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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_budget.utility_budget_total|adopted|Point Pleasant Borough|calendar_year","metric_a_id":"municipal_audit.utility_operating_fund_balance_change","metric_b_id":"municipal_budget.utility_budget_total","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":0.13270532872245755,"spearman_levels":-0.0017543859649122807,"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":-0.6845166213959732,"spearman_annual_changes":-0.6986584107327142,"positive_log_growth_n":4,"pearson_log_growth":null,"pearson_linear_time_residuals":-0.33111581657356337,"leave_one_out_n":19,"leave_one_out_min_r":-0.018063149582696298,"leave_one_out_max_r":0.3015657369305759,"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_fund_balance_change|derived|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_fund_balance_change","metric_b_id":"municipal_budget.utility_capital_improvements","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":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":0.22236102669470492,"spearman_levels":0.2508726030021272,"consecutive_change_n":13,"change_target_periods":"2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.42089021888315176,"spearman_annual_changes":0.39756353876235906,"positive_log_growth_n":3,"pearson_log_growth":null,"pearson_linear_time_residuals":0.2855109727075648,"leave_one_out_n":14,"leave_one_out_min_r":0.08487798234804769,"leave_one_out_max_r":0.4115202954944439,"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_fund_balance_change|derived|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_fund_balance_change","metric_b_id":"municipal_budget.utility_debt_service","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":0.3553609934559523,"spearman_levels":0.256140350877193,"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":0.1386887711777468,"spearman_annual_changes":-0.023735810113519093,"positive_log_growth_n":4,"pearson_log_growth":null,"pearson_linear_time_residuals":0.23699852181436382,"leave_one_out_n":19,"leave_one_out_min_r":0.26366418354316445,"leave_one_out_max_r":0.4532291769552615,"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_fund_balance_change|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_fund_balance_change","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":"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":0.08760035475616015,"spearman_levels":0.05263157894736842,"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":-0.4581100281930233,"spearman_annual_changes":-0.47781217750258,"positive_log_growth_n":4,"pearson_log_growth":null,"pearson_linear_time_residuals":-0.3064377309833257,"leave_one_out_n":19,"leave_one_out_min_r":-0.07849941178497837,"leave_one_out_max_r":0.21551413608811837,"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_fund_balance_change|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_fund_balance_change","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":"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":0.3426273568165108,"spearman_levels":0.2824561403508772,"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":-0.2377711413187301,"spearman_annual_changes":-0.09803921568627451,"positive_log_growth_n":4,"pearson_log_growth":null,"pearson_linear_time_residuals":0.23185616985459573,"leave_one_out_n":19,"leave_one_out_min_r":0.1965981553877152,"leave_one_out_max_r":0.5004525482918613,"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_fund_balance_change|derived|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_fund_balance_change","metric_b_id":"municipal_budget.utility_other_expenses","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":-0.23573093297032705,"spearman_levels":-0.2964912280701754,"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":-0.5725061921964346,"spearman_annual_changes":-0.5376676986584107,"positive_log_growth_n":4,"pearson_log_growth":null,"pearson_linear_time_residuals":-0.31800744529495567,"leave_one_out_n":19,"leave_one_out_min_r":-0.32166321546539267,"leave_one_out_max_r":-0.10772419040850921,"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_fund_balance_change|derived|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_fund_balance_change","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":0.3005326377528089,"spearman_levels":0.10974543299054519,"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":-0.32728376104073004,"spearman_annual_changes":-0.3613836310192935,"positive_log_growth_n":4,"pearson_log_growth":null,"pearson_linear_time_residuals":0.13975860795337952,"leave_one_out_n":19,"leave_one_out_min_r":0.13554716142256926,"leave_one_out_max_r":0.45521120661523834,"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_fund_balance_change|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.utility_operating_fund_balance_change","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":0.2600654639418425,"spearman_levels":0.11929824561403508,"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":-0.3036191019810952,"spearman_annual_changes":-0.2549019607843137,"positive_log_growth_n":4,"pearson_log_growth":null,"pearson_linear_time_residuals":0.03442438901856497,"leave_one_out_n":19,"leave_one_out_min_r":0.11218467316967462,"leave_one_out_max_r":0.38213860105065167,"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_fund_balance_change|derived|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_fund_balance_change","metric_b_id":"property_tax.district_school_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":0.06711776264130184,"spearman_levels":0.03458646616541353,"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":0.03638366782054537,"spearman_annual_changes":-0.06842105263157895,"positive_log_growth_n":4,"pearson_log_growth":null,"pearson_linear_time_residuals":0.06545467897048735,"leave_one_out_n":20,"leave_one_out_min_r":-0.08018883220908521,"leave_one_out_max_r":0.27207894811699523,"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_fund_balance_change|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_fund_balance_change","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":"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":0.0333083454640405,"spearman_levels":0.010526315789473684,"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":-0.4954539121986055,"spearman_annual_changes":-0.37543859649122807,"positive_log_growth_n":4,"pearson_log_growth":null,"pearson_linear_time_residuals":-0.1855331219758761,"leave_one_out_n":20,"leave_one_out_min_r":-0.10410947624538118,"leave_one_out_max_r":0.2898127520452615,"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_fund_balance_change|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_fund_balance_change","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":"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":-0.3080764338199786,"spearman_levels":-0.23609022556390977,"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":-0.5291393119730036,"spearman_annual_changes":-0.3701754385964912,"positive_log_growth_n":4,"pearson_log_growth":null,"pearson_linear_time_residuals":-0.32226819923473765,"leave_one_out_n":20,"leave_one_out_min_r":-0.5483810032231393,"leave_one_out_max_r":-0.042760342319921665,"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_fund_balance_change|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_fund_balance_change","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":"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":0.21787146310095812,"spearman_levels":0.08571428571428572,"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":0.47921565947028666,"spearman_annual_changes":0.22807017543859648,"positive_log_growth_n":4,"pearson_log_growth":null,"pearson_linear_time_residuals":0.2568760974130833,"leave_one_out_n":20,"leave_one_out_min_r":-0.02708097715993215,"leave_one_out_max_r":0.5306475624901085,"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_fund_balance_change|derived|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_fund_balance_change","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":-0.2680056091041395,"spearman_levels":-0.23609022556390977,"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":-0.49331687347592496,"spearman_annual_changes":-0.37719298245614036,"positive_log_growth_n":4,"pearson_log_growth":null,"pearson_linear_time_residuals":-0.26992184784441164,"leave_one_out_n":20,"leave_one_out_min_r":-0.5301428550590953,"leave_one_out_max_r":-0.022589464980915283,"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_fund_balance_change|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_fund_balance_change","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":0.060221115276904914,"spearman_levels":0.03458646616541353,"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":-0.12159013704104671,"spearman_annual_changes":-0.19824561403508772,"positive_log_growth_n":4,"pearson_log_growth":null,"pearson_linear_time_residuals":0.006562890259659604,"leave_one_out_n":20,"leave_one_out_min_r":-0.08066314123950713,"leave_one_out_max_r":0.27750395995129085,"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_fund_balance_change|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.utility_operating_fund_balance_change","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":0.033208039210050916,"spearman_levels":0.03458646616541353,"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":-0.49448514296387824,"spearman_annual_changes":-0.3526315789473684,"positive_log_growth_n":4,"pearson_log_growth":null,"pearson_linear_time_residuals":-0.18647863922842928,"leave_one_out_n":20,"leave_one_out_min_r":-0.10404453012655561,"leave_one_out_max_r":0.2896937355408731,"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_fund_balance_change|derived|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_fund_balance_change","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":-0.27786588639713816,"spearman_levels":-0.23609022556390977,"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":-0.503069449812418,"spearman_annual_changes":-0.4280701754385965,"positive_log_growth_n":4,"pearson_log_growth":null,"pearson_linear_time_residuals":-0.28266921846089477,"leave_one_out_n":20,"leave_one_out_min_r":-0.531315781118125,"leave_one_out_max_r":-0.026295099706215727,"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_fund_balance_change|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_fund_balance_change","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":0.06711776264130184,"spearman_levels":0.03458646616541353,"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":0.03638366782054537,"spearman_annual_changes":-0.06842105263157895,"positive_log_growth_n":4,"pearson_log_growth":null,"pearson_linear_time_residuals":0.06545467897048735,"leave_one_out_n":20,"leave_one_out_min_r":-0.08018883220908521,"leave_one_out_max_r":0.27207894811699523,"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_fund_balance_change|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_fund_balance_change","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":0.41385795836452083,"spearman_levels":0.24210526315789474,"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":0.16608561085977355,"spearman_annual_changes":0.08152734778121776,"positive_log_growth_n":4,"pearson_log_growth":null,"pearson_linear_time_residuals":0.35404006225195217,"leave_one_out_n":19,"leave_one_out_min_r":0.2415553791430165,"leave_one_out_max_r":0.49248154992723364,"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_fund_balance_change|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_fund_balance_change","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":-0.07979937046975023,"spearman_levels":0.008771929824561403,"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":0.08541701633204783,"spearman_annual_changes":-0.013415892672858616,"positive_log_growth_n":4,"pearson_log_growth":null,"pearson_linear_time_residuals":0.29856068486348364,"leave_one_out_n":19,"leave_one_out_min_r":-0.22288211453395507,"leave_one_out_max_r":0.14513491895663877,"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_income_excluding_appropriated_balance|derived|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_income_excluding_appropriated_balance","metric_b_id":"property_tax.county_taxes_or_total_county_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":0.9025362742476974,"spearman_levels":0.9263157894736842,"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":0.09645265798261439,"spearman_annual_changes":0.02982456140350877,"positive_log_growth_n":19,"pearson_log_growth":0.02542911331349322,"pearson_linear_time_residuals":0.09275666252756556,"leave_one_out_n":20,"leave_one_out_min_r":0.8907965545482823,"leave_one_out_max_r":0.9175536505146977,"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_income_excluding_appropriated_balance|derived|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_income_excluding_appropriated_balance","metric_b_id":"property_tax.district_school_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":0.9344948763469628,"spearman_levels":0.9218045112781955,"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":0.1722623754542783,"spearman_annual_changes":0.19298245614035087,"positive_log_growth_n":19,"pearson_log_growth":0.09314440387982661,"pearson_linear_time_residuals":0.0968934296716369,"leave_one_out_n":20,"leave_one_out_min_r":0.9204995940367442,"leave_one_out_max_r":0.9497407216150657,"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_income_excluding_appropriated_balance|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_income_excluding_appropriated_balance","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":"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":0.9438133248723265,"spearman_levels":0.9172932330827067,"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":-0.05937231755011423,"spearman_annual_changes":-0.021052631578947368,"positive_log_growth_n":19,"pearson_log_growth":-0.14652414969086652,"pearson_linear_time_residuals":0.3289995923089464,"leave_one_out_n":20,"leave_one_out_min_r":0.9319741271064326,"leave_one_out_max_r":0.9517195182788113,"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_income_excluding_appropriated_balance|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_income_excluding_appropriated_balance","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":"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":-0.5816638829740504,"spearman_levels":-0.010526315789473684,"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":-0.07188274565093455,"spearman_annual_changes":