses|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_budget.utility_other_expenses","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.24122115677091166,"spearman_levels":0.15019775882022146,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.13517826159947585,"spearman_annual_changes":0.017552919220937113,"positive_log_growth_n":14,"pearson_log_growth":0.38681299128534746,"pearson_linear_time_residuals":0.10444428334376518,"leave_one_out_n":19,"leave_one_out_min_r":0.1734999016329057,"leave_one_out_max_r":0.29918686416684376,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_rents|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_budget.utility_rents","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.6631721720408122,"spearman_levels":0.8175824965663603,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.1816625288091518,"spearman_annual_changes":-0.07128099173553719,"positive_log_growth_n":14,"pearson_log_growth":0.16310079648555598,"pearson_linear_time_residuals":-0.4034158448668244,"leave_one_out_n":19,"leave_one_out_min_r":0.6143353128124087,"leave_one_out_max_r":0.7349355035005133,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_salaries_wages|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_budget.utility_salaries_wages","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.6844394597658343,"spearman_levels":0.72112491223042,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.18294145312709514,"spearman_annual_changes":0.19721221007052872,"positive_log_growth_n":14,"pearson_log_growth":0.26139116076963065,"pearson_linear_time_residuals":-0.05844936653383994,"leave_one_out_n":19,"leave_one_out_min_r":0.6371189518812207,"leave_one_out_max_r":0.7555212988672756,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_surplus|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_budget.utility_surplus","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.6058468841991699,"spearman_levels":0.4234828496042216,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.3151549921301682,"spearman_annual_changes":0.19865517975533908,"positive_log_growth_n":13,"pearson_log_growth":-0.25091954509740466,"pearson_linear_time_residuals":0.6588848899622654,"leave_one_out_n":19,"leave_one_out_min_r":0.5117387110235513,"leave_one_out_max_r":0.6726366887589685,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_total_appropriations|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_budget.utility_total_appropriations","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.6643084025589315,"spearman_levels":0.810716557842482,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.07044191221934303,"spearman_annual_changes":0.17965929084959162,"positive_log_growth_n":14,"pearson_log_growth":0.31442549064582287,"pearson_linear_time_residuals":-0.2343427106864093,"leave_one_out_n":19,"leave_one_out_min_r":0.6133260732072348,"leave_one_out_max_r":0.7045394225867739,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.equalized_valuation_basis|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_debt.equalized_valuation_basis","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.4964655990716757,"spearman_levels":0.638172612484163,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.08008788318253678,"spearman_annual_changes":0.06428571428571428,"positive_log_growth_n":11,"pearson_log_growth":-0.3843124238006249,"pearson_linear_time_residuals":-0.2567138190116786,"leave_one_out_n":16,"leave_one_out_min_r":0.403481629105247,"leave_one_out_max_r":0.5299425417708468,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.general_obligation_deductions|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_debt.general_obligation_deductions","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.12376710667106545,"spearman_levels":-0.2291484528383663,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.6566110841699381,"spearman_annual_changes":0.5335522936434044,"positive_log_growth_n":0,"pearson_log_growth":null,"pearson_linear_time_residuals":0.49463175000527304,"leave_one_out_n":16,"leave_one_out_min_r":-0.18872354488153834,"leave_one_out_max_r":0.03299425615838368,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.general_obligation_gross_debt|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_debt.general_obligation_gross_debt","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.22462104052448953,"spearman_levels":0.2636232608633547,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.02813795157533104,"spearman_annual_changes":0.3,"positive_log_growth_n":11,"pearson_log_growth":-0.024153772604548755,"pearson_linear_time_residuals":-0.29998577792537273,"leave_one_out_n":16,"leave_one_out_min_r":0.0884227433523832,"leave_one_out_max_r":0.37297930223183795,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.general_obligation_net_debt|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_debt.general_obligation_net_debt","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.245856258577371,"spearman_levels":0.34757033275838944,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.14894562635999933,"spearman_annual_changes":0.08928571428571429,"positive_log_growth_n":11,"pearson_log_growth":-0.0980955189547319,"pearson_linear_time_residuals":-0.41662349755597017,"leave_one_out_n":16,"leave_one_out_min_r":0.1161478435612703,"leave_one_out_max_r":0.4067967413868741,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.net_debt_rate_percent|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_debt.net_debt_rate_percent","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"percent","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.2328515045965722,"spearman_levels":-0.6170846162108693,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.5240775500595509,"spearman_annual_changes":0.4107142857142857,"positive_log_growth_n":11,"pearson_log_growth":0.7454190245050425,"pearson_linear_time_residuals":0.34994918328263847,"leave_one_out_n":16,"leave_one_out_min_r":-0.5649461900547097,"leave_one_out_max_r":-0.15095757579127525,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.school_deductions|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_debt.school_deductions","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.047137777860162176,"spearman_levels":0.023564090356500977,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.40518483316334647,"spearman_annual_changes":0.12857142857142856,"positive_log_growth_n":9,"pearson_log_growth":0.5764461079204293,"pearson_linear_time_residuals":-0.02643699438770553,"leave_one_out_n":16,"leave_one_out_min_r":-0.18869954190862287,"leave_one_out_max_r":0.2250548096903825,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.school_gross_debt|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_debt.school_gross_debt","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.008259200320785528,"spearman_levels":-0.08100156060047212,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.0071878001950352755,"spearman_annual_changes":0.3107142857142857,"positive_log_growth_n":11,"pearson_log_growth":0.2695862434591893,"pearson_linear_time_residuals":0.27686333714201616,"leave_one_out_n":16,"leave_one_out_min_r":-0.20937872562562915,"leave_one_out_max_r":0.2730617777066435,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.school_net_debt|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_debt.school_net_debt","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.04213130150787041,"spearman_levels":-0.11218750984311235,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.4638507201265678,"spearman_annual_changes":0.33806170189140666,"positive_log_growth_n":0,"pearson_log_growth":null,"pearson_linear_time_residuals":0.2816904681902377,"leave_one_out_n":15,"leave_one_out_min_r":0.011761641895021624,"leave_one_out_max_r":0.06709334897944837,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.total_deductions|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_debt.total_deductions","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.13190316286487214,"spearman_levels":0.18262170026288257,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.47634582193208125,"spearman_annual_changes":-0.22142857142857142,"positive_log_growth_n":11,"pearson_log_growth":-0.7311208108164731,"pearson_linear_time_residuals":-0.09262718433232703,"leave_one_out_n":16,"leave_one_out_min_r":0.0006766647095555892,"leave_one_out_max_r":0.39734853672659154,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.total_gross_debt|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_debt.total_gross_debt","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.11998583768352308,"spearman_levels":0.10309289530969178,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.0509253484084565,"spearman_annual_changes":0.20357142857142857,"positive_log_growth_n":11,"pearson_log_growth":0.025089250888052788,"pearson_linear_time_residuals":0.24741045980811585,"leave_one_out_n":16,"leave_one_out_min_r":-0.04661442657508022,"leave_one_out_max_r":0.39559000905467473,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.total_net_debt|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_debt.total_net_debt","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.0509991289195985,"spearman_levels":-0.18114894461560127,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.5432507640790443,"spearman_annual_changes":0.45,"positive_log_growth_n":11,"pearson_log_growth":0.7023411900506595,"pearson_linear_time_residuals":0.3110197329259478,"leave_one_out_n":16,"leave_one_out_min_r":-0.2521194979146446,"leave_one_out_max_r":-0.005585132331988202,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.utility_deductions|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_debt.utility_deductions","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.40295641292023915,"spearman_levels":0.37997095699857825,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.5574440700848583,"spearman_annual_changes":-0.2785714285714286,"positive_log_growth_n":11,"pearson_log_growth":-0.6035005037883,"pearson_linear_time_residuals":-0.24834828762267938,"leave_one_out_n":16,"leave_one_out_min_r":0.34228914363715396,"leave_one_out_max_r":0.5303047113907269,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.utility_gross_debt|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_debt.utility_gross_debt","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.33526995756930006,"spearman_levels":0.12518423001891144,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.1531571154201591,"spearman_annual_changes":0.22857142857142856,"positive_log_growth_n":11,"pearson_log_growth":0.053086409539856785,"pearson_linear_time_residuals":0.1955169511595816,"leave_one_out_n":16,"leave_one_out_min_r":0.14792368770473996,"leave_one_out_max_r":0.4061577704983501,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.utility_net_debt|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"municipal_debt.utility_net_debt","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.2970627956651798,"spearman_levels":-0.4586177184156294,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.623444990637183,"spearman_annual_changes":0.36516700121384216,"positive_log_growth_n":1,"pearson_log_growth":null,"pearson_linear_time_residuals":0.40794077999320727,"leave_one_out_n":16,"leave_one_out_min_r":-0.4457374586896268,"leave_one_out_max_r":-0.185040759829169,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.average_residential_property_value|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"property_tax.average_residential_property_value","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.3924316899526112,"spearman_levels":0.802409243128482,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.10334641764277422,"spearman_annual_changes":0.03773585268935404,"positive_log_growth_n":15,"pearson_log_growth":0.02580143014854002,"pearson_linear_time_residuals":-0.46523731934327034,"leave_one_out_n":20,"leave_one_out_min_r":0.322904702917236,"leave_one_out_max_r":0.47629150121989594,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.average_total_property_taxes|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"property_tax.average_total_property_taxes","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.7795255598861266,"spearman_levels":0.8370347827006305,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.12813118852694177,"spearman_annual_changes":0.04914436629311224,"positive_log_growth_n":15,"pearson_log_growth":-0.015932392184668145,"pearson_linear_time_residuals":-0.03400221052000496,"leave_one_out_n":20,"leave_one_out_min_r":0.7491178541898655,"leave_one_out_max_r":0.8216886498175722,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.county_rate|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"property_tax.county_rate","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"percentage_points","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.12765116616111,"spearman_levels":0.2830261495462563,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.06763558521548092,"spearman_annual_changes":0.07371654943966835,"positive_log_growth_n":15,"pearson_log_growth":-0.01622213345318885,"pearson_linear_time_residuals":0.43656479485104377,"leave_one_out_n":20,"leave_one_out_min_r":-0.22937110204411496,"leave_one_out_max_r":-0.04145068195251424,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.county_taxes_or_total_county_levy|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"property_tax.county_taxes_or_total_county_levy","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.7430077411029808,"spearman_levels":0.8332711370949621,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.184557497246877,"spearman_annual_changes":0.14216763106221753,"positive_log_growth_n":15,"pearson_log_growth":0.06381912725874406,"pearson_linear_time_residuals":-0.0556669866319003,"leave_one_out_n":20,"leave_one_out_min_r":0.7169366418007986,"leave_one_out_max_r":0.779793362960022,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.district_school_tax_levy|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"property_tax.district_school_tax_levy","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.7919248054675514,"spearman_levels":0.8370347827006305,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.073053311711667,"spearman_annual_changes":0.0702062375615889,"positive_log_growth_n":15,"pearson_log_growth":-0.04448728172284881,"pearson_linear_time_residuals":0.09266806329622597,"leave_one_out_n":20,"leave_one_out_min_r":0.7625202434004918,"leave_one_out_max_r":0.8322527670261107,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.local_municipal_purposes_levy|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"property_tax.local_municipal_purposes_levy","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.7425625216957011,"spearman_levels":0.8310129497315611,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.07874277441658577,"spearman_annual_changes":0.07196139350062863,"positive_log_growth_n":15,"pearson_log_growth":-0.08781385533623082,"pearson_linear_time_residuals":-0.4691923055267822,"leave_one_out_n":20,"leave_one_out_min_r":0.7039168465880413,"leave_one_out_max_r":0.7921000470011335,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