-0.03859649122807018,"positive_log_growth_n":19,"pearson_log_growth":-0.0870116660846303,"pearson_linear_time_residuals":-0.3635647047396509,"leave_one_out_n":20,"leave_one_out_min_r":-0.7099773181098965,"leave_one_out_max_r":-0.4860791804966554,"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_income_excluding_appropriated_balance|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_income_excluding_appropriated_balance","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":"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":0.7714152193408313,"spearman_levels":0.7909774436090226,"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":0.03955528426199475,"spearman_annual_changes":-0.007017543859649123,"positive_log_growth_n":19,"pearson_log_growth":0.07536438797014793,"pearson_linear_time_residuals":0.3489360159775403,"leave_one_out_n":20,"leave_one_out_min_r":0.7271264997786571,"leave_one_out_max_r":0.8565875155633046,"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_income_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.utility_operating_income_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":0.9351981822877381,"spearman_levels":0.9218045112781955,"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":0.1247881187176089,"spearman_annual_changes":0.05964912280701754,"positive_log_growth_n":19,"pearson_log_growth":0.01833669351976581,"pearson_linear_time_residuals":0.155862712829309,"leave_one_out_n":20,"leave_one_out_min_r":0.9224316350626707,"leave_one_out_max_r":0.9475265075740807,"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_income_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.utility_operating_income_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":0.9436680857374684,"spearman_levels":0.9218045112781955,"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":-0.06221775376467131,"spearman_annual_changes":-0.014035087719298246,"positive_log_growth_n":19,"pearson_log_growth":-0.14934143335328368,"pearson_linear_time_residuals":0.3259752535914335,"leave_one_out_n":20,"leave_one_out_min_r":0.9317909331985187,"leave_one_out_max_r":0.951612537192314,"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_income_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.utility_operating_income_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":-0.5429912023215226,"spearman_levels":-0.010526315789473684,"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":-0.05135328896385582,"spearman_annual_changes":-0.054385964912280704,"positive_log_growth_n":19,"pearson_log_growth":-0.07375787405587175,"pearson_linear_time_residuals":-0.3536802365026967,"leave_one_out_n":20,"leave_one_out_min_r":-0.6670942049711406,"leave_one_out_max_r":-0.443127141571807,"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_income_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.utility_operating_income_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":0.9344948763469628,"spearman_levels":0.9218045112781955,"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":0.1722623754542783,"spearman_annual_changes":0.19298245614035087,"positive_log_growth_n":19,"pearson_log_growth":0.09314440387982661,"pearson_linear_time_residuals":0.0968934296716369,"leave_one_out_n":20,"leave_one_out_min_r":0.9204995940367442,"leave_one_out_max_r":0.9497407216150657,"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_income_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.utility_operating_income_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":0.5459624405678474,"spearman_levels":0.5298245614035088,"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":0.4590368255660653,"spearman_annual_changes":0.29205366357069146,"positive_log_growth_n":18,"pearson_log_growth":0.48085312431034016,"pearson_linear_time_residuals":0.6517122735352164,"leave_one_out_n":19,"leave_one_out_min_r":0.45142449515986677,"leave_one_out_max_r":0.6252571433786609,"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_income_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.utility_operating_income_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":-0.7114129866393496,"spearman_levels":-0.7456140350877193,"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":0.3159935130346387,"spearman_annual_changes":0.26522187822497423,"positive_log_growth_n":18,"pearson_log_growth":0.3075056860411328,"pearson_linear_time_residuals":0.40543710392384696,"leave_one_out_n":19,"leave_one_out_min_r":-0.763690772261054,"leave_one_out_max_r":-0.6657719667627795,"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_income_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.utility_operating_income_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":0.5060196155538886,"spearman_levels":0.3323529411764706,"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":0.25252698946964625,"spearman_annual_changes":0.16785714285714284,"positive_log_growth_n":15,"pearson_log_growth":0.6649866831661628,"pearson_linear_time_residuals":-0.07153062150325608,"leave_one_out_n":16,"leave_one_out_min_r":0.27558213000124954,"leave_one_out_max_r":0.6807492483229081,"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_income_excluding_balance_to_expenditures|derived|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_income_excluding_balance_to_expenditures","metric_b_id":"property_tax.county_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":-0.07842943201090948,"spearman_levels":-0.015037593984962405,"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":-0.22717410077860356,"spearman_annual_changes":-0.32280701754385965,"positive_log_growth_n":19,"pearson_log_growth":-0.22665201903284338,"pearson_linear_time_residuals":-0.06415640767308192,"leave_one_out_n":20,"leave_one_out_min_r":-0.38302761618048436,"leave_one_out_max_r":0.18803114226062806,"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_income_excluding_balance_to_expenditures|derived|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_income_excluding_balance_to_expenditures","metric_b_id":"property_tax.county_taxes_or_total_county_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":-0.006161043139453363,"spearman_levels":0.18045112781954886,"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":-0.1933672014691117,"spearman_annual_changes":-0.22105263157894736,"positive_log_growth_n":19,"pearson_log_growth":-0.25558316863605646,"pearson_linear_time_residuals":-0.16714388831206012,"leave_one_out_n":20,"leave_one_out_min_r":-0.12215884507101424,"leave_one_out_max_r":0.2782560317862263,"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_income_excluding_balance_to_expenditures|derived|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_income_excluding_balance_to_expenditures","metric_b_id":"property_tax.district_school_tax_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":0.030962908645132996,"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":-0.1382373398545292,"spearman_annual_changes":-0.17719298245614035,"positive_log_growth_n":19,"pearson_log_growth":-0.21309834301783814,"pearson_linear_time_residuals":-0.13265384645124875,"leave_one_out_n":20,"leave_one_out_min_r":-0.09990498093890958,"leave_one_out_max_r":0.3227056313502063,"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_income_excluding_balance_to_expenditures|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_income_excluding_balance_to_expenditures","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":-0.09283808560212363,"spearman_levels":-0.010526315789473684,"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":-0.25404604046212026,"spearman_annual_changes":-0.24385964912280703,"positive_log_growth_n":19,"pearson_log_growth":-0.24061387550519148,"pearson_linear_time_residuals":-0.08029194135915678,"leave_one_out_n":20,"leave_one_out_min_r":-0.38983061432005484,"leave_one_out_max_r":0.19917551824686633,"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_net_statutory_adjustments|derived|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_net_statutory_adjustments","metric_b_id":"municipal_budget.utility_capital_improvements","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":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":-0.27461983341375107,"spearman_levels":-0.28575985054763725,"consecutive_change_n":13,"change_target_periods":"2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.2748980646466191,"spearman_annual_changes":-0.01868065998592585,"positive_log_growth_n":2,"pearson_log_growth":null,"pearson_linear_time_residuals":-0.2759573958858357,"leave_one_out_n":14,"leave_one_out_min_r":-0.3539837880243053,"leave_one_out_max_r":-0.13116409788397343,"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_net_statutory_adjustments|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_net_statutory_adjustments","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":"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":-0.1154318552945571,"spearman_levels":-0.025966027923484004,"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":-0.5021591651962107,"spearman_annual_changes":-0.15871582785376395,"positive_log_growth_n":5,"pearson_log_growth":-0.5304756627486641,"pearson_linear_time_residuals":-0.12688518990694467,"leave_one_out_n":19,"leave_one_out_min_r":-0.31033852915556015,"leave_one_out_max_r":0.35389240931786625,"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_net_statutory_adjustments|derived|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_net_statutory_adjustments","metric_b_id":"property_tax.county_taxes_or_total_county_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":0.11036433318348259,"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":0.2687396912193402,"spearman_annual_changes":0.06371930928643099,"positive_log_growth_n":5,"pearson_log_growth":-0.5238533924101045,"pearson_linear_time_residuals":0.39448579458590755,"leave_one_out_n":20,"leave_one_out_min_r":-0.17471894818852912,"leave_one_out_max_r":0.41064219981381117,"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_net_statutory_adjustments|derived|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_net_statutory_adjustments","metric_b_id":"property_tax.district_school_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":0.039817998623801476,"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":0.38257564924526316,"spearman_annual_changes":0.2902768534159634,"positive_log_growth_n":5,"pearson_log_growth":0.4943625250739303,"pearson_linear_time_residuals":0.42528061004474876,"leave_one_out_n":20,"leave_one_out_min_r":-0.1819387991106573,"leave_one_out_max_r":0.32394067452698155,"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_net_statutory_adjustments|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_net_statutory_adjustments","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":"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":0.02103068098891328,"spearman_levels":0.07631937798193027,"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":-0.15864157444804058,"spearman_annual_changes":-0.12566863775935,"positive_log_growth_n":5,"pearson_log_growth":-0.5784289781359199,"pearson_linear_time_residuals":0.21974142758609264,"leave_one_out_n":20,"leave_one_out_min_r":-0.17995703452341938,"leave_one_out_max_r":0.3268421839677172,"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_net_statutory_adjustments|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_net_statutory_adjustments","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":"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":-0.35098298022620766,"spearman_levels":-0.3446422437289272,"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":-0.6221995816259743,"spearman_annual_changes":-0.19115792785929295,"positive_log_growth_n":5,"pearson_log_growth":-0.8738424569413004,"pearson_linear_time_residuals":-0.41207435805174214,"leave_one_out_n":20,"leave_one_out_min_r":-0.3811974498060684,"leave_one_out_max_r":-0.2808049999164024,"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_net_statutory_adjustments|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_net_statutory_adjustments","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":"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":0.29102862930250584,"spearman_levels":0.3398220724879632,"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":0.641250454795798,"spearman_annual_changes":0.2637271412132838,"positive_log_growth_n":5,"pearson_log_growth":0.8823510746453005,"pearson_linear_time_residuals":0.4400329775939665,"leave_one_out_n":20,"leave_one_out_min_r":0.2543747923324675,"leave_one_out_max_r":0.3279558346349501,"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_net_statutory_adjustments|derived|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_net_statutory_adjustments","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":-0.3432078027484981,"spearman_levels":-0.3446422437289272,"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":-0.609875370256723,"spearman_annual_changes":0.023009750575655633,"positive_log_growth_n":5,"pearson_log_growth":-0.8809903531344984,"pearson_linear_time_residuals":-0.387999474909831,"leave_one_out_n":20,"leave_one_out_min_r":-0.39285195389422406,"leave_one_out_max_r":-0.2634812394456241,"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_net_statutory_adjustments|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_net_statutory_adjustments","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":0.0523351413300596,"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":0.2967208396626416,"spearman_annual_changes":0.2000078319268528,"positive_log_growth_n":5,"pearson_log_growth":-0.24251045810877142,"pearson_linear_time_residuals":0.4379329243251216,"leave_one_out_n":20,"leave_one_out_min_r":-0.1809393457107498,"leave_one_out_max_r":0.3464090745582405,"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_net_statutory_adjustments|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.utility_operating_net_statutory_adjustments","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":0.02130149994802564,"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":-0.15560467159700808,"spearman_annual_changes":-0.1008889063701824,"positive_log_growth_n":5,"pearson_log_growth":-0.5773145857074761,"pearson_linear_time_residuals":0.22193390195968143,"leave_one_out_n":20,"leave_one_out_min_r":-0.17978402248130407,"leave_one_out_max_r":0.3268194061529661,"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_net_statutory_adjustments|derived|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_net_statutory_adjustments","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":-0.33579325983819297,"spearman_levels":-0.3446422437289272,"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":-0.6093109809912006,"spearman_annual_changes":-0.015929827321607748,"positive_log_growth_n":5,"pearson_log_growth":-0.8831993997030163,"pearson_linear_time_residuals":-0.38394156647121885,"leave_one_out_n":20,"leave_one_out_min_r":-0.38472470626815397,"leave_one_out_max_r":-0.2580918771538945,"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_net_statutory_adjustments|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_net_statutory_adjustments","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":0.039817998623801476,"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":0.38257564924526316,"spearman_annual_changes":0.2902768534159634,"positive_log_growth_n":5,"pearson_log_growth":0.4943625250739303,"pearson_linear_time_residuals":0.42528061004474876,"leave_one_out_n":20,"leave_one_out_min_r":-0.1819387991106573,"leave_one_out_max_r":0.32394067452698155,"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_net_statutory_adjustments|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_net_statutory_adjustments","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":-0.06407687927732973,"spearman_levels":0.044513190725972575,"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":-0.28469347757479124,"spearman_annual_changes":-0.199172803581194,"positive_log_growth_n":5,"pearson_log_growth":-0.23243973462943723,"pearson_linear_time_residuals":-0.04375330339191868,"leave_one_out_n":19,"leave_one_out_min_r":-0.14234755504071064,"leave_one_out_max_r":0.16582270011526615,"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_net_statutory_adjustments|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_net_statutory_adjustments","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":0.24497050681001564,"spearman_levels":0.20772822338787203,"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":-0.13888206650410484,"spearman_annual_changes":-0.06535357617507928,"positive_log_growth_n":5,"pearson_log_growth":-0.4189638523115132,"pearson_linear_time_residuals":0.35719054253475857,"leave_one_out_n":19,"leave_one_out_min_r":0.016725898182371756,"leave_one_out_max_r":0.37968646308697324,"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_net_statutory_adjustments|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.utility_operating_net_statutory_adjustments","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":-0.6590655298434177,"spearman_levels":-0.4083521865934183,"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":-0.4381749575999689,"spearman_annual_changes":-0.3548409889526637,"positive_log_growth_n":4,"pearson_log_growth":null,"pearson_linear_time_residuals":-0.6265616350093532,"leave_one_out_n":16,"leave_one_out_min_r":-0.7497374993140986,"leave_one_out_max_r":-0.46446778757302626,"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_net_statutory_adjustments|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_net_statutory_adjustments","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":-0.16061721569822662,"spearman_levels":-0.31855798242469874,"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":0.3673656157503124,"spearman_annual_changes":0.14370764635439526,"positive_log_growth_n":3,"pearson_log_growth":null,"pearson_linear_time_residuals":-0.13705211116702634,"leave_one_out_n":18,"leave_one_out_min_r":-0.263133192695812,"leave_one_out_max_r":-0.12639120733073173,"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_net_statutory_adjustments|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.utility_operating_net_statutory_adjustments","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":0.22820923021837436,"spearman_levels":0.2689338606360843,"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":0.24683208704065907,"spearman_annual_changes":0.30187128042774714,"positive_log_growth_n":5,"pearson_log_growth":0.6257822726645568,"pearson_linear_time_residuals":0.32587581456198483,"leave_one_out_n":19,"leave_one_out_min_r":-0.06743632084285756,"leave_one_out_max_r":0.4378154662970011,"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_net_statutory_adjustments|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_net_statutory_adjustments","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":-0.44942754101154375,"spearman_levels":-0.2652244280755866,"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":-0.5691067035777522,"spearman_annual_changes":-0.2977218470198056,"positive_log_growth_n":5,"pearson_log_growth":-0.6458840380055338,"pearson_linear_time_residuals":-0.5009131009169226,"leave_one_out_n":19,"leave_one_out_min_r":-0.5977093833604565,"leave_one_out_max_r":-0.16609491577951385,"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_net_statutory_adjustments|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.utility_operating_net_statutory_adjustments","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":0.3163818421448678,"spearman_levels":0.12532445226506445,"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":0.16749264965991031,"spearman_annual_changes":-0.046019501151311266,"positive_log_growth_n":5,"pearson_log_growth":-0.4738774864595571,"pearson_linear_time_residuals":0.32032337657176513,"leave_one_out_n":20,"leave_one_out_min_r":0.11042245213286157,"leave_one_out_max_r":0.3802801461928253,"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_net_statutory_adjustments|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_net_statutory_adjustments","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":-0.12784849053880762,"spearman_levels":-0.09801014856626836,"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":0.26039328177507115,"spearman_annual_changes":0.14690840752149367,"positive_log_growth_n":5,"pearson_log_growth":0.702197884688987,"pearson_linear_time_residuals":-0.152446126898122,"leave_one_out_n":20,"leave_one_out_min_r":-0.18095981998930644,"leave_one_out_max_r":-0.059672037815979684,"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_net_statutory_adjustments|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.utility_operating_net_statutory_adjustments","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":0.14441462534983876,"spearman_levels":0.07778444682625972,"consecutive_change_n":14,"change_target_periods":"2007;2008;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023","pearson_annual_changes":-0.36555776259000644,"spearman_annual_changes":-0.35739362170252714,"positive_log_growth_n":3,"pearson_log_growth":null,"pearson_linear_time_residuals":0.29630611217069847,"leave_one_out_n":16,"leave_one_out_min_r":0.06174060827871671,"leave_one_out_max_r":0.25556489404963,"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_opening_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_opening_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":0.24759178563985096,"spearman_levels":0.17941176470588235,"consecutive_change_n":12,"change_target_periods":"2007;2008;2011;2012;2013;2014;2018;2019;2022;2023;2024;2025","pearson_annual_changes":-0.6932431296076955,"spearman_annual_changes":-0.7552447552447552,"positive_log_growth_n":10,"pearson_log_growth":-0.3923438434845063,"pearson_linear_time_residuals":0.12186111950808502,"leave_one_out_n":16,"leave_one_out_min_r":0.1211093263926444,"leave_one_out_max_r":0.40433043120000567,"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_opening_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_opening_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":-0.2366172946404122,"spearman_levels":-0.23759398496240602,"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":-0.7080345615498913,"spearman_annual_changes":-0.7,"positive_log_growth_n":1,"pearson_log_growth":null,"pearson_linear_time_residuals":-0.3102178109323788,"leave_one_out_n":20,"leave_one_out_min_r":-0.42041605123323295,"leave_one_out_max_r":-0.12574599370228337,"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_opening_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_opening_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":0.5435457026782372,"spearman_levels":0.5774436090225564,"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":0.3309447206728114,"spearman_annual_changes":0.2719298245614035,"positive_log_growth_n":19,"pearson_log_growth":0.4988257938295225,"pearson_linear_time_residuals":0.24618647848778671,"leave_one_out_n":20,"leave_one_out_min_r":0.4371153430752855,"leave_one_out_max_r":0.6661906787245274,"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_opening_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_opening_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":0.8095839981662668,"spearman_levels":0.7662782453140664,"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":0.787701991898867,"spearman_annual_changes":0.7363807505865735,"positive_log_growth_n":16,"pearson_log_growth":0.8710356196431966,"pearson_linear_time_residuals":0.8025252208749957,"leave_one_out_n":20,"leave_one_out_min_r":0.7671494445345808,"leave_one_out_max_r":0.8445467456260624,"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_opening_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_opening_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":0.19942909388259905,"spearman_levels":0.30183384214094183,"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":0.5561560423563259,"spearman_annual_changes":0.5415035406819334,"positive_log_growth_n":18,"pearson_log_growth":0.6520109461661876,"pearson_linear_time_residuals":0.44198529660661123,"leave_one_out_n":19,"leave_one_out_min_r":0.09118672859509228,"leave_one_out_max_r":0.33837508502950736,"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_opening_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_opening_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":0.05749122976056231,"spearman_levels":0.056140350877192984,"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":-0.23515879535393341,"spearman_annual_changes":-0.23219814241486067,"positive_log_growth_n":18,"pearson_log_growth":0.010600295861026756,"pearson_linear_time_residuals":-0.5291688662707529,"leave_one_out_n":19,"leave_one_out_min_r":-0.11347696461921629,"leave_one_out_max_r":0.140260001264854,"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_opening_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_opening_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":-0.6866043164488624,"spearman_levels":-0.5936592879037743,"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":-0.045373369527466456,"spearman_annual_changes":0.09807578578824998,"positive_log_growth_n":18,"pearson_log_growth":0.14048256388003977,"pearson_linear_time_residuals":-0.5934302975624391,"leave_one_out_n":19,"leave_one_out_min_r":-0.718291968133504,"leave_one_out_max_r":-0.6478374871021966,"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_opening_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_opening_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":0.41464051377205724,"spearman_levels":0.387719298245614,"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":0.051238257846541284,"spearman_annual_changes":0.02786377708978328,"positive_log_growth_n":18,"pearson_log_growth":0.16989200474841148,"pearson_linear_time_residuals":-0.09969986407955005,"leave_one_out_n":19,"leave_one_out_min_r":0.3258452045722386,"leave_one_out_max_r":0.5499433701506471,"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_opening_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_opening_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":0.4219059761379777,"spearman_levels":0.4649122807017544,"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":0.16179836888958474,"spearman_annual_changes":-0.005159958720330237,"positive_log_growth_n":18,"pearson_log_growth":0.3130502308136482,"pearson_linear_time_residuals":-0.3200131894589417,"leave_one_out_n":19,"leave_one_out_min_r":0.3341002898906865,"leave_one_out_max_r":0.598989530397382,"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_opening_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_opening_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":0.04275498141907573,"spearman_levels":0.07719298245614035,"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":-0.12848504121188753,"spearman_annual_changes":0.025799793601651185,"positive_log_growth_n":18,"pearson_log_growth":0.059570693045342446,"pearson_linear_time_residuals":-0.22093194045711972,"leave_one_out_n":19,"leave_one_out_min_r":-0.11185271949884461,"leave_one_out_max_r":0.20940094326618333,"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_opening_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_opening_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":-0.6387571982120382,"spearman_levels":-0.6333333333333333,"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":-0.20917154278932015,"spearman_annual_changes":-0.23632610939112486,"positive_log_growth_n":18,"pearson_log_growth":-0.04973107676713683,"pearson_linear_time_residuals":-0.5145000668297336,"leave_one_out_n":19,"leave_one_out_min_r":-0.6974005186113491,"leave_one_out_max_r":-0.605455129785212,"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_opening_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_opening_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":0.6170424363439465,"spearman_levels":0.5568184789389746,"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":0.1528685596798992,"spearman_annual_changes":-0.030905085629526163,"positive_log_growth_n":14,"pearson_log_growth":0.2323204489306859,"pearson_linear_time_residuals":0.4751659228262309,"leave_one_out_n":18,"leave_one_out_min_r":0.5400852068692966,"leave_one_out_max_r":0.6863609922330428,"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_opening_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_opening_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":0.4896066034793454,"spearman_levels":0.5210526315789473,"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":0.6698954922073598,"spearman_annual_changes":0.5851393188854489,"positive_log_growth_n":18,"pearson_log_growth":0.7920627222957228,"pearson_linear_time_residuals":0.18544449122146117,"leave_one_out_n":19,"leave_one_out_min_r":0.305222376363645,"leave_one_out_max_r":0.6413674220224659,"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_opening_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_opening_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":-0.17327857935924365,"spearman_levels":-0.016724840200141818,"consecutive_change_n":13,"change_target_periods":"2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":-0.20588183614995964,"spearman_annual_changes":-0.007431094182474001,"positive