.municipal_rate|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"property_tax.municipal_rate","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"percentage_points","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.16591507637067254,"spearman_levels":0.2950698154843949,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.08740228304417708,"spearman_annual_changes":0.04387889847599307,"positive_log_growth_n":15,"pearson_log_growth":-0.03207498099662779,"pearson_linear_time_residuals":0.4392981163821897,"leave_one_out_n":20,"leave_one_out_min_r":-0.2759529628202858,"leave_one_out_max_r":-0.07917617640206882,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.net_valuation_taxable|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"property_tax.net_valuation_taxable","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.38771728022691243,"spearman_levels":0.7489654755279922,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.10357387891110233,"spearman_annual_changes":0.03510311878079445,"positive_log_growth_n":15,"pearson_log_growth":0.0250028631041511,"pearson_linear_time_residuals":-0.4662764361059794,"leave_one_out_n":20,"leave_one_out_min_r":0.31734965675189064,"leave_one_out_max_r":0.47280170767786245,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.school_rate|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"property_tax.school_rate","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"percentage_points","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.09813039009744236,"spearman_levels":0.2950698154843949,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.09118392955557533,"spearman_annual_changes":-0.03598069675031432,"positive_log_growth_n":15,"pearson_log_growth":-0.028323523043200374,"pearson_linear_time_residuals":0.4613983494230053,"leave_one_out_n":20,"leave_one_out_min_r":-0.2065625033099059,"leave_one_out_max_r":-0.0019311236460505894,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.total_levy|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"property_tax.total_levy","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.776136274707822,"spearman_levels":0.8370347827006305,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.13788222722972135,"spearman_annual_changes":0.07283897147014849,"positive_log_growth_n":15,"pearson_log_growth":-0.02485676140189134,"pearson_linear_time_residuals":-0.07563365565296509,"leave_one_out_n":20,"leave_one_out_min_r":0.7448364689747831,"leave_one_out_max_r":0.817693100278714,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.total_local_municipal_tax_levy|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"property_tax.total_local_municipal_tax_levy","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.7427885789463992,"spearman_levels":0.8370347827006305,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.08052911935400607,"spearman_annual_changes":0.04914436629311224,"positive_log_growth_n":15,"pearson_log_growth":-0.08881384913337803,"pearson_linear_time_residuals":-0.4673275997214983,"leave_one_out_n":20,"leave_one_out_min_r":0.7041725716843882,"leave_one_out_max_r":0.7922635758060483,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.total_rate|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"property_tax.total_rate","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"percentage_points","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.12060995679655805,"spearman_levels":0.2950698154843949,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.08509766213201622,"spearman_annual_changes":-0.007020623756158891,"positive_log_growth_n":15,"pearson_log_growth":-0.02662873453307901,"pearson_linear_time_residuals":0.4516852997817508,"leave_one_out_n":20,"leave_one_out_min_r":-0.2280450868318517,"leave_one_out_max_r":-0.030805101529521,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.total_school_levy|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"property_tax.total_school_levy","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.7919248054675514,"spearman_levels":0.8370347827006305,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.073053311711667,"spearman_annual_changes":0.0702062375615889,"positive_log_growth_n":15,"pearson_log_growth":-0.04448728172284881,"pearson_linear_time_residuals":0.09266806329622597,"leave_one_out_n":20,"leave_one_out_min_r":0.7625202434004918,"leave_one_out_max_r":0.8322527670261107,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_debt_service_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"ratio.municipal_debt_service_share","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.11933073868563586,"spearman_levels":0.036012328138181754,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.4008525885752792,"spearman_annual_changes":-0.21579765395152095,"positive_log_growth_n":14,"pearson_log_growth":-0.30510397294469555,"pearson_linear_time_residuals":-0.6564997575273495,"leave_one_out_n":19,"leave_one_out_min_r":-0.23111426033164484,"leave_one_out_max_r":0.013213972775870395,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_delinquent_receipts_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"ratio.municipal_delinquent_receipts_share","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.900249476963543,"spearman_levels":-0.9161184938566724,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.6371713690953749,"spearman_annual_changes":-0.506969608087066,"positive_log_growth_n":14,"pearson_log_growth":-0.5688336563769009,"pearson_linear_time_residuals":-0.7233632025070613,"leave_one_out_n":19,"leave_one_out_min_r":-0.9405609180930824,"leave_one_out_max_r":-0.8768066279420119,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_fund_balance_to_tax_levy|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"ratio.municipal_fund_balance_to_tax_levy","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.5817054524861858,"spearman_levels":0.530192033021272,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.5069789735527928,"spearman_annual_changes":-0.40714285714285714,"positive_log_growth_n":11,"pearson_log_growth":0.000820037694972989,"pearson_linear_time_residuals":0.19357971955704456,"leave_one_out_n":16,"leave_one_out_min_r":0.5110489438082766,"leave_one_out_max_r":0.687026447589374,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_local_tax_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"ratio.municipal_local_tax_share","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.16020381717882728,"spearman_levels":0.03513397867139684,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.4685354642566682,"spearman_annual_changes":0.21889522793168634,"positive_log_growth_n":14,"pearson_log_growth":0.4373175539226226,"pearson_linear_time_residuals":0.12314466603481568,"leave_one_out_n":19,"leave_one_out_min_r":0.10316769416689127,"leave_one_out_max_r":0.33018015743144097,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_surplus_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"ratio.municipal_surplus_share","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":18,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.9633760251823645,"spearman_levels":0.9328517374432173,"consecutive_change_n":16,"change_target_periods":"2008;2009;2010;2011;2012;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.9891934022552231,"spearman_annual_changes":0.9727743619579425,"positive_log_growth_n":14,"pearson_log_growth":0.99938653672985,"pearson_linear_time_residuals":0.9811774816771441,"leave_one_out_n":18,"leave_one_out_min_r":0.9538543338118893,"leave_one_out_max_r":0.9737397264358424,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_uncollected_reserve_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"ratio.municipal_uncollected_reserve_share","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.8898541851981479,"spearman_levels":-0.9196318917238121,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.48722815974436734,"spearman_annual_changes":-0.5018069847867904,"positive_log_growth_n":14,"pearson_log_growth":-0.6265110597379837,"pearson_linear_time_residuals":-0.6919660549744908,"leave_one_out_n":19,"leave_one_out_min_r":-0.9254626514340297,"leave_one_out_max_r":-0.8686300316370651,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_utility_budget_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"ratio.municipal_utility_budget_share","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.23244194366860843,"spearman_levels":-0.30215221657401276,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.1161659860206044,"spearman_annual_changes":0.05369128232286646,"positive_log_growth_n":14,"pearson_log_growth":0.5707191765336116,"pearson_linear_time_residuals":0.041914023591322895,"leave_one_out_n":19,"leave_one_out_min_r":-0.3226093050966431,"leave_one_out_max_r":-0.12206510656947764,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.property_county_share_of_levy|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"ratio.property_county_share_of_levy","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.1569702752084253,"spearman_levels":-0.1881822802834151,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.2130613471605136,"spearman_annual_changes":0.1298815394889395,"positive_log_growth_n":15,"pearson_log_growth":0.12903813834901984,"pearson_linear_time_residuals":-0.011859247378010852,"leave_one_out_n":20,"leave_one_out_min_r":-0.4545590718711067,"leave_one_out_max_r":-0.07153988151419566,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.property_municipal_share_of_levy|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"ratio.property_municipal_share_of_levy","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.622784247087049,"spearman_levels":-0.6503579606594826,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.05652268729340129,"spearman_annual_changes":-0.058797723957830714,"positive_log_growth_n":15,"pearson_log_growth":-0.08594802974066781,"pearson_linear_time_residuals":-0.4087755384117959,"leave_one_out_n":20,"leave_one_out_min_r":-0.722277954510294,"leave_one_out_max_r":-0.5416317806022953,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.property_school_share_of_levy|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"ratio.property_school_share_of_levy","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.6514670529743245,"spearman_levels":0.7421909134377892,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.12335945051879692,"spearman_annual_changes":-0.15971919045261476,"positive_log_growth_n":15,"pearson_log_growth":-0.032918569148953074,"pearson_linear_time_residuals":0.36089407062247886,"leave_one_out_n":20,"leave_one_out_min_r":0.6046679464583359,"leave_one_out_max_r":0.7111308620256693,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.current_fund_utilized_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"utility_income.consumer_accounts_receivable|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.current_fund_utilized_balance","metric_b_id":"utility_income.consumer_accounts_receivable","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2006,"last_period":2023,"overlap_periods":"2006;2007;2008;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023","pearson_levels":0.5333569178606531,"spearman_levels":0.7413430054525543,"consecutive_change_n":14,"change_target_periods":"2007;2008;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023","pearson_annual_changes":0.10345636002596516,"spearman_annual_changes":0.16721682285861195,"positive_log_growth_n":11,"pearson_log_growth":0.40400778131460796,"pearson_linear_time_residuals":-0.6167544986325411,"leave_one_out_n":16,"leave_one_out_min_r":0.48182980194388214,"leave_one_out_max_r":0.6197199668447952,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_appropriated_balance_share_of_income|derived|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_deferred_charges|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_appropriated_balance_share_of_income","metric_b_id":"municipal_budget.utility_deferred_charges","scenario_a":"derived","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"fraction","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.0978912222915875,"spearman_levels":0.03247038487223487,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.5789474656996401,"spearman_annual_changes":0.7151702786377709,"positive_log_growth_n":15,"pearson_log_growth":0.7567704821775437,"pearson_linear_time_residuals":0.182275142751221,"leave_one_out_n":19,"leave_one_out_min_r":-0.018011113191948227,"leave_one_out_max_r":0.24838520146228293,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_appropriated_balance_share_of_income|derived|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_miscellaneous_revenues|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_appropriated_balance_share_of_income","metric_b_id":"municipal_budget.utility_miscellaneous_revenues","scenario_a":"derived","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"fraction","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.2138298414896825,"spearman_levels":-0.18955684141629006,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.1683839438389468,"spearman_annual_changes":0.005159958720330237,"positive_log_growth_n":15,"pearson_log_growth":0.5322642391693874,"pearson_linear_time_residuals":-0.5048313994318279,"leave_one_out_n":19,"leave_one_out_min_r":-0.4046858329975103,"leave_one_out_max_r":-0.08655130407704739,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_appropriated_balance_share_of_income|derived|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.local_municipal_purposes_levy|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_appropriated_balance_share_of_income","metric_b_id":"property_tax.local_municipal_purposes_levy","scenario_a":"derived","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"fraction","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.015236487163626493,"spearman_levels":0.06995111438648031,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.27504436215584294,"spearman_annual_changes":0.2649122807017544,"positive_log_growth_n":16,"pearson_log_growth":0.4058232581336904,"pearson_linear_time_residuals":-0.27748747847568805,"leave_one_out_n":20,"leave_one_out_min_r":-0.09820394779626504,"leave_one_out_max_r":0.10801264935082859,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_appropriated_balance_share_of_income|derived|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.municipal_rate|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_appropriated_balance_share_of_income","metric_b_id":"property_tax.municipal_rate","scenario_a":"derived","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"fraction","unit_b":"percentage_points","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.6099056985222194,"spearman_levels":0.7062806065473658,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.5394952592101306,"spearman_annual_changes":0.23157894736842105,"positive_log_growth_n":16,"pearson_log_growth":0.6668900319742088,"pearson_linear_time_residuals":0.720152461675956,"leave_one_out_n":20,"leave_one_out_min_r":0.544312691818779,"leave_one_out_max_r":0.6835919019234514,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_appropriated_balance_share_of_income|derived|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.net_valuation_taxable|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_appropriated_balance_share_of_income","metric_b_id":"property_tax.net_valuation_taxable","scenario_a":"derived","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"fraction","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.4645015450572647,"spearman_levels":-0.08950733991388342,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.5254389725724447,"spearman_annual_changes":-0.14385964912280702,"positive_log_growth_n":16,"pearson_log_growth":-0.6555959382599612,"pearson_linear_time_residuals":-0.7112980142953591,"leave_one_out_n":20,"leave_one_out_min_r":-0.5484506983727986,"leave_one_out_max_r":-0.3751643594090781,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_appropriated_balance_share_of_income|derived|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.total_levy|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_appropriated_balance_share_of_income","metric_b_id":"property_tax.total_levy","scenario_a":"derived","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"fraction","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.03926878643205872,"spearman_levels":0.04437758869679934,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.13512259736108964,"spearman_annual_changes":0.28771929824561404,"positive_log_growth_n":16,"pearson_log_growth":0.17332957982208227,"pearson_linear_time_residuals":0.10975438035914985,"leave_one_out_n":20,"leave_one_out_min_r":-0.03030838115180183,"leave_one_out_max_r":0.1579866687141755,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_appropriated_balance_share_of_income|derived|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.total_school_levy|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_appropriated_balance_share_of_income","metric_b_id":"property_tax.total_school_levy","scenario_a":"derived","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"fraction","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.048926897774306935,"spearman_levels":0.04437758869679934,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.0124473132062867,"spearman_annual_changes":0.1631578947368421,"positive_log_growth_n":16,"pearson_log_growth":-0.029641950102596612,"pearson_linear_time_residuals":0.21543460791617638,"leave_one_out_n":20,"leave_one_out_min_r":-0.019331921577153566,"leave_one_out_max_r":0.1669500334539836,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_appropriated_balance_share_of_income|derived|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_debt_service_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_appropriated_balance_share_of_income","metric_b_id":"ratio.municipal_debt_service_share","scenario_a":"derived","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"fraction","unit_b":"fraction","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.4931054114360009,"spearman_levels":-0.43440109491233136,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.1483564085590431,"spearman_annual_changes":-0.09803921568627451,"positive_log_growth_n":15,"pearson_log_growth":0.10995742289254912,"pearson_linear_time_residuals":-0.5282114328697928,"leave_one_out_n":19,"leave_one_out_min_r":-0.6114558779711035,"leave_one_out_max_r":-0.41625066125889437,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_appropriated_balance_share_of_income|derived|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_delinquent_receipts_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_appropriated_balance_share_of_income","metric_b_id":"ratio.municipal_delinquent_receipts_share","scenario_a":"derived","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"fraction","unit_b":"fraction","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.254561794524374,"spearman_levels":-0.21149629065428657,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.09303200592452379,"spearman_annual_changes":0.13725490196078433,"positive_log_growth_n":15,"pearson_log_growth":0.17435020116265693,"pearson_linear_time_residuals":-0.4703182935179611,"leave_one_out_n":19,"leave_one_out_min_r":-0.4126737675251146,"leave_one_out_max_r":-0.14803093265787723,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_appropriated_balance_share_of_income|derived|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_surplus_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_appropriated_balance_share_of_income","metric_b_id":"ratio.municipal_surplus_share","scenario_a":"derived","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"fraction","unit_b":"fraction","overlap_n":18,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.3440123907056156,"spearman_levels":0.2590299277605779,"consecutive_change_n":16,"change_target_periods":"2008;2009;2010;2011;2012;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.19235355396867027,"spearman_annual_changes":0.06764705882352941,"positive_log_growth_n":13,"pearson_log_growth":-0.33897915927598316,"pearson_linear_time_residuals":0.49665586425496744,"leave_one_out_n":18,"leave_one_out_min_r":0.08538874410675398,"leave_one_out_max_r":0.46679856888279686,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_appropriated_balance_share_of_income|derived|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_utility_budget_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_appropriated_balance_share_of_income","metric_b_id":"ratio.municipal_utility_budget_share","scenario_a":"derived","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"fraction","unit_b":"fraction","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.18110444797066844,"spearman_levels":0.17376043796493254,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.7627879739731787,"spearman_annual_changes":0.5892672858617131,"positive_log_growth_n":15,"pearson_log_growth":0.755804711767317,"pearson_linear_time_residuals":0.19451804275125892,"leave_one_out_n":19,"leave_one_out_min_r":0.034100070480768484,"leave_one_out_max_r":0.304676485017939,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_appropriated_balance_share_of_income|derived|Point Pleasant Borough|calendar_year","series_b_id":"ratio.property_school_share_of_levy|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_appropriated_balance_share_of_income","metric_b_id":"ratio.property_school_share_of_levy","scenario_a":"derived","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"fraction","unit_b":"fraction","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.12964474297781886,"spearman_levels":0.06844678934591085,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.3115296411391068,"spearman_annual_changes":-0.34210526315789475,"positive_log_growth_n":16,"pearson_log_growth":-0.36832487448456747,"pearson_linear_time_residuals":0.1441915608491268,"leave_one_out_n":20,"leave_one_out_min_r":-0.007374451457099373,"leave_one_out_max_r":0.27049925492785654,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_audit.utility_operating_income_excluding_balance_to_expenditures|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"municipal_audit.utility_operating_income_excluding_balance_to_expenditures","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.6244897644535149,"spearman_levels":0.6030075187969924,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.728902616836433,"spearman_annual_changes":0.7701754385964912,"positive_log_growth_n":19,"pearson_log_growth":0.64836898091503,"pearson_linear_time_residuals":0.711272026186502,"leave_one_out_n":20,"leave_one_out_min_r":0.5061683161956838,"leave_one_out_max_r":0.705498183600242,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_audit.utility_operating_net_statutory_adjustments|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"municipal_audit.utility_operating_net_statutory_adjustments","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.19336556863975565,"spearman_levels":-0.12211100477108844,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.20065179296783844,"spearman_annual_changes":0.15221834996202957,"positive_log_growth_n":5,"pearson_log_growth":0.6898548504770423,"pearson_linear_time_residuals":-0.22291350650750638,"leave_one_out_n":20,"leave_one_out_min_r":-0.40448921650168707,"leave_one_out_max_r":0.06613985073759568,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_audit.utility_operating_opening_balance|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"municipal_audit.utility_operating_opening_balance","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.4996466723695469,"spearman_levels":0.41654135338345866,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.34017512076613615,"spearman_annual_changes":-0.4263157894736842,"positive_log_growth_n":19,"pearson_log_growth":-0.3923710446371432,"pearson_linear_time_residuals":0.3155460378951512,"leave_one_out_n":20,"leave_one_out_min_r":0.4231561429374827,"leave_one_out_max_r":0.5811088676022177,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_audit.utility_operating_operating_excess|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"municipal_audit.utility_operating_operating_excess","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.7546702846737098,"spearman_levels":0.6345864661654136,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.48582456913624567,"spearman_annual_changes":0.4824561403508772,"positive_log_growth_n":14,"pearson_log_growth":0.23286831617303885,"pearson_linear_time_residuals":0.7433811228098445,"leave_one_out_n":20,"leave_one_out_min_r":0.6909952861190928,"leave_one_out_max_r":0.7899762421451103,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_audit.utility_operating_reported_statutory_excess|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"municipal_audit.utility_operating_reported_statutory_excess","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2010;2011;2012;2013;2014;2017;2018;2019;2021;2022;2023;2024;2025","pearson_levels":0.8037759079112213,"spearman_levels":0.8058823529411765,"consecutive_change_n":12,"change_target_periods":"2007;2008;2011;2012;2013;2014;2018;2019;2022;2023;2024;2025","pearson_annual_changes":0.7539466157414239,"spearman_annual_changes":0.7132867132867133,"positive_log_growth_n":10,"pearson_log_growth":0.6282759617783825,"pearson_linear_time_residuals":0.8020478878774072,"leave_one_out_n":16,"leave_one_out_min_r":0.7156008707689558,"leave_one_out_max_r":0.8328601809871358,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_audit.utility_operating_result_excluding_appropriated_balance|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"municipal_audit.utility_operating_result_excluding_appropriated_balance","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.6113567168928096,"spearman_levels":0.5894736842105263,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.7270556497840116,"spearman_annual_changes":0.7807017543859649,"positive_log_growth_n":1,"pearson_log_growth":null,"pearson_linear_time_residuals":0.6864063976156973,"leave_one_out_n":20,"leave_one_out_min_r":0.4960918425798809,"leave_one_out_max_r":0.708939217924372,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_audit.utility_operating_revenue_total|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"municipal_audit.utility_operating_revenue_total","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.5910950193141093,"spearman_levels":0.5669172932330827,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.10013059165686666,"spearman_annual_changes":0.012280701754385965,"positive_log_growth_n":19,"pearson_log_growth":0.12419044566440865,"pearson_linear_time_residuals":0.30444530723648544,"leave_one_out_n":20,"leave_one_out_min_r":0.5126752338503272,"leave_one_out_max_r":0.7181325753173616,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_audit.utility_operating_utilized_balance|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"municipal_audit.utility_operating_utilized_balance","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.159338897902865,"spearman_levels":0.01806549890720785,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.5108133668579506,"spearman_annual_changes":-0.5764508023684871,"positive_log_growth_n":16,"pearson_log_growth":-0.39954521411233024,"pearson_linear_time_residuals":0.005169833369260074,"leave_one_out_n":20,"leave_one_out_min_r":0.054319386538629603,"leave_one_out_max_r":0.3128441211822532,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.capital_improvements|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"municipal_budget.capital_improvements","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.29683809847789644,"spearman_levels":-0.11608993928497763,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.17666867793058225,"spearman_annual_changes":-0.28170704428539883,"positive_log_growth_n":18,"pearson_log_growth":-0.24013155639588213,"pearson_linear_time_residuals":-0.07397006944880374,"leave_one_out_n":19,"leave_one_out_min_r":-0.392455787044799,"leave_one_out_max_r":-0.12458204936008489,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.debt_service|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"municipal_budget.debt_service","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.4331115891069826,"spearman_levels":0.49298245614035086,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.030753226264118066,"spearman_annual_changes":0.12074303405572756,"positive_log_growth_n":18,"pearson_log_growth":0.10144503594441699,"pearson_linear_time_residuals":-0.20429094728510694,"leave_one_out_n":19,"leave_one_out_min_r":0.2965661872135346,"leave_one_out_max_r":0.5063138285532958,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.delinquent_tax_receipts|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"municipal_budget.delinquent_tax_receipts","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.6690226574124689,"spearman_levels":-0.5392850888615368,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.1322083250677745,"spearman_annual_changes":0.11581289598399731,"positive_log_growth_n":18,"pearson_log_growth":-0.057756572783937976,"pearson_linear_time_residuals":-0.28381001369859854,"leave_one_out_n":19,"leave_one_out_min_r":-0.8219331122965693,"leave_one_out_max_r":-0.6227469515395425,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.general_budget_total|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"municipal_budget.general_budget_total","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.6595824019392418,"spearman_levels":0.7368421052631579,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.07993797318291151,"spearman_annual_changes":0.0608875128998968,"positive_log_growth_n":18,"pearson_log_growth":0.008242028272266028,"pearson_linear_time_residuals":0.02824951840172756,"leave_one_out_n":19,"leave_one_out_min_r":0.5782019871295672,"leave_one_out_max_r":0.7076190390958494,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.local_municipal_tax|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"municipal_budget.local_municipal_tax","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.661947639923909,"spearman_levels":0.7210526315789474,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.3999426529134783,"spearman_annual_changes":-0.37874097007223945,"positive_log_growth_n":18,"