_log_growth_n":13,"pearson_log_growth":-0.3415795185278398,"pearson_linear_time_residuals":0.4169839991963101,"leave_one_out_n":14,"leave_one_out_min_r":-0.3544174531919043,"leave_one_out_max_r":0.04734874001140871,"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_opening_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_opening_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":0.08358931856455697,"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":-0.09634596491652044,"spearman_annual_changes":0.011351909184726523,"positive_log_growth_n":18,"pearson_log_growth":0.23013050481557862,"pearson_linear_time_residuals":-0.46394999142164006,"leave_one_out_n":19,"leave_one_out_min_r":-0.0783243281626388,"leave_one_out_max_r":0.17278554385187786,"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_opening_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_opening_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":0.35865678549553764,"spearman_levels":0.3350877192982456,"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":0.29567507860966624,"spearman_annual_changes":0.19711042311661506,"positive_log_growth_n":18,"pearson_log_growth":0.34668151664513425,"pearson_linear_time_residuals":-0.09091989636748632,"leave_one_out_n":19,"leave_one_out_min_r":0.2533141010298671,"leave_one_out_max_r":0.5065395521519974,"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_opening_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_opening_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":0.26551449498237606,"spearman_levels":0.24561403508771928,"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":0.2284313767593235,"spearman_annual_changes":0.025799793601651185,"positive_log_growth_n":18,"pearson_log_growth":0.5236126325063514,"pearson_linear_time_residuals":-0.3867240787482716,"leave_one_out_n":19,"leave_one_out_min_r":0.05951110700493398,"leave_one_out_max_r":0.43324595870955535,"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_opening_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_opening_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":0.5030229856030438,"spearman_levels":0.3456140350877193,"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":0.6525789677323208,"spearman_annual_changes":0.6140350877192983,"positive_log_growth_n":18,"pearson_log_growth":0.7121108155907944,"pearson_linear_time_residuals":0.460505575118084,"leave_one_out_n":19,"leave_one_out_min_r":0.2902312713413754,"leave_one_out_max_r":0.5691330476981192,"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_opening_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_opening_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":0.4371051419917562,"spearman_levels":0.5276560418185413,"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":0.3855535420580886,"spearman_annual_changes":0.3366030391779705,"positive_log_growth_n":18,"pearson_log_growth":0.5778783164266379,"pearson_linear_time_residuals":-0.010246226650495576,"leave_one_out_n":19,"leave_one_out_min_r":0.2804690602912773,"leave_one_out_max_r":0.5996079549256755,"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_opening_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_opening_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":0.5024957449075362,"spearman_levels":0.519298245614035,"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":0.2769284530910409,"spearman_annual_changes":0.18885448916408668,"positive_log_growth_n":18,"pearson_log_growth":0.18544421683657605,"pearson_linear_time_residuals":0.22488190977566355,"leave_one_out_n":19,"leave_one_out_min_r":0.39786057598556834,"leave_one_out_max_r":0.6702904358384608,"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_opening_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_opening_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":0.8090234647150822,"spearman_levels":0.7474753962339676,"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":0.7849305752193494,"spearman_annual_changes":0.7021731667764624,"positive_log_growth_n":15,"pearson_log_growth":0.863637263009081,"pearson_linear_time_residuals":0.8028375564098502,"leave_one_out_n":19,"leave_one_out_min_r":0.761836471014503,"leave_one_out_max_r":0.8410267825410133,"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_opening_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_opening_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":0.4896066034793454,"spearman_levels":0.5210526315789473,"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":0.6698954922073598,"spearman_annual_changes":0.5851393188854489,"positive_log_growth_n":18,"pearson_log_growth":0.7920627222957228,"pearson_linear_time_residuals":0.18544449122146117,"leave_one_out_n":19,"leave_one_out_min_r":0.305222376363645,"leave_one_out_max_r":0.6413674220224659,"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_opening_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_opening_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":0.3370923876249784,"spearman_levels":0.1795438308001044,"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":-0.0408844547595442,"spearman_annual_changes":-0.08928571428571429,"positive_log_growth_n":15,"pearson_log_growth":-0.20394724047921156,"pearson_linear_time_residuals":-0.49520318931962,"leave_one_out_n":16,"leave_one_out_min_r":0.1792829787394578,"leave_one_out_max_r":0.41425075986798254,"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_opening_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_opening_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":-0.4388866018993333,"spearman_levels":-0.07669649888473705,"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":0.03858136746983603,"spearman_annual_changes":0.2731583512911209,"positive_log_growth_n":0,"pearson_log_growth":null,"pearson_linear_time_residuals":-0.1599717883935847,"leave_one_out_n":16,"leave_one_out_min_r":-0.5521485582877901,"leave_one_out_max_r":0.2745682848504365,"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_opening_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_opening_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":0.14252799047006554,"spearman_levels":0.19705882352941176,"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":-0.31642822177401975,"spearman_annual_changes":-0.19285714285714287,"positive_log_growth_n":15,"pearson_log_growth":-0.4254691487513421,"pearson_linear_time_residuals":-0.36406463586697785,"leave_one_out_n":16,"leave_one_out_min_r":0.03874235332162214,"leave_one_out_max_r":0.2636170752736564,"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_opening_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_opening_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":0.2279595453247454,"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":-0.33368711040089666,"spearman_annual_changes":-0.17142857142857143,"positive_log_growth_n":15,"pearson_log_growth":-0.3532211110914322,"pearson_linear_time_residuals":-0.3449255459557831,"leave_one_out_n":16,"leave_one_out_min_r":0.1311944408112457,"leave_one_out_max_r":0.36911387123519845,"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_opening_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_opening_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":-0.050497634480835774,"spearman_levels":-0.3088235294117647,"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":0.47382588357527805,"spearman_annual_changes":0.039285714285714285,"positive_log_growth_n":15,"pearson_log_growth":0.0495224283126417,"pearson_linear_time_residuals":0.5866684706904738,"leave_one_out_n":16,"leave_one_out_min_r":-0.615671090879002,"leave_one_out_max_r":0.04637149912290073,"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_opening_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_opening_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":0.007064765123770277,"spearman_levels":-0.10588235294117647,"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":-0.36641678332990224,"spearman_annual_changes":-0.18928571428571428,"positive_log_growth_n":13,"pearson_log_growth":0.4351756691395718,"pearson_linear_time_residuals":0.05798515907635665,"leave_one_out_n":16,"leave_one_out_min_r":-0.11277684793773696,"leave_one_out_max_r":0.21393560879843057,"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_opening_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_opening_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":0.295320801315821,"spearman_levels":0.17058823529411765,"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":0.33539089495441615,"spearman_annual_changes":0.15,"positive_log_growth_n":15,"pearson_log_growth":0.41335875487975404,"pearson_linear_time_residuals":0.7108633752513678,"leave_one_out_n":16,"leave_one_out_min_r":0.1700163025087556,"leave_one_out_max_r":0.43551039062449515,"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_opening_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_opening_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":0.2655979023148302,"spearman_levels":0.36407282184728257,"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":0.5964299502378204,"spearman_annual_changes":0.5916079783099616,"positive_log_growth_n":0,"pearson_log_growth":null,"pearson_linear_time_residuals":0.589151001596304,"leave_one_out_n":15,"leave_one_out_min_r":0.2578805155694444,"leave_one_out_max_r":0.3011806572671475,"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_opening_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_opening_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":0.2390900145625633,"spearman_levels":0.08235294117647059,"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":-0.3596386338325767,"spearman_annual_changes":-0.19285714285714287,"positive_log_growth_n":15,"pearson_log_growth":-0.0824995553896145,"pearson_linear_time_residuals":0.11003022662551167,"leave_one_out_n":16,"leave_one_out_min_r":0.10451493799047963,"leave_one_out_max_r":0.49951339603362216,"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_opening_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_opening_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":0.40698309245373904,"spearman_levels":0.31470588235294117,"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":0.14264417844017954,"spearman_annual_changes":-0.08214285714285714,"positive_log_growth_n":15,"pearson_log_growth":0.1852205635031625,"pearson_linear_time_residuals":0.6651678023721913,"leave_one_out_n":16,"leave_one_out_min_r":0.3362334556220117,"leave_one_out_max_r":0.5226111784364501,"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_opening_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_opening_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":0.059839805224480395,"spearman_levels":0.0,"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":0.45408985856250417,"spearman_annual_changes":0.014285714285714285,"positive_log_growth_n":15,"pearson_log_growth":0.019558857087243184,"pearson_linear_time_residuals":0.43010964816941916,"leave_one_out_n":16,"leave_one_out_min_r":-0.544072190789862,"leave_one_out_max_r":0.17979205141938132,"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_opening_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_opening_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":0.5814617129281842,"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":-0.25112987212380977,"spearman_annual_changes":-0.15357142857142858,"positive_log_growth_n":15,"pearson_log_growth":0.6302696272348001,"pearson_linear_time_residuals":0.2067950137914775,"leave_one_out_n":16,"leave_one_out_min_r":0.3316402894894779,"leave_one_out_max_r":0.7452734661884403,"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_opening_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_opening_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":0.4443691831000613,"spearman_levels":0.2529411764705882,"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":-0.2662639992408598,"spearman_annual_changes":-0.23214285714285715,"positive_log_growth_n":15,"pearson_log_growth":-0.2017633042655512,"pearson_linear_time_residuals":0.37571699120023805,"leave_one_out_n":16,"leave_one_out_min_r":0.27298982583438564,"leave_one_out_max_r":0.547948122397214,"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_opening_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_opening_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":-0.44974313906161945,"spearman_levels":-0.23150613063339215,"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":0.14438260579205542,"spearman_annual_changes":0.06086116686897369,"positive_log_growth_n":2,"pearson_log_growth":null,"pearson_linear_time_residuals":0.0019341395265280328,"leave_one_out_n":16,"leave_one_out_min_r":-0.6359034351758982,"leave_one_out_max_r":-0.1854740145224909,"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_opening_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_opening_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":0.0003508340148131459,"spearman_levels":0.324812030075188,"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":-0.526041193871018,"spearman_annual_changes":-0.26842105263157895,"positive_log_growth_n":19,"pearson_log_growth":-0.7171853522546826,"pearson_linear_time_residuals":-0.6354810747308897,"leave_one_out_n":20,"leave_one_out_min_r":-0.12049369603899868,"leave_one_out_max_r":0.13872493305221073,"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_opening_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_opening_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":0.509911161562839,"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":0.333541689944511,"spearman_annual_changes":0.4280701754385965,"positive_log_growth_n":19,"pearson_log_growth":0.33747086265530735,"pearson_linear_time_residuals":0.10824479885658196,"leave_one_out_n":20,"leave_one_out_min_r":0.44423646272092676,"leave_one_out_max_r":0.6448731442902524,"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_opening_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_opening_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":0.2384684311034576,"spearman_levels":0.47368421052631576,"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":0.5534298300955803,"spearman_annual_changes":0.4456140350877193,"positive_log_growth_n":19,"pearson_log_growth":0.7325765000277185,"pearson_linear_time_residuals":0.6122364842691425,"leave_one_out_n":20,"leave_one_out_min_r":0.14732246847210442,"leave_one_out_max_r":0.3521978852723014,"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_opening_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_opening_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":0.492257697