pearson_log_growth":-0.6820337433429052,"pearson_linear_time_residuals":-0.18145002942149618,"leave_one_out_n":19,"leave_one_out_min_r":0.5920844070559468,"leave_one_out_max_r":0.7359090394866296,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.miscellaneous_revenues|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"municipal_budget.miscellaneous_revenues","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.40064577479860675,"spearman_levels":0.39473684210526316,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.29613949607414236,"spearman_annual_changes":0.18059855521155832,"positive_log_growth_n":18,"pearson_log_growth":0.2425984666754645,"pearson_linear_time_residuals":0.12494514787126337,"leave_one_out_n":19,"leave_one_out_min_r":0.2644626823453889,"leave_one_out_max_r":0.47456907401382636,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.reserve_for_uncollected_taxes|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"municipal_budget.reserve_for_uncollected_taxes","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.4214986071001879,"spearman_levels":-0.47192982456140353,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.288990890351692,"spearman_annual_changes":0.3993808049535604,"positive_log_growth_n":18,"pearson_log_growth":0.01630813215350399,"pearson_linear_time_residuals":-0.04768922319927708,"leave_one_out_n":19,"leave_one_out_min_r":-0.7117231729678487,"leave_one_out_max_r":-0.36864003833613784,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.surplus_anticipated|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"municipal_budget.surplus_anticipated","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":18,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.572321285059046,"spearman_levels":0.5289259020719017,"consecutive_change_n":16,"change_target_periods":"2008;2009;2010;2011;2012;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.15797137531907549,"spearman_annual_changes":-0.12362034251810465,"positive_log_growth_n":14,"pearson_log_growth":0.04986493834925365,"pearson_linear_time_residuals":0.05980602057072869,"leave_one_out_n":18,"leave_one_out_min_r":0.5075647255466337,"leave_one_out_max_r":0.7851181191424054,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_budget_total|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"municipal_budget.utility_budget_total","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.5851177230614386,"spearman_levels":0.6,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.4158228309708866,"spearman_annual_changes":-0.587203302373581,"positive_log_growth_n":18,"pearson_log_growth":-0.4581878408705709,"pearson_linear_time_residuals":-0.17812232364822692,"leave_one_out_n":19,"leave_one_out_min_r":0.5048569803992542,"leave_one_out_max_r":0.6330455095890983,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_capital_improvements|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"municipal_budget.utility_capital_improvements","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":14,"first_period":2012,"last_period":2025,"overlap_periods":"2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.037771735081958344,"spearman_levels":0.033449680400283635,"consecutive_change_n":13,"change_target_periods":"2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.4970631126499446,"spearman_annual_changes":0.5276076869556541,"positive_log_growth_n":13,"pearson_log_growth":0.7410799547552162,"pearson_linear_time_residuals":0.7753900453994395,"leave_one_out_n":14,"leave_one_out_min_r":-0.2571999359972597,"leave_one_out_max_r":0.17701214933916914,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_debt_service|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"municipal_budget.utility_debt_service","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.3989994690952808,"spearman_levels":0.43508771929824563,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.12449325896038589,"spearman_annual_changes":-0.06707946336429309,"positive_log_growth_n":18,"pearson_log_growth":-0.023141869302054217,"pearson_linear_time_residuals":-0.2558291494358324,"leave_one_out_n":19,"leave_one_out_min_r":0.27446635874651615,"leave_one_out_max_r":0.48649499165915727,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_deferred_charges|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"municipal_budget.utility_deferred_charges","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.41998157980507006,"spearman_levels":0.4631578947368421,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.43428532766195876,"spearman_annual_changes":-0.5479876160990712,"positive_log_growth_n":18,"pearson_log_growth":-0.3983990945896106,"pearson_linear_time_residuals":-0.4686915174600363,"leave_one_out_n":19,"leave_one_out_min_r":0.34099660261273784,"leave_one_out_max_r":0.5057286210570481,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_miscellaneous_revenues|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"municipal_budget.utility_miscellaneous_revenues","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.5606365496184011,"spearman_levels":0.5842105263157895,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.14879313945930422,"spearman_annual_changes":-0.11248710010319918,"positive_log_growth_n":18,"pearson_log_growth":-0.3262076954927958,"pearson_linear_time_residuals":-0.17255398711068615,"leave_one_out_n":19,"leave_one_out_min_r":0.4786879886351817,"leave_one_out_max_r":0.6423400865654231,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_other_expenses|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"municipal_budget.utility_other_expenses","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.2666553032495589,"spearman_levels":0.17894736842105263,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.25345430449705714,"spearman_annual_changes":-0.32301341589267285,"positive_log_growth_n":18,"pearson_log_growth":-0.4079173618705461,"pearson_linear_time_residuals":0.15575741926695846,"leave_one_out_n":19,"leave_one_out_min_r":0.13147289985236704,"leave_one_out_max_r":0.35025310192586495,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_rents|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"municipal_budget.utility_rents","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.6860454723765851,"spearman_levels":0.7208080038819008,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.1321231285998659,"spearman_annual_changes":-0.2632937883140567,"positive_log_growth_n":18,"pearson_log_growth":-0.2539844942513627,"pearson_linear_time_residuals":0.1539109357013105,"leave_one_out_n":19,"leave_one_out_min_r":0.6295993724308364,"leave_one_out_max_r":0.75139340554812,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_salaries_wages|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"municipal_budget.utility_salaries_wages","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.7118782067933563,"spearman_levels":0.7228070175438597,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.2050878130311153,"spearman_annual_changes":-0.24251805985552116,"positive_log_growth_n":18,"pearson_log_growth":-0.13515787881919605,"pearson_linear_time_residuals":0.3010898640124616,"leave_one_out_n":19,"leave_one_out_min_r":0.6714996147514901,"leave_one_out_max_r":0.777760178885527,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_surplus|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"municipal_budget.utility_surplus","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.19119074877546427,"spearman_levels":0.05270096800709525,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.48028753152881193,"spearman_annual_changes":-0.5325761132398794,"positive_log_growth_n":15,"pearson_log_growth":-0.3916165025713076,"pearson_linear_time_residuals":0.014107014144367191,"leave_one_out_n":19,"leave_one_out_min_r":0.08698110921845749,"leave_one_out_max_r":0.3485407472963864,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_total_appropriations|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"municipal_budget.utility_total_appropriations","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.5851177230614386,"spearman_levels":0.6,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.4158228309708866,"spearman_annual_changes":-0.587203302373581,"positive_log_growth_n":18,"pearson_log_growth":-0.4581878408705709,"pearson_linear_time_residuals":-0.17812232364822692,"leave_one_out_n":19,"leave_one_out_min_r":0.5048569803992542,"leave_one_out_max_r":0.6330455095890983,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.equalized_valuation_basis|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"municipal_debt.equalized_valuation_basis","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.45479801393605335,"spearman_levels":0.24282567280341985,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.029263305770904836,"spearman_annual_changes":-0.05357142857142857,"positive_log_growth_n":15,"pearson_log_growth":-0.10718880624822054,"pearson_linear_time_residuals":-0.21336070957416406,"leave_one_out_n":16,"leave_one_out_min_r":0.24329537394588113,"leave_one_out_max_r":0.5223043883144379,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.general_obligation_deductions|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"municipal_debt.general_obligation_deductions","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.3908262303577893,"spearman_levels":-0.3783693944980361,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.14507074879186446,"spearman_annual_changes":-0.3267688688342381,"positive_log_growth_n":0,"pearson_log_growth":null,"pearson_linear_time_residuals":-0.08062439494205755,"leave_one_out_n":16,"leave_one_out_min_r":-0.5251851423684523,"leave_one_out_max_r":-0.08416102632522204,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.general_obligation_gross_debt|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"municipal_debt.general_obligation_gross_debt","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.4147040338376712,"spearman_levels":0.5058823529411764,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.08928388988791473,"spearman_annual_changes":0.10714285714285714,"positive_log_growth_n":15,"pearson_log_growth":0.27026766880924197,"pearson_linear_time_residuals":0.11814789348120522,"leave_one_out_n":16,"leave_one_out_min_r":0.2763046386284112,"leave_one_out_max_r":0.5064077070458417,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.general_obligation_net_debt|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"municipal_debt.general_obligation_net_debt","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.48632276809616676,"spearman_levels":0.6147058823529412,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.11865624588267314,"spearman_annual_changes":0.16428571428571428,"positive_log_growth_n":15,"pearson_log_growth":0.29782912666718414,"pearson_linear_time_residuals":0.13995075629669837,"leave_one_out_n":16,"leave_one_out_min_r":0.38067936645556544,"leave_one_out_max_r":0.6064131870623819,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.net_debt_rate_percent|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"municipal_debt.net_debt_rate_percent","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"percent","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.3130130898130976,"spearman_levels":-0.5558823529411765,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.452736998559717,"spearman_annual_changes":-0.3535714285714286,"positive_log_growth_n":15,"pearson_log_growth":-0.3155935968310147,"pearson_linear_time_residuals":0.10743045886189193,"leave_one_out_n":16,"leave_one_out_min_r":-0.560686901538867,"leave_one_out_max_r":-0.21435958702478955,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.school_deductions|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"municipal_debt.school_deductions","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.28506954171053916,"spearman_levels":0.23823529411764705,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.6107104644134225,"spearman_annual_changes":0.34285714285714286,"positive_log_growth_n":13,"pearson_log_growth":0.3401015032380007,"pearson_linear_time_residuals":0.485546083020626,"leave_one_out_n":16,"leave_one_out_min_r":0.20860693180862083,"leave_one_out_max_r":0.42559264224438725,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.school_gross_debt|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"municipal_debt.school_gross_debt","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.2697206319430148,"spearman_levels":0.14411764705882352,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.4827431877748876,"spearman_annual_changes":0.09285714285714286,"positive_log_growth_n":15,"pearson_log_growth":0.3275421677755374,"pearson_linear_time_residuals":0.6584187678894154,"leave_one_out_n":16,"leave_one_out_min_r":0.15328848986169735,"leave_one_out_max_r":0.47118308863129243,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.school_net_debt|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"municipal_debt.school_net_debt","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.05158845667765598,"spearman_levels":-0.140028008402801,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.4335638460766003,"spearman_annual_changes":-0.46483484010068415,"positive_log_growth_n":0,"pearson_log_growth":null,"pearson_linear_time_residuals":0.08556668242809366,"leave_one_out_n":15,"leave_one_out_min_r":-0.10529288384911417,"leave_one_out_max_r":-0.025834180598611416,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.total_deductions|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"municipal_debt.total_deductions","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.4892218614858962,"spearman_levels":0.4647058823529412,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.6179409179998077,"spearman_annual_changes":0.48214285714285715,"positive_log_growth_n":15,"pearson_log_growth":0.4080466605963283,"pearson_linear_time_residuals":0.5065432867353811,"leave_one_out_n":16,"leave_one_out_min_r":0.42930329034310905,"leave_one_out_max_r":0.5924098723564029,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.total_gross_debt|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"municipal_debt.total_gross_debt","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.42432312245514087,"spearman_levels":0.34705882352941175,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.5138505912114986,"spearman_annual_changes":0.45,"positive_log_growth_n":15,"pearson_log_growth":0.39764968751837687,"pearson_linear_time_residuals":0.6823876116402012,"leave_one_out_n":16,"leave_one_out_min_r":0.3185195690647709,"leave_one_out_max_r":0.5971050059064905,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.total_net_debt|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"municipal_debt.total_net_debt","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.20578641490236593,"spearman_levels":-0.2852941176470588,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.4601896947589523,"spearman_annual_changes":-0.3964285714285714,"positive_log_growth_n":15,"pearson_log_growth":-0.33121175677276615,"pearson_linear_time_residuals":-0.003963875160090784,"leave_one_out_n":16,"leave_one_out_min_r":-0.440160272802682,"leave_one_out_max_r":-0.15