127464,"spearman_levels":0.4917293233082707,"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":0.22859800792014462,"spearman_annual_changes":0.32456140350877194,"positive_log_growth_n":19,"pearson_log_growth":0.1798056782033732,"pearson_linear_time_residuals":0.05439481478212171,"leave_one_out_n":20,"leave_one_out_min_r":0.4201820957225144,"leave_one_out_max_r":0.6170059481210233,"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_opening_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_opening_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":0.5108293767682346,"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":0.19516037284184876,"spearman_annual_changes":0.2929824561403509,"positive_log_growth_n":19,"pearson_log_growth":0.08980233822755335,"pearson_linear_time_residuals":0.12470525090171697,"leave_one_out_n":20,"leave_one_out_min_r":0.44693570042245145,"leave_one_out_max_r":0.6459391090661154,"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_opening_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_opening_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":0.4686319387772219,"spearman_levels":0.5097744360902255,"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":0.3569299201503245,"spearman_annual_changes":0.1456140350877193,"positive_log_growth_n":19,"pearson_log_growth":0.4002815016271828,"pearson_linear_time_residuals":-0.23112717123867926,"leave_one_out_n":20,"leave_one_out_min_r":0.4019440135240268,"leave_one_out_max_r":0.6158684775594481,"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_opening_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_opening_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":0.21785797994674996,"spearman_levels":0.4706766917293233,"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":0.5489084648154228,"spearman_annual_changes":0.1280701754385965,"positive_log_growth_n":19,"pearson_log_growth":0.7309159713117541,"pearson_linear_time_residuals":0.6296090066027484,"leave_one_out_n":20,"leave_one_out_min_r":0.11809053371355005,"leave_one_out_max_r":0.32451228757116607,"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_opening_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_opening_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":-0.006083089582062915,"spearman_levels":0.24511278195488723,"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":-0.5279578102747818,"spearman_annual_changes":-0.2754385964912281,"positive_log_growth_n":19,"pearson_log_growth":-0.7187285117785616,"pearson_linear_time_residuals":-0.6391492994109462,"leave_one_out_n":20,"leave_one_out_min_r":-0.12815391947135563,"leave_one_out_max_r":0.13140872928039005,"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_opening_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_opening_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":0.2622582891142505,"spearman_levels":0.4706766917293233,"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":0.5483345660450996,"spearman_annual_changes":0.4964912280701754,"positive_log_growth_n":19,"pearson_log_growth":0.7345693286145728,"pearson_linear_time_residuals":0.6258669988013571,"leave_one_out_n":20,"leave_one_out_min_r":0.16928465352573588,"leave_one_out_max_r":0.3892926141566499,"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_opening_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_opening_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":0.5014941352127461,"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":0.28562486997649394,"spearman_annual_changes":0.34035087719298246,"positive_log_growth_n":19,"pearson_log_growth":0.24890284927539616,"pearson_linear_time_residuals":0.03997472442051424,"leave_one_out_n":20,"leave_one_out_min_r":0.43432830616569196,"leave_one_out_max_r":0.6379426019386821,"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_opening_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_opening_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":0.46872916525790187,"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":0.35564208905488764,"spearman_annual_changes":0.12631578947368421,"positive_log_growth_n":19,"pearson_log_growth":0.3979153446242194,"pearson_linear_time_residuals":-0.23069495226783523,"leave_one_out_n":20,"leave_one_out_min_r":0.4020240118247372,"leave_one_out_max_r":0.6158872880878293,"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_opening_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_opening_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":0.24695624754028642,"spearman_levels":0.4706766917293233,"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":0.5505639438364429,"spearman_annual_changes":0.4298245614035088,"positive_log_growth_n":19,"pearson_log_growth":0.734403903241974,"pearson_linear_time_residuals":0.6245741697875979,"leave_one_out_n":20,"leave_one_out_min_r":0.15414937888563812,"leave_one_out_max_r":0.366467899828726,"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_opening_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_opening_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":0.5108293767682346,"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":0.19516037284184876,"spearman_annual_changes":0.2929824561403509,"positive_log_growth_n":19,"pearson_log_growth":0.08980233822755335,"pearson_linear_time_residuals":0.12470525090171697,"leave_one_out_n":20,"leave_one_out_min_r":0.44693570042245145,"leave_one_out_max_r":0.6459391090661154,"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_opening_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_opening_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":-0.3123597021828149,"spearman_levels":-0.22456140350877193,"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":-0.2429897301240699,"spearman_annual_changes":-0.21981424148606812,"positive_log_growth_n":18,"pearson_log_growth":-0.02932568191853614,"pearson_linear_time_residuals":-0.5669581581368639,"leave_one_out_n":19,"leave_one_out_min_r":-0.5202513443779611,"leave_one_out_max_r":-0.22201334460062674,"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_opening_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_opening_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":-0.6741002888847596,"spearman_levels":-0.6017543859649123,"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":-0.04821511213756504,"spearman_annual_changes":0.07120743034055728,"positive_log_growth_n":18,"pearson_log_growth":0.12624708029464243,"pearson_linear_time_residuals":-0.6021931605315192,"leave_one_out_n":19,"leave_one_out_min_r":-0.713224004261386,"leave_one_out_max_r":-0.6329044344023192,"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_opening_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_opening_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":0.7633231764004221,"spearman_levels":0.4411764705882353,"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":0.04290812177922842,"spearman_annual_changes":0.08571428571428572,"positive_log_growth_n":15,"pearson_log_growth":0.4508859851838728,"pearson_linear_time_residuals":0.5914257416065447,"leave_one_out_n":16,"leave_one_out_min_r":0.66695659048881,"leave_one_out_max_r":0.8629640141462364,"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_opening_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_opening_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":-0.0050422201372589525,"spearman_levels":-0.07192982456140351,"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":0.0337527635167953,"spearman_annual_changes":0.0010319917440660474,"positive_log_growth_n":18,"pearson_log_growth":-0.02451683178748947,"pearson_linear_time_residuals":-0.06171138826503967,"leave_one_out_n":19,"leave_one_out_min_r":-0.0881682302907336,"leave_one_out_max_r":0.11456757517691049,"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_opening_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_opening_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":0.6074737817768115,"spearman_levels":0.5294117647058824,"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":0.11190072701130085,"spearman_annual_changes":0.008823529411764706,"positive_log_growth_n":14,"pearson_log_growth":0.22249850470485955,"pearson_linear_time_residuals":0.4619045463903808,"leave_one_out_n":18,"leave_one_out_min_r":0.5236950576915994,"leave_one_out_max_r":0.715818403057724,"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_opening_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_opening_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":-0.6439227482111128,"spearman_levels":-0.6333333333333333,"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":-0.24129117550384555,"spearman_annual_changes":-0.17647058823529413,"positive_log_growth_n":18,"pearson_log_growth":-0.0931440954217018,"pearson_linear_time_residuals":-0.5381447146063137,"leave_one_out_n":19,"leave_one_out_min_r":-0.6973748988869648,"leave_one_out_max_r":-0.5808727595187065,"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_opening_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_opening_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":0.06636562870728616,"spearman_levels":0.005263157894736842,"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":0.6545307097555887,"spearman_annual_changes":0.5851393188854489,"positive_log_growth_n":18,"pearson_log_growth":0.7178601973526236,"pearson_linear_time_residuals":0.2619862922563702,"leave_one_out_n":19,"leave_one_out_min_r":-0.2436027066235223,"leave_one_out_max_r":0.202365351792069,"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_opening_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_opening_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":-0.028075270529660887,"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":0.14478083838640488,"spearman_annual_changes":0.21403508771929824,"positive_log_growth_n":19,"pearson_log_growth":0.07885621380275364,"pearson_linear_time_residuals":0.07887025649758829,"leave_one_out_n":20,"leave_one_out_min_r":-0.24384179697211847,"leave_one_out_max_r":0.04830152404785108,"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_opening_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_opening_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":-0.4570867267815228,"spearman_levels":-0.4270676691729323,"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":0.1449817331505846,"spearman_annual_changes":-0.0035087719298245615,"positive_log_growth_n":19,"pearson_log_growth":0.2528394862523578,"pearson_linear_time_residuals":-0.26719410798323495,"leave_one_out_n":20,"leave_one_out_min_r":-0.5562738647991967,"leave_one_out_max_r":-0.3340219214823371,"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_opening_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_opening_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":0.4043904359845794,"spearman_levels":0.3879699248120301,"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":-0.2468880544122059,"spearman_annual_changes":-0.1543859649122807,"positive_log_growth_n":19,"pearson_log_growth":-0.289217635384237,"pearson_linear_time_residuals":0.14912610174725668,"leave_one_out_n":20,"leave_one_out_min_r":0.3176116040213967,"leave_one_out_max_r":0.45714184681625797,"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_opening_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_opening_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":0.17783672902380812,"spearman_levels":0.28823529411764703,"consecutive_change_n":14,"change_target_periods":"2007;2008;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023","pearson_annual_changes":0.10372242172177125,"spearman_annual_changes":0.2703296703296703,"positive_log_growth_n":14,"pearson_log_growth":0.17708220013543763,"pearson_linear_time_residuals":-0.5293245871630419,"leave_one_out_n":16,"leave_one_out_min_r":0.037818290132760606,"leave_one_out_max_r":0.3841566094464064,"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_opening_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_opening_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":0.38296767037847085,"spearman_levels":0.3458646616541353,"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":0.0777055346267218,"spearman_annual_changes":-0.017543859649122806,"positive_log_growth_n":19,"pearson_log_growth":-0.12350993749795448,"pearson_linear_time_residuals":0.33151673302792184,"leave_one_out_n":20,"leave_one_out_min_r":0.28973518252217734,"leave_one_out_max_r":0.45934467627587916,"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_opening_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_opening_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":0.15714777986877357,"spearman_levels":0.06466165413533835,"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":0.02508894136341139,"spearman_annual_changes":-0.012280701754385965,"positive_log_growth_n":19,"pearson_log_growth":-0.20314944094784348,"pearson_linear_time_residuals":0.31072332762452254,"leave_one_out_n":20,"leave_one_out_min_r":0.02309206549139015,"leave_one_out_max_r":0.31546790484434434,"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_opening_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_opening_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":-0.25744122824347954,"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":-0.7381715014266569,"spearman_annual_changes":-0.843859649122807,"positive_log_growth_n":19,"pearson_log_growth":-0.694948378123068,"pearson_linear_time_residuals":-0.2984913113441141,"leave_one_out_n":20,"leave_one_out_min_r":-0.4130785066276813,"leave_one_out_max_r":-0.006308732474932041,"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_operating_excess|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_operating_excess","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":0.8392041041423312,"spearman_levels":0.861764705882353,"consecutive_change_n":12,"change_target_periods":"2007;2008;2011;2012;2013;2014;2018;2019;2022;2023;2024;2025","pearson_annual_changes":0.8344877014413229,"spearman_annual_changes":0.8251748251748252,"positive_log_growth_n":9,"pearson_log_growth":0.9007468714555666,"pearson_linear_time_residuals":0.8311906225889671,"leave_one_out_n":16,"leave_one_out_min_r":0.7694019411426855,"leave_one_out_max_r":0.9149671082354469,"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_operating_excess|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_operating_excess","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":0.7148435902630162,"spearman_levels":0.6571428571428571,"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":0.746820890266868,"spearman_annual_changes":0.6947368421052632,"positive_log_growth_n":1,"pearson_log_growth":null,"pearson_linear_time_residuals":0.728921825312108,"leave_one_out_n":20,"leave_one_out_min_r":0.6446604347176459,"leave_one_out_max_r":0.7588817587016901,"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_operating_excess|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_operating_excess","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":0.4433531065903858,"spearman_levels":0.45714285714285713,"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":0.6725866972003333,"spearman_annual_changes":0.6070175438596491,"positive_log_growth_n":14,"pearson_log_growth":0.44181782276203607,"pearson_linear_time_residuals":0.5570840924815171,"leave_one_out_n":20,"leave_one_out_min_r":0.31413256636715714,"leave_one_out_max_r":0.6753024210155074,"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_operating_excess|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_operating_excess","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":0.3392744061776469,"spearman_levels":0.2988334610900632,"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":0.07291677854347388,"spearman_annual_changes":-0.03514943916881019,"positive_log_growth_n":12,"pearson_log_growth":-0.2146975302237863,"pearson_linear_time_residuals":0.27963838441277605,"leave_one_out_n":20,"leave_one_out_min_r":0.19757196300666013,"leave_one_out_max_r":0.43108508069848234,"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_operating_excess|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_operating_excess","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":-0.14405214140951922,"spearman_levels":-0.21431988791072792,"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":-0.024811018603702686,"spearman_annual_changes":-0.11998633367711432,"positive_log_growth_n":13,"pearson_log_growth":-0.8087068807452649,"pearson_linear_time_residuals":0.05760737429852376,"leave_one_out_n":19,"leave_one_out_min_r":-0.32203742971067345,"leave_one_out_max_r":-0.027604474937734057,"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_operating_excess|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_operating_excess","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":0.40729249308057053,"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":0.30890983972284386,"spearman_annual_changes":0.2631578947368421,"positive_log_growth_n":13,"pearson_log_growth":0.2418814024883583,"pearson_linear_time_residuals":0.0018342057392732021,"leave_one_out_n":19,"leave_one_out_min_r":0.3213001730043622,"leave_one_out_max_r":0.5395317937880331,"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_operating_excess|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_operating_excess","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":-0.5743023280515456,"spearman_levels":-0.5241316235546837,"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":0.1324442718566378,"spearman_annual_changes":0.1971949309997792,"positive_log_growth_n":13,"pearson_log_growth":0.04853738827527137,"pearson_linear_time_residuals":-0.3022392357369523,"leave_one_out_n":19,"leave_one_out_min_r":-0.6243039059058848,"leave_one_out_max_r":-0.5267723930760823,"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_operating_excess|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_operating_excess","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":0.50658660096029,"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":0.09736221328395975,"spearman_annual_changes":0.20536635706914344,"positive_log_growth_n":13,"pearson_log_growth":-0.20231322236136906,"pearson_linear_time_residuals":0.014420289396112002,"leave_one_out_n":19,"leave_one_out_min_r":0.4357569740022954,"leave_one_out_max_r":0.5970293217598478,"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_operating_excess|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_operating_excess","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":0.4936751693888199,"spearman_levels":0.5087719298245614,"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":-0.2132320425745884,"spearman_annual_changes":-0.07739938080495357,"positive_log_growth_n":13,"pearson_log_growth":0.1497589303899565,"pearson_linear_time_residuals":-0.2663492436615003,"leave_one_out_n":19,"leave_one_out_min_r":0.42360099878957014,"leave_one_out_max_r":0.6164352835939544,"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_operating_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.utility_operating_operating_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":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":0.3652048428033976,"spearman_levels":0.2631578947368421,"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":0.36274602739740297,"spearman_annual_changes":0.3188854489164087,"positive_log_growth_n":13,"pearson_log_growth":-0.30957143911510404,"pearson_linear_time_residuals":0.15815404772039318,"leave_one_out_n":19,"leave_one_out_min_r":0.27642052431994285,"leave_one_out_max_r":0.4268248830906982,"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_operating_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.utility_operating_operating_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":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":-0.5255788522495508,"spearman_levels":-0.5578947368421052,"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":-0.17906380954860135,"spearman_annual_changes":-0.054695562435500514,"positive_log_growth_n":13,"pearson_log_growth":-0.24341085476094818,"pearson_linear_time_residuals":-0.32057893352445127,"leave_one_out_n":19,"leave_one_out_min_r":-0.6482991971474014,"leave_one_out_max_r":-0.46849840573683205,"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_operating_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.utility_operating_operating_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":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":0.49782912237080723,"spearman_levels":0.5537193037315221,"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":-0.23776192531747983,"spearman_annual_changes":-0.20897724568536738,"positive_log_growth_n":12,"pearson_log_growth":0.15548727620529895,"pearson_linear_time_residuals":0.13933365637946785,"leave_one_out_n":18,"leave_one_out_min_r":0.4537756174656212,"leave_one_out_max_r":0.5586463186946033,"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_operating_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.utility_operating_operating_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":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":0.5392932074857373,"spearman_levels":0.5491228070175439,"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":0.22896596005320674,"spearman_annual_changes":0.038183694530443756,"positive_log_growth_n":13,"pearson_log_growth":0.07961077504810864,"pearson_linear_time_residuals":0.1605376209185409,"leave_one_out_n":19,"leave_one_out_min_r":0.3784574481359614,"leave_one_out_max_r":0.665584903951991,"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_operating_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.utility_operating_operating_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":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":-0.0408210590777776,"spearman_levels":-0.13379872160113454,"consecutive_change_n":13,"change_target_periods":"2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023;2024;2025","pearson_annual_changes":0.4794737751288371,"spearman_annual_changes":0.3158215027551451,"positive_log_growth_n":12,"pearson_log_growth":-0.08905791971696687,"pearson_linear_time_residuals":0.5433712190106653,"leave_one_out_n":14,"leave_one_out_min_r":-0.4295665155836398,"leave_one_out_max_r":0.07762039587968471,"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_operating_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.utility_operating_operating_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":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":0.34808259707221245,"spearman_levels":0.3298245614035088,"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":0.2842932633656221,"spearman_annual_changes":0.3126934984520124,"positive_log_growth_n":13,"pearson_log_growth":0.14153309708907968,"pearson_linear_time_residuals":-0.09468893131954491,"leave_one_out_n":19,"leave_one_out_min_r":0.2510274368408596,"leave_one_out_max_r":0.4662118139057224,"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_operating_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.utility_operating_operating_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":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":0.40706052104971296,"spearman_levels":0.4192982456140351,"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":0.23268130850297092,"spearman_annual_changes":0.12899896800825594,"positive_log_growth_n":13,"pearson_log_growth":0.14553992097728516,"pearson_linear_time_residuals":-0.11316055068551376,"leave_one_out_n":19,"leave_one_out_min_r":0.315091305270913,"leave_one_out_max_r":0.5128175720919668,"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_operating_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.utility_operating_operating_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":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":0.4367762295094545,"spearman_levels":0.3929824561403509,"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":0.17490574259444638,"spearman_annual_changes":0.08771929824561403,"positive_log_growth_n":13,"pearson_log_growth":0.028493271055129117,"pearson_linear_time_residuals":-0.09971053231606297,"leave_one_out_n":19,"leave_one_out_min_r":0.2869460707883789,"leave_one_out_max_r":0.5943291028430413,"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_operating_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.utility_operating_operating_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":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":0.3112611398118668,"spearman_levels":0.11929824561403508,"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":0.00738947356004392,"spearman_annual_changes":-0.04231166150670795,"positive_log_growth_n":13,"pearson_log_growth":-0.13898524269570178,"pearson_linear_time_residuals":0.23094057648787134,"leave_one_out_n":19,"leave_one_out_min_r":0.027041228014597532,"leave_one_out_max_r":0.3867771351977035,"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_operating_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.utility_operating_operating_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":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":0.5397181698485637,"spearman_levels":0.5425814207052554,"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":0.20340291137387617,"spearman_annual_changes":0.07537430018402407,"positive_log_growth_n":13,"pearson_log_growth":-0.08681406032287893,"pearson_linear_time_residuals":0.14696256227890667,"leave_one_out_n":19,"leave_one_out_min_r":0.4174801422142105,"leave_one_out_max_r":0.681503799177856,"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_operating_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.utility_operating_operating_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":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":0.5630667850639185,"spearman_levels":0.5684210526315789,"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":0.11360471058668595,"spearman_annual_changes":0.28586171310629516,"positive_log_growth_n":13,"pearson_log_growth":0.15361760796509027,"pearson_linear_time_residuals":0.2400105672644791,"leave_one_out_n":19,"leave_one_out_min_r":0.4760144021787584,"leave_one_out_max_r":0.6652554090646702,"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_operating_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.utility_operating_operating_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":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":0.43108503932953246,"spearman_levels":0.3926222116528596,"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":0.17226580056504703,"spearman_annual_changes":0.06928660113994548,"positive_log_growth_n":11,"pearson_log_growth":-0.07191137221557521,"pearson_linear_time_residuals":0.3556948389566316,"leave_one_out_n":19,"leave_one_out_min_r":0.30002073767359305,"leave_one_out_max_r":0.5276330711988995,"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_operating_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.utility_operating_operating_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":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":0.5392932074857373,"spearman_levels":0.5491228070175439,"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":0.22896596005320674,"spearman_annual_changes":0.038183694530443756,"positive_log_growth_n":13,"pearson_log_growth":0.07961077504810864,"pearson_linear_time_residuals":0.1605376209185409,"leave_one_out_n":19,"leave_one_out_min_r":0.3784574481359614,"leave_one_out_max_r":0.665584903951991,"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_operating_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.utility_operating_operating_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":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":0.29937131434264136,"spearman_levels":0.2207506116394726,"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":-0.1754840529617332,"spearman_annual_changes":-0.16785714285714284,"positive_log_growth_n":12,"pearson_log_growth":-0.02111444845780376,"pearson_linear_time_residuals":-0.3894960493775775,"leave_one_out_n":16,"leave_one_out_min_r":0.15659315489596465,"leave_one_out_max_r":0.33729912585445593,"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_operating_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.utility_operating_operating_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":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":-0.5201572588753293,"spearman_levels":-0.19174124721184263,"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":-0.29670835012096813,"spearman_annual_changes":-0.13019697117614173,"positive_log_growth_n":0,"pearson_log_growth":null,"pearson_linear_time_residuals":-0.3237518799542046,"leave_one_out_n":16,"leave_one_out_min_r":-0.6970931503179691,"leave_one_out_max_r":0.09035570352389036,"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_operating_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.utility_operating_operating_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":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":0.3972408891102372,"spearman_levels":0.42058823529411765,"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":0.3820479264699491,"spearman_annual_changes":0.275,