752727484717588,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.utility_deductions|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"municipal_debt.utility_deductions","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.6866222076292954,"spearman_levels":0.5441176470588235,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.4808912717149222,"spearman_annual_changes":0.42142857142857143,"positive_log_growth_n":15,"pearson_log_growth":0.07686988981730696,"pearson_linear_time_residuals":0.42015505064933484,"leave_one_out_n":16,"leave_one_out_min_r":0.6303052911502276,"leave_one_out_max_r":0.7218639667096751,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.utility_gross_debt|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"municipal_debt.utility_gross_debt","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.42014095468638685,"spearman_levels":0.12352941176470589,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.1083569584631932,"spearman_annual_changes":0.02857142857142857,"positive_log_growth_n":15,"pearson_log_growth":-0.08664879326445846,"pearson_linear_time_residuals":0.3350095907848783,"leave_one_out_n":16,"leave_one_out_min_r":0.2982217044578902,"leave_one_out_max_r":0.5058935331451758,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.utility_net_debt|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"municipal_debt.utility_net_debt","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.5870243019268684,"spearman_levels":-0.5981983229505169,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.4399314706863329,"spearman_annual_changes":-0.4186510569471827,"positive_log_growth_n":2,"pearson_log_growth":null,"pearson_linear_time_residuals":-0.26780222714622487,"leave_one_out_n":16,"leave_one_out_min_r":-0.7230274070877258,"leave_one_out_max_r":-0.481418481658405,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.average_residential_property_value|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"property_tax.average_residential_property_value","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.21338968879888037,"spearman_levels":0.34887218045112783,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.24554081270274955,"spearman_annual_changes":0.13157894736842105,"positive_log_growth_n":19,"pearson_log_growth":0.5002597870458387,"pearson_linear_time_residuals":-0.322686137082571,"leave_one_out_n":20,"leave_one_out_min_r":-0.03137739700406267,"leave_one_out_max_r":0.36191466947824447,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.average_total_property_taxes|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"property_tax.average_total_property_taxes","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.5443297590226414,"spearman_levels":0.5338345864661654,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.10930383120368041,"spearman_annual_changes":-0.11754385964912281,"positive_log_growth_n":19,"pearson_log_growth":-0.08805780647278066,"pearson_linear_time_residuals":0.10687187092233483,"leave_one_out_n":20,"leave_one_out_min_r":0.44867236368527663,"leave_one_out_max_r":0.6935885224460943,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.county_rate|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"property_tax.county_rate","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"percentage_points","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.03716616588406921,"spearman_levels":0.29473684210526313,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.24254010728077466,"spearman_annual_changes":-0.15263157894736842,"positive_log_growth_n":19,"pearson_log_growth":-0.48420509960089675,"pearson_linear_time_residuals":0.2812904777654203,"leave_one_out_n":20,"leave_one_out_min_r":-0.13042668421851883,"leave_one_out_max_r":0.2914634886558941,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.county_taxes_or_total_county_levy|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"property_tax.county_taxes_or_total_county_levy","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.532799686613194,"spearman_levels":0.5368421052631579,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.11610082752798878,"spearman_annual_changes":-0.05263157894736842,"positive_log_growth_n":19,"pearson_log_growth":0.05547878245297604,"pearson_linear_time_residuals":0.0828040853023472,"leave_one_out_n":20,"leave_one_out_min_r":0.4193297237055236,"leave_one_out_max_r":0.6749120733329539,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.district_school_tax_levy|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"property_tax.district_school_tax_levy","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.5527487575264287,"spearman_levels":0.5338345864661654,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.2790737948445558,"spearman_annual_changes":0.09298245614035087,"positive_log_growth_n":19,"pearson_log_growth":0.18322857418200048,"pearson_linear_time_residuals":0.1976798045789627,"leave_one_out_n":20,"leave_one_out_min_r":0.46347162524789326,"leave_one_out_max_r":0.6940962563791958,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.local_municipal_purposes_levy|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"property_tax.local_municipal_purposes_levy","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.47944651170440455,"spearman_levels":0.530827067669173,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.4600250290261257,"spearman_annual_changes":-0.4421052631578947,"positive_log_growth_n":19,"pearson_log_growth":-0.5760954639274746,"pearson_linear_time_residuals":-0.44069054508277816,"leave_one_out_n":20,"leave_one_out_min_r":0.3844197367934349,"leave_one_out_max_r":0.661947639923909,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.municipal_rate|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"property_tax.municipal_rate","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"percentage_points","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.09354277331488024,"spearman_levels":0.2932330827067669,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.3054683545372362,"spearman_annual_changes":-0.3912280701754386,"positive_log_growth_n":19,"pearson_log_growth":-0.5370383106633918,"pearson_linear_time_residuals":0.24272165431669473,"leave_one_out_n":20,"leave_one_out_min_r":-0.18531205759375818,"leave_one_out_max_r":0.2512980079705128,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.net_valuation_taxable|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"property_tax.net_valuation_taxable","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.20726804632079876,"spearman_levels":0.3082706766917293,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.24247736849891133,"spearman_annual_changes":0.06315789473684211,"positive_log_growth_n":19,"pearson_log_growth":0.49900291863323415,"pearson_linear_time_residuals":-0.32771953835683254,"leave_one_out_n":20,"leave_one_out_min_r":-0.039189959997349096,"leave_one_out_max_r":0.3551295589962905,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.school_rate|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"property_tax.school_rate","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"percentage_points","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.012016559508719302,"spearman_levels":0.2932330827067669,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.2442480149963206,"spearman_annual_changes":-0.1736842105263158,"positive_log_growth_n":19,"pearson_log_growth":-0.49166221801565435,"pearson_linear_time_residuals":0.2996359123333448,"leave_one_out_n":20,"leave_one_out_min_r":-0.11152426688140589,"leave_one_out_max_r":0.3174114034278291,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.total_levy|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"property_tax.total_levy","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.5371023528756103,"spearman_levels":0.5338345864661654,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.10653281134238853,"spearman_annual_changes":-0.02982456140350877,"positive_log_growth_n":19,"pearson_log_growth":-0.05623942928686321,"pearson_linear_time_residuals":0.046682036662531734,"leave_one_out_n":20,"leave_one_out_min_r":0.4401764238613481,"leave_one_out_max_r":0.6882047480279009,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.total_local_municipal_tax_levy|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"property_tax.total_local_municipal_tax_levy","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.4794411286703384,"spearman_levels":0.5338345864661654,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.45977919845587906,"spearman_annual_changes":-0.42280701754385963,"positive_log_growth_n":19,"pearson_log_growth":-0.5758993246930324,"pearson_linear_time_residuals":-0.4413620338902906,"leave_one_out_n":20,"leave_one_out_min_r":0.38434920044187143,"leave_one_out_max_r":0.6619468643449533,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.total_rate|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"property_tax.total_rate","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"percentage_points","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.03625101310585374,"spearman_levels":0.2932330827067669,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.2586179633990165,"spearman_annual_changes":-0.2789473684210526,"positive_log_growth_n":19,"pearson_log_growth":-0.501359791268053,"pearson_linear_time_residuals":0.28362099179502853,"leave_one_out_n":20,"leave_one_out_min_r":-0.13281258478648114,"leave_one_out_max_r":0.29726189245980167,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.total_school_levy|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"property_tax.total_school_levy","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.5527487575264287,"spearman_levels":0.5338345864661654,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.2790737948445558,"spearman_annual_changes":0.09298245614035087,"positive_log_growth_n":19,"pearson_log_growth":0.18322857418200048,"pearson_linear_time_residuals":0.1976798045789627,"leave_one_out_n":20,"leave_one_out_min_r":0.46347162524789326,"leave_one_out_max_r":0.6940962563791958,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_debt_service_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"ratio.municipal_debt_service_share","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.07488037169661965,"spearman_levels":0.07894736842105263,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.018675866634597374,"spearman_annual_changes":0.005159958720330237,"positive_log_growth_n":18,"pearson_log_growth":0.11080627066605471,"pearson_linear_time_residuals":-0.23621774811994858,"leave_one_out_n":19,"leave_one_out_min_r":-0.18325198708634005,"leave_one_out_max_r":0.23357568762797074,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_delinquent_receipts_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"ratio.municipal_delinquent_receipts_share","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.7130832927436057,"spearman_levels":-0.5894736842105263,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.0880414850931729,"spearman_annual_changes":0.1393188854489164,"positive_log_growth_n":18,"pearson_log_growth":-0.0624220635486813,"pearson_linear_time_residuals":-0.3428002981163751,"leave_one_out_n":19,"leave_one_out_min_r":-0.8316796779710162,"leave_one_out_max_r":-0.6669010897713324,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_fund_balance_to_tax_levy|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"ratio.municipal_fund_balance_to_tax_levy","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.6910552628527831,"spearman_levels":0.4176470588235294,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.4758529936586312,"spearman_annual_changes":0.32857142857142857,"positive_log_growth_n":15,"pearson_log_growth":0.5715474149748155,"pearson_linear_time_residuals":0.452866045501392,"leave_one_out_n":16,"leave_one_out_min_r":0.5891621043005641,"leave_one_out_max_r":0.8464462780623303,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_local_tax_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"ratio.municipal_local_tax_share","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.0304803383489792,"spearman_levels":-0.05789473684210526,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.3105996578442446,"spearman_annual_changes":-0.21775025799793601,"positive_log_growth_n":18,"pearson_log_growth":-0.34300817743081713,"pearson_linear_time_residuals":-0.14299841909216726,"leave_one_out_n":19,"leave_one_out_min_r":-0.1187984892526614,"leave_one_out_max_r":0.140368170537698,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_surplus_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"ratio.municipal_surplus_share","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":18,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.4843121489536417,"spearman_levels":0.44272445820433437,"consecutive_change_n":16,"change_target_periods":"2008;2009;2010;2011;2012;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.13625306343764945,"spearman_annual_changes":-0.06470588235294118,"positive_log_growth_n":14,"pearson_log_growth":0.05590288763617539,"pearson_linear_time_residuals":0.0852697149907711,"leave_one_out_n":18,"leave_one_out_min_r":0.39954446441418084,"leave_one_out_max_r":0.7355823707231938,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_uncollected_reserve_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"ratio.municipal_uncollected_reserve_share","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.6177584320524486,"spearman_levels":-0.5842105263157895,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.26139938417562925,"spearman_annual_changes":0.36635706914344685,"positive_log_growth_n":18,"pearson_log_growth":0.014520781171168255,"pearson_linear_time_residuals":-0.09439084736553179,"leave_one_out_n":19,"leave_one_out_min_r":-0.7877418467752038,"leave_one_out_max_r":-0.5552511106693675,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_utility_budget_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"ratio.municipal_utility_budget_share","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.3403264323395029,"spearman_levels":-0.3473684210526316,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.45483608459247643,"spearman_annual_changes":-0.5087719298245614,"positive_log_growth_n":18,"pearson_log_growth":-0.46424866553390864,"pearson_linear_time_residuals":-0.16520007360813982,"leave_one_out_n":19,"leave_one_out_min_r":-0.5576258494965224,"leave_one_out_max_r":-0.2116542557516098,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.property_county_share_of_levy|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"ratio.property_county_share_of_levy","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.028519331045458726,"spearman_levels":-0.07969924812030076,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.11273637556259303,"spearman_annual_changes":0.028070175438596492,"positive_log_growth_n":19,"pearson_log_growth":0.14401234366903745,"pearson_linear_time_residuals":0.08841145014950436,"leave_one_out_n":20,"leave_one_out_min_r":-0.31852036222932495,"leave_one_out_max_r":0.05875800395218037,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.property_municipal_share_of_levy|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"ratio.property_municipal_share_of_levy","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.6495224623446313,"spearman_levels":-0.5789473684210527,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.5863187232859147,"spearman_annual_changes":-0.4245614035087719,"positive_log_growth_n":19,"pearson_log_growth":-0.6074646927805538,"pearson_linear_time_residuals":-0.5151697972300062,"leave_one_out_n":20,"leave_one_out_min_r":-0.7161983123604596,"leave_one_out_max_r":-0.5750459573135666,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.property_school_share_of_levy|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"ratio.property_school_share_of_levy","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.5608394508706466,"spearman_levels":0.5699248120300752,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.43983210946135226,"spearman_annual_changes":0.443859649122807,"positive_log_growth_n":19,"pearson_log_growth":0.43797886855804224,"pearson_linear_time_residuals":0.3534255951259365,"leave_one_out_n":20,"leave_one_out_min_r":0.4787986410392221,"leave_one_out_max_r":0.6145565947304111,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"utility_income.consumer_accounts_receivable|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"utility_income.consumer_accounts_receivable","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2006,"last_period":2023,"overlap_periods":"2006;2007;2008;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023","pearson_levels":0.048204910818360355,"spearman_levels":0.18823529411764706,"consecutive_change_n":14,"change_target_periods":"2007;2008;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023","pearson_annual_changes":0.05030180748590147,"spearman_annual_changes":0.1076923076923077,"positive_log_growth_n":14,"pearson_log_growth":0.17392576602121199,"pearson_linear_time_residuals":-0.49169333358340145,"leave_one_out_n":16,"leave_one_out_min_r":-0.03137507354281197,"leave_one_out_max_r":0.24059057687497995,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"utility_income.listed_financing_and_credit_income|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"utility_income.listed_financing_and_credit_income","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.14800147319680576,"spearman_levels":-0.10526315789473684,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.06035416727427272,"spearman_annual_changes":-0.07719298245614035,"positive_log_growth_n":19,"pearson_log_growth":0.12744983939056742,"pearson_linear_time_residuals":0.0467529577513929,"leave_one_out_n":20,"leave_one_out_min_r":-0.113184485162174,"leave_one_out_max_r":0.3713084333450791,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"utility_income.listed_financing_and_credit_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"utility_income.listed_financing_and_credit_share","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.11800643098607017,"spearman_levels":-0.28421052631578947,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.0972293255216721,"spearman_annual_changes":-0.12631578947368421,"positive_log_growth_n":19,"pearson_log_growth":0.11432838991667037,"pearson_linear_time_residuals":-0.006008763763300568,"leave_one_out_n":20,"leave_one_out_min_r":-0.4274996829395979,"leave_one_out_max_r":0.1753675233617773,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_closing_balance|actual|Point Pleasant Borough|calendar_year","series_b_id":"utility_income.listed_reserve_and_cancellation_credits|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_closing_balance","metric_b_id":"utility_income.listed_reserve_and_cancellation_credits","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.14341275192150635,"spearman_levels":0.05413533834586466,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.47720262059489743,"spearman_annual_changes":0.5649122807017544,"positive_log_growth_n":19,"pearson_log_growth":0.3686330849994344,"pearson_linear_time_residuals":0.16901836562442935,"leave_one_out_n":20,"leave_one_out_min_r":-0.02269530514335262,"leave_one_out_max_r":0.34670856404025535,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_audit.utility_operating_fund_balance_change|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"municipal_audit.utility_operating_fund_balance_change","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.05615242962716944,"spearman_levels":-0.12030075187969924,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.6479365305346271,"spearman_annual_changes":-0.7105263157894737,"positive_log_growth_n":4,"pearson_log_growth":null,"pearson_linear_time_residuals":-0.3499699230505595,"leave_one_out_n":20,"leave_one_out_min_r":-0.21690576249370608,"leave_one_out_max_r":0.21527187994333297,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_audit.utility_operating_income_excluding_appropriated_balance|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"municipal_audit.utility_operating_income_excluding_appropriated_balance","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.9397725333342623,"spearman_levels":0.8751879699248121,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.23076721453564325,"spearman_annual_changes":0.015789473684210527,"positive_log_growth_n":19,"pearson_log_growth":0.1822441709525632,"pearson_linear_time_residuals":0.4699308299964085,"leave_one_out_n":20,"leave_one_out_min_r":0.9273422736240655,"leave_one_out_max_r":0.9515771505549171,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_audit.utility_operating_income_excluding_balance_to_expenditures|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"municipal_audit.utility_operating_income_excluding_balance_to_expenditures","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.09661505959549274,"spearman_levels":0.019548872180451128,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.5722617124239661,"spearman_annual_changes":-0.6017543859649123,"positive_log_growth_n":19,"pearson_log_growth":-0.6032200669006947,"pearson_linear_time_residuals":-0.4365861293411526,"leave_one_out_n":20,"leave_one_out_min_r":-0.23723382965565376,"leave_one_out_max_r":0.28461404237490745,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_audit.utility_operating_net_statutory_adjustments|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"municipal_audit.utility_operating_net_statutory_adjustments","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.05191899917382218,"spearman_levels":0.12612781413855845,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.1835207132359747,"spearman_annual_changes":-0.12743861857286198,"positive_log_growth_n":5,"pearson_log_growth":-0.5059315295617749,"pearson_linear_time_residuals":0.18978445843628733,"leave_one_out_n":20,"leave_one_out_min_r":-0.17206870520827233,"leave_one_out_max_r":0.4098757572759023,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_audit.utility_operating_opening_balance|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"municipal_audit.utility_operating_opening_balance","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.4704087915048954,"spearman_levels":0.5338345864661654,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.6799314614865599,"spearman_annual_changes":0.7,"positive_log_growth_n":19,"pearson_log_growth":0.6115027666703915,"pearson_linear_time_residuals":-0.01561976758309995,"leave_one_out_n":20,"leave_one_out_min_r":0.39862553314756105,"leave_one_out_max_r":0.5987292246372636,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.delinquent_tax_receipts|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"municipal_budget.delinquent_tax_receipts","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.659459269371002,"spearman_levels":-0.6979507844274104,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.14696189331150242,"spearman_annual_changes":0.1648507888781223,"positive_log_growth_n":18,"pearson_log_growth":0.15210646417596482,"pearson_linear_time_residuals":0.4603493822458623,"leave_one_out_n":19,"leave_one_out_min_r":-0.71445844098279,"leave_one_out_max_r":-0.6235162224861441,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.general_budget_total|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"municipal_budget.general_budget_total","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.9393763005635282,"spearman_levels":0.9210526315789473,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.2729717001719612,"spearman_annual_changes":0.08771929824561403,"positive_log_growth_n":18,"pearson_log_growth":0.22216152397290137,"pearson_linear_time_residuals":0.3765634470702438,"leave_one_out_n":19,"leave_one_out_min_r":0.9165586313826444,"leave_one_out_max_r":0.9537365324143348,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.local_municipal_tax|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"municipal_budget.local_municipal_tax","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.9612415780683964,"spearman_levels":0.9526315789473684,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.38156138011765955,"spearman_annual_changes":0.2899896800825593,"positive_log_growth_n":18,"pearson_log_growth":0.35082744136507,"pearson_linear_time_residuals":0.5647044816277869,"leave_one_out_n":19,"leave_one_out_min_r":0.9537244497312184,"leave_one_out_max_r":0.9708560930558429,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.miscellaneous_revenues|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"municipal_budget.miscellaneous_revenues","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.508524099549527,"spearman_levels":0.3701754385964912,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.0003092615360169721,"spearman_annual_changes":0.0196078431372549,"positive_log_growth_n":18,"pearson_log_growth":0.008134976176139574,"pearson_linear_time_residuals":0.23001641393150607,"leave_one_out_n":19,"leave_one_out_min_r":0.34870356607565545,"leave_one_out_max_r":0.5680928652171056,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.reserve_for_uncollected_taxes|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"municipal_budget.reserve_for_uncollected_taxes","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.5070653535880676,"spearman_levels":-0.6719298245614035,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.3272519562273003,"spearman_annual_changes":-0.40970072239422084,"positive_log_growth_n":18,"pearson_log_growth":-0.31974455273895447,"pearson_linear_time_residuals":0.13539299528996387,"leave_one_out_n":19,"leave_one_out_min_r":-0.593593321824792,"leave_one_out_max_r":-0.46106006337311245,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.surplus_anticipated|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"municipal_budget.surplus_anticipated","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":18,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.7068320729588703,"spearman_levels":0.8099177875475995,"consecutive_change_n":16,"change_target_periods":"2008;2009;2010;2011;2012;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.0015969077994513296,"spearman_annual_changes":0.06328184200331548,"positive_log_growth_n":14,"pearson_log_growth":0.34238795486525997,"pearson_linear_time_residuals":-0.2832503822854318,"leave_one_out_n":18,"leave_one_out_min_r":0.6586283090159037,"leave_one_out_max_r":0.7760736721750722,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_budget_total|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"municipal_budget.utility_budget_total","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.9771129554587845,"spearman_levels":0.968421052631579,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.8563047377861053,"spearman_annual_changes":0.9153766769865841,"positive_log_growth_n":18,"pearson_log_growth":0.8553186985679078,"pearson_linear_time_residuals":0.8250653803713819,"leave_one_out_n":19,"leave_one_out_min_r":0.9739312249449829,"leave_one_out_max_r":0.9929573984100426,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_capital_improvements|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"municipal_budget.utility_capital_improvements","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":14,"first_period":2012,"last_period":2025,"overlap_periods":"2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.7005015550697273,"spearman_levels":-0.635543927605389,"consecutive_change_n":13,"change_target_periods":"2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.3081908767393525,"spearman_annual_changes":-0.5201765927731801,"positive_log_growth_n":13,"pearson_log_growth":-0.30723456413999173,"pearson_linear_time_residuals":-0.36955508456117286,"leave_one_out_n":14,"leave_one_out_min_r":-0.8463710315329263,"leave_one_out_max_r":-0.6655105589610193,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_debt_service|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"municipal_budget.utility_debt_service","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.8279786724526728,"spearman_levels":0.8280701754385965,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.3403343195410469,"spearman_annual_changes":0.3993808049535604,"positive_log_growth_n":18,"pearson_log_growth":0.3788642131950506,"pearson_linear_time_residuals":0.5161517089981343,"leave_one_out_n":19,"leave_one_out_min_r":0.7811852117571563,"leave_one_out_max_r":0.8671577755728697,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_deferred_charges|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"municipal_budget.utility_deferred_charges","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.8502620762176785,"spearman_levels":0.868421052631579,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.4971927447563412,"spearman_annual_changes":0.4674922600619195,"positive_log_growth_n":18,"pearson_log_growth":0.594122128106256,"pearson_linear_time_residuals":0.19966404476110888,"leave_one_out_n":19,"leave_one_out_min_r":0.824736656317936,"leave_one_out_max_r":0.8761313699375464,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_miscellaneous_revenues|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"municipal_budget.utility_miscellaneous_revenues","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.9490747482206343,"spearman_levels":0.8771929824561403,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.5982751238225843,"spearman_annual_changes":0.49226006191950467,"positive_log_growth_n":18,"pearson_log_growth":0.634118897607025,"pearson_linear_time_residuals":0.6925465745465228,"leave_one_out_n":19,"leave_one_out_min_r":0.939792140514261,"leave_one_out_max_r":0.9619742503285692,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_other_expenses|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"municipal_budget.utility_other_expenses","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.3838040947863761,"spearman_levels":0.26666666666666666,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.6705923248040141,"spearman_annual_changes":0.7791537667698658,"positive_log_growth_n":18,"pearson_log_growth":0.6745572396224986,"pearson_linear_time_residuals":0.530680233392109,"leave_one_out_n":19,"leave_one_out_min_r":0.26188415535596343,"leave_one_out_max_r":0.4326449726880429,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_rents|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