"positive_log_growth_n":12,"pearson_log_growth":0.48023843574603864,"pearson_linear_time_residuals":0.1316766176428559,"leave_one_out_n":16,"leave_one_out_min_r":0.2470765941171821,"leave_one_out_max_r":0.5076864970601395,"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_operating_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.utility_operating_operating_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":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":0.49495563470888604,"spearman_levels":0.5294117647058824,"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":0.4485597833001489,"spearman_annual_changes":0.4607142857142857,"positive_log_growth_n":12,"pearson_log_growth":0.4687553216789314,"pearson_linear_time_residuals":0.20541306102603707,"leave_one_out_n":16,"leave_one_out_min_r":0.38855791637189807,"leave_one_out_max_r":0.5575858720956524,"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_operating_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.utility_operating_operating_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":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":-0.1615702712685231,"spearman_levels":-0.40294117647058825,"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":0.03876977618449678,"spearman_annual_changes":-0.04642857142857143,"positive_log_growth_n":12,"pearson_log_growth":0.187039857380268,"pearson_linear_time_residuals":0.275378398887789,"leave_one_out_n":16,"leave_one_out_min_r":-0.5473514707926104,"leave_one_out_max_r":-0.07821385618218965,"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_operating_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.utility_operating_operating_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":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":0.010910888598508948,"spearman_levels":-0.1,"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":-0.1291055135857241,"spearman_annual_changes":-0.42857142857142855,"positive_log_growth_n":10,"pearson_log_growth":-0.04909709730664168,"pearson_linear_time_residuals":0.05170872940320523,"leave_one_out_n":16,"leave_one_out_min_r":-0.10736949796196027,"leave_one_out_max_r":0.09755160906977042,"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_operating_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.utility_operating_operating_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":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":0.13370571255091496,"spearman_levels":0.047058823529411764,"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":-0.0785874591850794,"spearman_annual_changes":-0.38571428571428573,"positive_log_growth_n":12,"pearson_log_growth":-0.057657360846702796,"pearson_linear_time_residuals":0.37501997367218154,"leave_one_out_n":16,"leave_one_out_min_r":-0.024139461974281143,"leave_one_out_max_r":0.259702005121891,"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_operating_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.utility_operating_operating_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":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":0.11210610096167054,"spearman_levels":0.1960392117639214,"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":0.1042819962320825,"spearman_annual_changes":0.1267731382092775,"positive_log_growth_n":0,"pearson_log_growth":null,"pearson_linear_time_residuals":0.2883085932861297,"leave_one_out_n":15,"leave_one_out_min_r":0.09035570352389037,"leave_one_out_max_r":0.1498654131107153,"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_operating_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.utility_operating_operating_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":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":0.2643344966270176,"spearman_levels":0.15294117647058825,"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":-0.023506111308004597,"spearman_annual_changes":0.11428571428571428,"positive_log_growth_n":12,"pearson_log_growth":-0.1498477449473379,"pearson_linear_time_residuals":0.15825818003256859,"leave_one_out_n":16,"leave_one_out_min_r":0.12847703114354833,"leave_one_out_max_r":0.4061921074798866,"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_operating_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.utility_operating_operating_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":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":0.26342982605439047,"spearman_levels":0.2088235294117647,"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":-0.02378565573318677,"spearman_annual_changes":0.06785714285714285,"positive_log_growth_n":12,"pearson_log_growth":0.08035528389134654,"pearson_linear_time_residuals":0.38421376288804565,"leave_one_out_n":16,"leave_one_out_min_r":0.10850059893367568,"leave_one_out_max_r":0.3958316099265469,"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_operating_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.utility_operating_operating_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":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":-0.08373712467844845,"spearman_levels":-0.16176470588235295,"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":0.015717769069220303,"spearman_annual_changes":-0.03571428571428571,"positive_log_growth_n":12,"pearson_log_growth":0.18262638182332908,"pearson_linear_time_residuals":0.14133737405478503,"leave_one_out_n":16,"leave_one_out_min_r":-0.5286819705473624,"leave_one_out_max_r":0.01198621973209416,"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_operating_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.utility_operating_operating_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":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":0.6395129053148396,"spearman_levels":0.3735294117647059,"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":0.25094497167919877,"spearman_annual_changes":0.17142857142857143,"positive_log_growth_n":12,"pearson_log_growth":-0.021318401529664164,"pearson_linear_time_residuals":0.37444830988804073,"leave_one_out_n":16,"leave_one_out_min_r":0.40321165103468687,"leave_one_out_max_r":0.7281306771169785,"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_operating_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.utility_operating_operating_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":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":0.284467617276271,"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":-0.14918498964046445,"spearman_annual_changes":-0.17142857142857143,"positive_log_growth_n":12,"pearson_log_growth":0.05094029947798968,"pearson_linear_time_residuals":0.13465731932741554,"leave_one_out_n":16,"leave_one_out_min_r":0.044048971966227285,"leave_one_out_max_r":0.3947565884349639,"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_operating_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.utility_operating_operating_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":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":-0.6038959117584635,"spearman_levels":-0.42921574584585115,"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":-0.31332060076226326,"spearman_annual_changes":-0.21762477850117867,"positive_log_growth_n":1,"pearson_log_growth":null,"pearson_linear_time_residuals":-0.3426469480133586,"leave_one_out_n":16,"leave_one_out_min_r":-0.7174847391035535,"leave_one_out_max_r":-0.39743613811882095,"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_operating_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.utility_operating_operating_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":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":-0.1083329660790973,"spearman_levels":0.11428571428571428,"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":-0.16188809155154235,"spearman_annual_changes":-0.19298245614035087,"positive_log_growth_n":14,"pearson_log_growth":-0.23404026460227492,"pearson_linear_time_residuals":-0.4958149946062859,"leave_one_out_n":20,"leave_one_out_min_r":-0.2932064402655053,"leave_one_out_max_r":0.1040094529802379,"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_operating_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.utility_operating_operating_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":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":0.2733948666650355,"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":-0.1965157256603914,"spearman_annual_changes":-0.17894736842105263,"positive_log_growth_n":14,"pearson_log_growth":-0.30573747088524617,"pearson_linear_time_residuals":-0.07358839857609133,"leave_one_out_n":20,"leave_one_out_min_r":0.18972370053144605,"leave_one_out_max_r":0.5126369031155207,"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_operating_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.utility_operating_operating_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":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":0.2322022159212137,"spearman_levels":0.46616541353383456,"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":0.12740356866837807,"spearman_annual_changes":-0.06315789473684211,"positive_log_growth_n":14,"pearson_log_growth":-0.16713286305387393,"pearson_linear_time_residuals":0.42864500290151863,"leave_one_out_n":20,"leave_one_out_min_r":0.09689549110608633,"leave_one_out_max_r":0.4600768171917318,"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_operating_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.utility_operating_operating_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":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":0.24997771526188092,"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":-0.11871046328339546,"spearman_annual_changes":-0.10350877192982456,"positive_log_growth_n":14,"pearson_log_growth":-0.1840647106151623,"pearson_linear_time_residuals":-0.0789640775848917,"leave_one_out_n":20,"leave_one_out_min_r":0.15648016005057114,"leave_one_out_max_r":0.4770315858381031,"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_operating_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.utility_operating_operating_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":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":0.2865876003803693,"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":-0.16148839326918824,"spearman_annual_changes":-0.18771929824561404,"positive_log_growth_n":14,"pearson_log_growth":-0.29304748791207974,"pearson_linear_time_residuals":0.018404783733741808,"leave_one_out_n":20,"leave_one_out_min_r":0.20582093936840784,"leave_one_out_max_r":0.5165993972553127,"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_operating_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.utility_operating_operating_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":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":0.21337533226025782,"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":-0.35398036467916266,"spearman_annual_changes":-0.1912280701754386,"positive_log_growth_n":14,"pearson_log_growth":-0.3149749476582446,"pearson_linear_time_residuals":-0.5225626897543478,"leave_one_out_n":20,"leave_one_out_min_r":0.11796912822441029,"leave_one_out_max_r":0.4936751693888199,"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_operating_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.utility_operating_operating_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":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":0.2033458955012823,"spearman_levels":0.4706766917293233,"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":0.09371364773437285,"spearman_annual_changes":-0.12280701754385964,"positive_log_growth_n":14,"pearson_log_growth":-0.3053773625819962,"pearson_linear_time_residuals":0.42000995334316304,"leave_one_out_n":20,"leave_one_out_min_r":0.06894466343608537,"leave_one_out_max_r":0.4529224825928941,"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_operating_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.utility_operating_operating_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":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":-0.11358453647233686,"spearman_levels":0.07518796992481203,"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":-0.16319048519115079,"spearman_annual_changes":-0.22807017543859648,"positive_log_growth_n":14,"pearson_log_growth":-0.1937566417001623,"pearson_linear_time_residuals":-0.49908289037261644,"leave_one_out_n":20,"leave_one_out_min_r":-0.2992141728660963,"leave_one_out_max_r":0.0978554009745837,"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_operating_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.utility_operating_operating_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":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":0.26874502222157454,"spearman_levels":0.4706766917293233,"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":0.13186268164621742,"spearman_annual_changes":-0.156140350877193,"positive_log_growth_n":14,"pearson_log_growth":-0.24648877881797562,"pearson_linear_time_residuals":0.46131871935389146,"leave_one_out_n":20,"leave_one_out_min_r":0.12861708995540833,"leave_one_out_max_r":0.4980948957963499,"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_operating_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.utility_operating_operating_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":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":0.2654432157200856,"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":-0.21968143963545636,"spearman_annual_changes":-0.2,"positive_log_growth_n":14,"pearson_log_growth":-0.3135450643170382,"pearson_linear_time_residuals":-0.1334593260761898,"leave_one_out_n":20,"leave_one_out_min_r":0.1810913150057071,"leave_one_out_max_r":0.5066349432369894,"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_operating_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.utility_operating_operating_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":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":0.21334310337759996,"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":-0.3563182128693742,"spearman_annual_changes":-0.19298245614035087,"positive_log_growth_n":14,"pearson_log_growth":-0.3152569822490572,"pearson_linear_time_residuals":-0.5234687557566375,"leave_one_out_n":20,"leave_one_out_min_r":0.11812631496028414,"leave_one_out_max_r":0.4936423345975617,"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_operating_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.utility_operating_operating_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":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":0.2460056915968039,