"municipal_budget.utility_rents","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.9568407703624602,"spearman_levels":0.9420547967908399,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.6422538178127656,"spearman_annual_changes":0.5761487603107593,"positive_log_growth_n":18,"pearson_log_growth":0.6438803564311707,"pearson_linear_time_residuals":0.5656615519509289,"leave_one_out_n":19,"leave_one_out_min_r":0.9487784813251697,"leave_one_out_max_r":0.9688045568692114,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_salaries_wages|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"municipal_budget.utility_salaries_wages","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.848442625997614,"spearman_levels":0.8526315789473684,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.05650762675611719,"spearman_annual_changes":-0.034055727554179564,"positive_log_growth_n":18,"pearson_log_growth":0.050735628503669805,"pearson_linear_time_residuals":-0.028326792906853002,"leave_one_out_n":19,"leave_one_out_min_r":0.8220835438262107,"leave_one_out_max_r":0.8933170857808735,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_surplus|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"municipal_budget.utility_surplus","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.2783347120906995,"spearman_levels":0.1976286300266072,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.6996363027283589,"spearman_annual_changes":0.6794223425215549,"positive_log_growth_n":15,"pearson_log_growth":0.7122085060986976,"pearson_linear_time_residuals":0.0887092048102432,"leave_one_out_n":19,"leave_one_out_min_r":0.18232543190909298,"leave_one_out_max_r":0.3953028072038966,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_budget.utility_total_appropriations|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"municipal_budget.utility_total_appropriations","scenario_a":"actual","scenario_b":"adopted","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.9771129554587845,"spearman_levels":0.968421052631579,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.8563047377861053,"spearman_annual_changes":0.9153766769865841,"positive_log_growth_n":18,"pearson_log_growth":0.8553186985679078,"pearson_linear_time_residuals":0.8250653803713819,"leave_one_out_n":19,"leave_one_out_min_r":0.9739312249449829,"leave_one_out_max_r":0.9929573984100426,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.equalized_valuation_basis|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"municipal_debt.equalized_valuation_basis","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.747391514677065,"spearman_levels":0.6681385178954704,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.18910037797538495,"spearman_annual_changes":0.17857142857142858,"positive_log_growth_n":15,"pearson_log_growth":0.07539967383490333,"pearson_linear_time_residuals":0.31302172983843896,"leave_one_out_n":16,"leave_one_out_min_r":0.5682055584667158,"leave_one_out_max_r":0.8537512474971753,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.general_obligation_deductions|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"municipal_debt.general_obligation_deductions","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.4976578027228031,"spearman_levels":-0.3067859955389482,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.1835444413626489,"spearman_annual_changes":0.16849019799265402,"positive_log_growth_n":0,"pearson_log_growth":null,"pearson_linear_time_residuals":-0.23277844309260595,"leave_one_out_n":16,"leave_one_out_min_r":-0.5612669657734275,"leave_one_out_max_r":-0.006212243894917163,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.general_obligation_gross_debt|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"municipal_debt.general_obligation_gross_debt","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.35638117829551846,"spearman_levels":0.27058823529411763,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.18187111589787605,"spearman_annual_changes":-0.10714285714285714,"positive_log_growth_n":15,"pearson_log_growth":-0.1972285319950166,"pearson_linear_time_residuals":-0.1535699210179023,"leave_one_out_n":16,"leave_one_out_min_r":0.19214418752155882,"leave_one_out_max_r":0.43710185353988035,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.general_obligation_net_debt|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"municipal_debt.general_obligation_net_debt","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.45023600721786505,"spearman_levels":0.38529411764705884,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.15422578407353657,"spearman_annual_changes":-0.007142857142857143,"positive_log_growth_n":15,"pearson_log_growth":-0.15736960741988565,"pearson_linear_time_residuals":-0.11055843961271443,"leave_one_out_n":16,"leave_one_out_min_r":0.3099807785394083,"leave_one_out_max_r":0.5234096650140064,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.school_deductions|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"municipal_debt.school_deductions","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.262103723484362,"spearman_levels":-0.22647058823529412,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.5064119983417402,"spearman_annual_changes":-0.13214285714285715,"positive_log_growth_n":13,"pearson_log_growth":-0.09380128382130694,"pearson_linear_time_residuals":-0.5423630368707578,"leave_one_out_n":16,"leave_one_out_min_r":-0.33244446758239804,"leave_one_out_max_r":-0.16921546808824972,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.school_gross_debt|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"municipal_debt.school_gross_debt","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.26699693682324543,"spearman_levels":-0.21470588235294116,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.052495633477776756,"spearman_annual_changes":0.18571428571428572,"positive_log_growth_n":15,"pearson_log_growth":-0.06021176818100679,"pearson_linear_time_residuals":-0.2168734820207387,"leave_one_out_n":16,"leave_one_out_min_r":-0.37483166577137367,"leave_one_out_max_r":-0.09840460564500733,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.total_deductions|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"municipal_debt.total_deductions","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.010888985003902875,"spearman_levels":0.026470588235294117,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.4335173824593064,"spearman_annual_changes":-0.15,"positive_log_growth_n":15,"pearson_log_growth":-0.45869300632141996,"pearson_linear_time_residuals":-0.4673185864115891,"leave_one_out_n":16,"leave_one_out_min_r":-0.16953338569870613,"leave_one_out_max_r":0.09808531426862033,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.total_net_debt|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"municipal_debt.total_net_debt","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.13032762232013742,"spearman_levels":-0.17941176470588235,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.39663883915347764,"spearman_annual_changes":-0.075,"positive_log_growth_n":15,"pearson_log_growth":0.3284448610571564,"pearson_linear_time_residuals":0.27881206918624335,"leave_one_out_n":16,"leave_one_out_min_r":-0.44136731240916105,"leave_one_out_max_r":-0.054095409520735924,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.utility_deductions|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"municipal_debt.utility_deductions","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.5135680755088893,"spearman_levels":0.20588235294117646,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.13559762588667765,"spearman_annual_changes":-0.1,"positive_log_growth_n":15,"pearson_log_growth":0.43166568832505775,"pearson_linear_time_residuals":-0.15628696353629143,"leave_one_out_n":16,"leave_one_out_min_r":0.23981560495377244,"leave_one_out_max_r":0.5795979034200914,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.utility_gross_debt|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"municipal_debt.utility_gross_debt","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.11768039544642385,"spearman_levels":-0.11470588235294117,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.262544503708228,"spearman_annual_changes":-0.3892857142857143,"positive_log_growth_n":15,"pearson_log_growth":-0.26424357008975413,"pearson_linear_time_residuals":-0.33502473921151654,"leave_one_out_n":16,"leave_one_out_min_r":-0.14598814742453922,"leave_one_out_max_r":0.3010474488266667,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"municipal_debt.utility_net_debt|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"municipal_debt.utility_net_debt","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.5442080280509486,"spearman_levels":-0.4951189509166708,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.029607512434035133,"spearman_annual_changes":-0.025819888974716113,"positive_log_growth_n":2,"pearson_log_growth":null,"pearson_linear_time_residuals":-0.03386112155790952,"leave_one_out_n":16,"leave_one_out_min_r":-0.6106842514076883,"leave_one_out_max_r":-0.3392273024250104,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.average_residential_property_value|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"property_tax.average_residential_property_value","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.78107784997977,"spearman_levels":0.8857142857142857,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.17762717070075582,"spearman_annual_changes":-0.20526315789473684,"positive_log_growth_n":19,"pearson_log_growth":-0.17764417588630824,"pearson_linear_time_residuals":0.37547225346256446,"leave_one_out_n":20,"leave_one_out_min_r":0.7153591972503928,"leave_one_out_max_r":0.8395815497733804,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.average_total_property_taxes|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"property_tax.average_total_property_taxes","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.9543173927187213,"spearman_levels":0.9578947368421052,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.5041013569890329,"spearman_annual_changes":0.3912280701754386,"positive_log_growth_n":19,"pearson_log_growth":0.5594826619893719,"pearson_linear_time_residuals":0.3822271062531062,"leave_one_out_n":20,"leave_one_out_min_r":0.9409756597496185,"leave_one_out_max_r":0.9630714330743375,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.county_rate|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"property_tax.county_rate","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"percentage_points","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.5212077915406977,"spearman_levels":0.01804511278195489,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.22971126043429835,"spearman_annual_changes":0.2596491228070175,"positive_log_growth_n":19,"pearson_log_growth":0.22529131865614,"pearson_linear_time_residuals":-0.29524626211583266,"leave_one_out_n":20,"leave_one_out_min_r":-0.6363868067978133,"leave_one_out_max_r":-0.4209090810997305,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.county_taxes_or_total_county_levy|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"property_tax.county_taxes_or_total_county_levy","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.9315885124792926,"spearman_levels":0.9503759398496241,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.3886997893765662,"spearman_annual_changes":0.17543859649122806,"positive_log_growth_n":19,"pearson_log_growth":0.36776588115546366,"pearson_linear_time_residuals":0.3047587809248902,"leave_one_out_n":20,"leave_one_out_min_r":0.9180348509980794,"leave_one_out_max_r":0.9384163502601536,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.district_school_tax_levy|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"property_tax.district_school_tax_levy","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.9506944392394251,"spearman_levels":0.9578947368421052,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.3901063456325672,"spearman_annual_changes":0.443859649122807,"positive_log_growth_n":19,"pearson_log_growth":0.38433343179619484,"pearson_linear_time_residuals":0.2855962930220924,"leave_one_out_n":20,"leave_one_out_min_r":0.93708210587852,"leave_one_out_max_r":0.959348165737996,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.local_municipal_purposes_levy|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"property_tax.local_municipal_purposes_levy","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.9682310423094665,"spearman_levels":0.9593984962406015,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.4973696931619664,"spearman_annual_changes":0.38596491228070173,"positive_log_growth_n":19,"pearson_log_growth":0.5556692377631365,"pearson_linear_time_residuals":0.6882253894919286,"leave_one_out_n":20,"leave_one_out_min_r":0.9612415780683964,"leave_one_out_max_r":0.9766727375178401,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.municipal_rate|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"property_tax.municipal_rate","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"percentage_points","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.5627167987218444,"spearman_levels":0.02556390977443609,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.22303314433770263,"spearman_annual_changes":0.30526315789473685,"positive_log_growth_n":19,"pearson_log_growth":0.22639476399393108,"pearson_linear_time_residuals":-0.30839214788761293,"leave_one_out_n":20,"leave_one_out_min_r":-0.6585857827772439,"leave_one_out_max_r":-0.47820233789827454,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.net_valuation_taxable|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"property_tax.net_valuation_taxable","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.7781060552155776,"spearman_levels":0.8571428571428571,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.1782897465363655,"spearman_annual_changes":-0.1912280701754386,"positive_log_growth_n":19,"pearson_log_growth":-0.17810147895226652,"pearson_linear_time_residuals":0.3763603639366985,"leave_one_out_n":20,"leave_one_out_min_r":0.7113227175942688,"leave_one_out_max_r":0.8379169268699641,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.school_rate|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"property_tax.school_rate","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"percentage_points","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.5181938842986543,"spearman_levels":0.02556390977443609,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.21162038446646222,"spearman_annual_changes":0.5719298245614035,"positive_log_growth_n":19,"pearson_log_growth":0.20906561781997168,"pearson_linear_time_residuals":-0.33808575368244975,"leave_one_out_n":20,"leave_one_out_min_r":-0.6128532747552149,"leave_one_out_max_r":-0.4053110401554056,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.total_levy|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"property_tax.total_levy","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.9560824940946945,"spearman_levels":0.9578947368421052,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.49451097742490024,"spearman_annual_changes":0.30701754385964913,"positive_log_growth_n":19,"pearson_log_growth":0.5424232876908036,"pearson_linear_time_residuals":0.4202536150700699,"leave_one_out_n":20,"leave_one_out_min_r":0.9432861225272801,"leave_one_out_max_r":0.9641856793285299,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.total_local_municipal_tax_levy|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"property_tax.total_local_municipal_tax_levy","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.9681652636517919,"spearman_levels":0.9578947368421052,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.49499292611961265,"spearman_annual_changes":0.3684210526315789,"positive_log_growth_n":19,"pearson_log_growth":0.5534853191697935,"pearson_linear_time_residuals":0.6870948986186778,"leave_one_out_n":20,"leave_one_out_min_r":0.9611551804011057,"leave_one_out_max_r":0.976634629301321,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.total_rate|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"property_tax.total_rate","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"percentage_points","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.5301050933405933,"spearman_levels":0.02556390977443609,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.2186963288792672,"spearman_annual_changes":0.45263157894736844,"positive_log_growth_n":19,"pearson_log_growth":0.217149102091183,"pearson_linear_time_residuals":-0.3223907520591341,"leave_one_out_n":20,"leave_one_out_min_r":-0.6231741439808791,"leave_one_out_max_r":-0.42650039661314093,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"property_tax.total_school_levy|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"property_tax.total_school_levy","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.9506944392394251,"spearman_levels":0.9578947368421052,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.3901063456325672,"spearman_annual_changes":0.443859649122807,"positive_log_growth_n":19,"pearson_log_growth":0.38433343179619484,"pearson_linear_time_residuals":0.2855962930220924,"leave_one_out_n":20,"leave_one_out_min_r":0.93708210587852,"leave_one_out_max_r":0.959348165737996,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_debt_service_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"ratio.municipal_debt_service_share","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.46052735623199054,"spearman_levels":0.41754385964912283,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.10735309140256387,"spearman_annual_changes":0.007223942208462332,"positive_log_growth_n":18,"pearson_log_growth":0.1681911917772908,"pearson_linear_time_residuals":0.43777335240460663,"leave_one_out_n":19,"leave_one_out_min_r":0.3505603424235039,"leave_one_out_max_r":0.5560605042413644,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_delinquent_receipts_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"ratio.municipal_delinquent_receipts_share","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.7268035260633858,"spearman_levels":-0.7807017543859649,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.1524208493602961,"spearman_annual_changes":0.13312693498452013,"positive_log_growth_n":18,"pearson_log_growth":0.13154618897441678,"pearson_linear_time_residuals":0.4434307645119599,"leave_one_out_n":19,"leave_one_out_min_r":-0.7799549825753634,"leave_one_out_max_r":-0.6959962331628717,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_fund_balance_to_tax_levy|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"ratio.municipal_fund_balance_to_tax_levy","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":16,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.42353061483190113,"spearman_levels":0.3764705882352941,"consecutive_change_n":15,"change_target_periods":"2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.2425376382879013,"spearman_annual_changes":-0.17142857142857143,"positive_log_growth_n":15,"pearson_log_growth":0.1756384913858692,"pearson_linear_time_residuals":-0.35986438824307126,"leave_one_out_n":16,"leave_one_out_min_r":0.20116240871976934,"leave_one_out_max_r":0.6591225436745768,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_local_tax_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"ratio.municipal_local_tax_share","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.0636964425927131,"spearman_levels":0.07894736842105263,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.0866989204071411,"spearman_annual_changes":-0.005159958720330237,"positive_log_growth_n":18,"pearson_log_growth":-0.06075796429366652,"pearson_linear_time_residuals":-0.11578507050368635,"leave_one_out_n":19,"leave_one_out_min_r":-0.07084055864556563,"leave_one_out_max_r":0.32940369177570966,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_surplus_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"ratio.municipal_surplus_share","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":18,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.5206548528189134,"spearman_levels":0.6883384932920537,"consecutive_change_n":16,"change_target_periods":"2008;2009;2010;2011;2012;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.07717448753327356,"spearman_annual_changes":0.058823529411764705,"positive_log_growth_n":14,"pearson_log_growth":0.32791135798305926,"pearson_linear_time_residuals":-0.35131806344290545,"leave_one_out_n":18,"leave_one_out_min_r":0.48273172538291037,"leave_one_out_max_r":0.5866168034800763,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_uncollected_reserve_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"ratio.municipal_uncollected_reserve_share","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.7884586175904372,"spearman_levels":-0.8140350877192982,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.36826044460840585,"spearman_annual_changes":-0.44478844169246645,"positive_log_growth_n":18,"pearson_log_growth":-0.38085117567745236,"pearson_linear_time_residuals":0.08794040797200386,"leave_one_out_n":19,"leave_one_out_min_r":-0.8322365318683216,"leave_one_out_max_r":-0.7537118650897068,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.municipal_utility_budget_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"ratio.municipal_utility_budget_share","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":19,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.17490702582249526,"spearman_levels":-0.16140350877192983,"consecutive_change_n":18,"change_target_periods":"2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.7126817987164205,"spearman_annual_changes":0.8018575851393189,"positive_log_growth_n":18,"pearson_log_growth":0.7573926369031618,"pearson_linear_time_residuals":0.4504608760295031,"leave_one_out_n":19,"leave_one_out_min_r":-0.381324371847119,"leave_one_out_max_r":0.025079899247166807,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.property_county_share_of_levy|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"ratio.property_county_share_of_levy","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.12423265177151245,"spearman_levels":-0.2661654135338346,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.1953811352555306,"spearman_annual_changes":0.06315789473684211,"positive_log_growth_n":19,"pearson_log_growth":0.13130550903707355,"pearson_linear_time_residuals":0.17377151835390428,"leave_one_out_n":20,"leave_one_out_min_r":-0.5480289488118467,"leave_one_out_max_r":-0.02953015834416875,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.property_municipal_share_of_levy|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"ratio.property_municipal_share_of_levy","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.40417681796757327,"spearman_levels":-0.47969924812030074,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.10128100380526953,"spearman_annual_changes":0.08421052631578947,"positive_log_growth_n":19,"pearson_log_growth":0.1921811990590348,"pearson_linear_time_residuals":0.30656325868811785,"leave_one_out_n":20,"leave_one_out_min_r":-0.6211881924312392,"leave_one_out_max_r":-0.20059976205071248,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"ratio.property_school_share_of_levy|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"ratio.property_school_share_of_levy","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.4558167868940685,"spearman_levels":0.6135338345864662,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.24661604669576784,"spearman_annual_changes":-0.14912280701754385,"positive_log_growth_n":19,"pearson_log_growth":-0.28490870741760005,"pearson_linear_time_residuals":-0.4354150410572469,"leave_one_out_n":20,"leave_one_out_min_r":0.40853889246531633,"leave_one_out_max_r":0.607804423761116,"method_note":"Same reporting basis and overlapping periods as the level association. 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These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"utility_income.consumer_accounts_receivable|actual|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"utility_income.consumer_accounts_receivable","scenario_a":"actual","scenario_b":"actual","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":16,"first_period":2006,"last_period":2023,"overlap_periods":"2006;2007;2008;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023","pearson_levels":0.965590166332404,"spearman_levels":0.861764705882353,"consecutive_change_n":14,"change_target_periods":"2007;2008;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023","pearson_annual_changes":0.40990531362625904,"spearman_annual_changes":0.42417582417582417,"positive_log_growth_n":14,"pearson_log_growth":0.39920958119129885,"pearson_linear_time_residuals":0.7628311630574439,"leave_one_out_n":16,"leave_one_out_min_r":0.9623391905392625,"leave_one_out_max_r":0.9731059225553969,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"utility_income.listed_financing_and_credit_income|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"utility_income.listed_financing_and_credit_income","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.16090189097228283,"spearman_levels":0.22406015037593985,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.2189252353335576,"spearman_annual_changes":0.19824561403508772,"positive_log_growth_n":19,"pearson_log_growth":0.08681979584240514,"pearson_linear_time_residuals":-0.10086944662304767,"leave_one_out_n":20,"leave_one_out_min_r":0.06251630105382752,"leave_one_out_max_r":0.28256019673630395,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"utility_income.listed_financing_and_credit_share|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"utility_income.listed_financing_and_credit_share","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.2628419735403152,"spearman_levels":-0.23157894736842105,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.07387811266680872,"spearman_annual_changes":0.156140350877193,"positive_log_growth_n":19,"pearson_log_growth":-0.0011844533491617442,"pearson_linear_time_residuals":-0.20136501592559897,"leave_one_out_n":20,"leave_one_out_min_r":-0.3503731191094492,"leave_one_out_max_r":-0.14798546771161772,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_expenditure_total|actual|Point Pleasant Borough|calendar_year","series_b_id":"utility_income.listed_reserve_and_cancellation_credits|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_expenditure_total","metric_b_id":"utility_income.listed_reserve_and_cancellation_credits","scenario_a":"actual","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":-0.14205206899130154,"spearman_levels":-0.21654135338345865,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.6048380753394857,"spearman_annual_changes":-0.5929824561403508,"positive_log_growth_n":19,"pearson_log_growth":-0.6765825493878627,"pearson_linear_time_residuals":-0.44429180454093437,"leave_one_out_n":20,"leave_one_out_min_r":-0.26220900244409107,"leave_one_out_max_r":-0.02366061894887206,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_fund_balance_change|derived|Point Pleasant Borough|calendar_year","series_b_id":"municipal_audit.utility_operating_income_excluding_appropriated_balance|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_fund_balance_change","metric_b_id":"municipal_audit.utility_operating_income_excluding_appropriated_balance","scenario_a":"derived","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.23916438507176344,"spearman_levels":0.24962406015037594,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.4471403591154075,"spearman_annual_changes":0.5666666666666667,"positive_log_growth_n":4,"pearson_log_growth":null,"pearson_linear_time_residuals":0.5247309314811198,"leave_one_out_n":20,"leave_one_out_min_r":0.0505681814231279,"leave_one_out_max_r":0.44757364445668935,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_fund_balance_change|derived|Point Pleasant Borough|calendar_year","series_b_id":"municipal_audit.utility_operating_income_excluding_balance_to_expenditures|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_fund_balance_change","metric_b_id":"municipal_audit.utility_operating_income_excluding_balance_to_expenditures","scenario_a":"derived","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"fraction","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.8534155783363463,"spearman_levels":0.7969924812030075,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.8777275605934157,"spearman_annual_changes":0.8842105263157894,"positive_log_growth_n":4,"pearson_log_growth":null,"pearson_linear_time_residuals":0.8530779686835712,"leave_one_out_n":20,"leave_one_out_min_r":0.8091919018411892,"leave_one_out_max_r":0.946191432458862,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."},{"series_a_id":"municipal_audit.utility_operating_fund_balance_change|derived|Point Pleasant Borough|calendar_year","series_b_id":"municipal_audit.utility_operating_net_statutory_adjustments|derived|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_fund_balance_change","metric_b_id":"municipal_audit.utility_operating_net_statutory_adjustments","scenario_a":"derived","scenario_b":"derived","entity_a":"Point Pleasant Borough","entity_b":"Point Pleasant Borough","period_kind":"calendar_year","unit_a":"USD","unit_b":"USD","overlap_n":20,"first_period":2006,"last_period":2025,"overlap_periods":"2006;2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_levels":0.1826764464416156,"spearman_levels":0.020887408710844074,"consecutive_change_n":19,"change_target_periods":"2007;2008;2009;2010;2011;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.32282611858896304,"spearman_annual_changes":0.13274856101339788,"positive_log_growth_n":1,"pearson_log_growth":null,"pearson_linear_time_residuals":0.18360874229673496,"leave_one_out_n":20,"leave_one_out_min_r":0.04289841764789847,"leave_one_out_max_r":0.27286791668064014,"method_note":"Same reporting basis and overlapping periods as the level association. Changes and log growth use adjacent calendar keys only; logarithms require four positive endpoint values. Coefficients require at least five pairs and nonzero variance. Linear residuals below 1e-12 of max(1, source magnitude) are treated as numerical zero. Leave-one-out uses the same minimum sample size. These are descriptive sensitivity checks, not causal or significance tests."}]