"spearman_levels":0.4706766917293233,"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":0.12215847256459589,"spearman_annual_changes":-0.19298245614035087,"positive_log_growth_n":14,"pearson_log_growth":-0.2830777095893135,"pearson_linear_time_residuals":0.445633901830034,"leave_one_out_n":20,"leave_one_out_min_r":0.10774592823407933,"leave_one_out_max_r":0.48015401439985883,"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_operating_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.utility_operating_operating_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":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":0.2865876003803693,"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":-0.16148839326918824,"spearman_annual_changes":-0.18771929824561404,"positive_log_growth_n":14,"pearson_log_growth":-0.29304748791207974,"pearson_linear_time_residuals":0.018404783733741808,"leave_one_out_n":20,"leave_one_out_min_r":0.20582093936840784,"leave_one_out_max_r":0.5165993972553127,"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_operating_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.utility_operating_operating_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":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":0.14505297886010587,"spearman_levels":0.1,"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":0.28980060188171763,"spearman_annual_changes":0.16408668730650156,"positive_log_growth_n":13,"pearson_log_growth":0.33449071902213223,"pearson_linear_time_residuals":-0.046369813691727595,"leave_one_out_n":19,"leave_one_out_min_r":0.016545195502140595,"leave_one_out_max_r":0.3686680173976596,"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_operating_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.utility_operating_operating_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":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":-0.5993714968654142,"spearman_levels":-0.5684210526315789,"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":0.10672829262373447,"spearman_annual_changes":0.18472652218782248,"positive_log_growth_n":13,"pearson_log_growth":0.07884425703109413,"pearson_linear_time_residuals":-0.3389267645629463,"leave_one_out_n":19,"leave_one_out_min_r":-0.6640413089904087,"leave_one_out_max_r":-0.5443477484139057,"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_operating_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.utility_operating_operating_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":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":0.7065933175278216,"spearman_levels":0.43823529411764706,"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":0.454289564683081,"spearman_annual_changes":0.41785714285714287,"positive_log_growth_n":12,"pearson_log_growth":0.0699121547441295,"pearson_linear_time_residuals":0.5079564583098602,"leave_one_out_n":16,"leave_one_out_min_r":0.578794185528006,"leave_one_out_max_r":0.7490894765076372,"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_operating_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.utility_operating_operating_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":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":-0.1136671285707447,"spearman_levels":-0.17192982456140352,"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":-0.27444141402170674,"spearman_annual_changes":-0.24664602683178535,"positive_log_growth_n":13,"pearson_log_growth":0.2908509561550035,"pearson_linear_time_residuals":-0.2011428037070268,"leave_one_out_n":19,"leave_one_out_min_r":-0.19339454319371047,"leave_one_out_max_r":0.057638726974583006,"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_operating_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.utility_operating_operating_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":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":0.43539321556241484,"spearman_levels":0.5748194014447885,"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":-0.240271934693886,"spearman_annual_changes":-0.2,"positive_log_growth_n":12,"pearson_log_growth":0.1601952662013997,"pearson_linear_time_residuals":0.14435662146463743,"leave_one_out_n":18,"leave_one_out_min_r":0.38888748992151045,"leave_one_out_max_r":0.5110134355687589,"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_operating_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.utility_operating_operating_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":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":-0.6245326119711903,"spearman_levels":-0.6912280701754386,"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":-0.2667202761024535,"spearman_annual_changes":-0.1475748194014448,"positive_log_growth_n":13,"pearson_log_growth":-0.1995680589214223,"pearson_linear_time_residuals":-0.39499794835057067,"leave_one_out_n":19,"leave_one_out_min_r":-0.6746732715425605,"leave_one_out_max_r":-0.5564433645858239,"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_operating_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.utility_operating_operating_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":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":-0.07556512969327715,"spearman_levels":-0.13508771929824562,"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":0.16210580454942847,"spearman_annual_changes":0.05056759545923633,"positive_log_growth_n":13,"pearson_log_growth":0.1910234856553776,"pearson_linear_time_residuals":0.12328079790190972,"leave_one_out_n":19,"leave_one_out_min_r":-0.42071026137752277,"leave_one_out_max_r":0.1580412078980685,"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_operating_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.utility_operating_operating_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":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":-0.0762430972832553,"spearman_levels":0.015037593984962405,"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":0.03343370473287953,"spearman_annual_changes":0.03508771929824561,"positive_log_growth_n":14,"pearson_log_growth":-0.020395801653027158,"pearson_linear_time_residuals":-0.023336008697236017,"leave_one_out_n":20,"leave_one_out_min_r":-0.14136188147274867,"leave_one_out_max_r":0.05665134604946413,"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_operating_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.utility_operating_operating_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":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":-0.49303506798499014,"spearman_levels":-0.4917293233082707,"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":-0.18654799802342092,"spearman_annual_changes":0.017543859649122806,"positive_log_growth_n":14,"pearson_log_growth":-0.06416779685798209,"pearson_linear_time_residuals":-0.42059885142701275,"leave_one_out_n":20,"leave_one_out_min_r":-0.5919660158299036,"leave_one_out_max_r":-0.3795038520008305,"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_operating_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.utility_operating_operating_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":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":0.4663866336195526,"spearman_levels":0.4270676691729323,"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":0.14290319865905038,"spearman_annual_changes":0.12456140350877193,"positive_log_growth_n":14,"pearson_log_growth":0.06130506770159703,"pearson_linear_time_residuals":0.3842158098680452,"leave_one_out_n":20,"leave_one_out_min_r":0.3787501572867824,"leave_one_out_max_r":0.5449095118963799,"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_operating_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.utility_operating_operating_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":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":-0.13228766478832524,"spearman_levels":0.1588235294117647,"consecutive_change_n":14,"change_target_periods":"2007;2008;2012;2013;2014;2015;2016;2017;2018;2019;2020;2021;2022;2023","pearson_annual_changes":0.44582320284709853,"spearman_annual_changes":0.4901098901098901,"positive_log_growth_n":12,"pearson_log_growth":0.3768638965322238,"pearson_linear_time_residuals":-0.3362302116544826,"leave_one_out_n":16,"leave_one_out_min_r":-0.27183217427991135,"leave_one_out_max_r":0.16984921400275155,"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_operating_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.utility_operating_operating_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":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":0.34069108233198686,"spearman_levels":0.2556390977443609,"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":0.3616272211628477,"spearman_annual_changes":0.3456140350877193,"positive_log_growth_n":14,"pearson_log_growth":0.3503641135256321,"pearson_linear_time_residuals":0.30099153767994585,"leave_one_out_n":20,"leave_one_out_min_r":0.09561088080437542,"leave_one_out_max_r":0.4752784949828848,"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_operating_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.utility_operating_operating_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":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":0.12998679119649217,"spearman_levels":0.17293233082706766,"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":0.24253267081879865,"spearman_annual_changes":0.2614035087719298,"positive_log_growth_n":14,"pearson_log_growth":0.32670415158324845,"pearson_linear_time_residuals":0.2031855260765873,"leave_one_out_n":20,"leave_one_out_min_r":-0.16047144318923762,"leave_one_out_max_r":0.3317458972418038,"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_reported_statutory_excess|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_reported_statutory_excess","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":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":0.6247026574023621,"spearman_levels":0.5617647058823529,"consecutive_change_n":12,"change_target_periods":"2007;2008;2011;2012;2013;2014;2018;2019;2022;2023;2024;2025","pearson_annual_changes":0.8723491562032074,"spearman_annual_changes":0.8391608391608392,"positive_log_growth_n":1,"pearson_log_growth":null,"pearson_linear_time_residuals":0.6713433309235272,"leave_one_out_n":16,"leave_one_out_min_r":0.49688292025766057,"leave_one_out_max_r":0.7540656128708848,"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_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.utility_operating_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":13,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2017;2018;2019;2021;2022;2023;2024;2025","pearson_levels":0.6472643192688209,"spearman_levels":0.7197802197802198,"consecutive_change_n":10,"change_target_periods":"2011;2012;2013;2014;2018;2019;2022;2023;2024;2025","pearson_annual_changes":0.5630479237954604,"spearman_annual_changes":0.5757575757575758,"positive_log_growth_n":8,"pearson_log_growth":0.5215982768485139,"pearson_linear_time_residuals":0.4084999981604771,"leave_one_out_n":13,"leave_one_out_min_r":0.5486638125403968,"leave_one_out_max_r":0.7520522585869727,"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_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.utility_operating_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":13,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2017;2018;2019;2021;2022;2023;2024;2025","pearson_levels":-0.6303281194285351,"spearman_levels":-0.521978021978022,"consecutive_change_n":10,"change_target_periods":"2011;2012;2013;2014;2018;2019;2022;2023;2024;2025","pearson_annual_changes":-0.015783209069984525,"spearman_annual_changes":0.22424242424242424,"positive_log_growth_n":8,"pearson_log_growth":0.16809450617830746,"pearson_linear_time_residuals":-0.17432174499538394,"leave_one_out_n":13,"leave_one_out_min_r":-0.718992686549209,"leave_one_out_max_r":-0.5098119079134021,"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_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.utility_operating_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":13,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2017;2018;2019;2021;2022;2023;2024;2025","pearson_levels":-0.040595997204719354,"spearman_levels":0.0989010989010989,"consecutive_change_n":10,"change_target_periods":"2011;2012;2013;2014;2018;2019;2022;2023;2024;2025","pearson_annual_changes":0.1271351548789297,"spearman_annual_changes":-0.07878787878787878,"positive_log_growth_n":8,"pearson_log_growth":0.18410132953795763,"pearson_linear_time_residuals":0.09122008090816826,"leave_one_out_n":13,"leave_one_out_min_r":-0.26198434277292265,"leave_one_out_max_r":0.12786212330579516,"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_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.utility_operating_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":13,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2017;2018;2019;2021;2022;2023;2024;2025","pearson_levels":-0.040595997204719354,"spearman_levels":0.0989010989010989,"consecutive_change_n":10,"change_target_periods":"2011;2012;2013;2014;2018;2019;2022;2023;2024;2025","pearson_annual_changes":0.1271351548789297,"spearman_annual_changes":-0.07878787878787878,"positive_log_growth_n":8,"pearson_log_growth":0.18410132953795763,"pearson_linear_time_residuals":0.09122008090816826,"leave_one_out_n":13,"leave_one_out_min_r":-0.26198434277292265,"leave_one_out_max_r":0.12786212330579516,"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_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.utility_operating_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":13,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2017;2018;2019;2021;2022;2023;2024;2025","pearson_levels":0.20446361307490635,"spearman_levels":0.3131868131868132,"consecutive_change_n":10,"change_target_periods":"2011;2012;2013;2014;2018;2019;2022;2023;2024;2025","pearson_annual_changes":0.22243193404528352,"spearman_annual_changes":0.2,"positive_log_growth_n":8,"pearson_log_growth":0.24409841789272485,"pearson_linear_time_residuals":0.08091443669250171,"leave_one_out_n":13,"leave_one_out_min_r":0.0072354258066117776,"leave_one_out_max_r":0.31811807948068954,"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_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.utility_operating_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":13,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2017;2018;2019;2021;2022;2023;2024;2025","pearson_levels":-0.2801953497567311,"spearman_levels":-0.16483516483516483,"consecutive_change_n":10,"change_target_periods":"2011;2012;2013;2014;2018;2019;2022;2023;2024;2025","pearson_annual_changes":0.005223343768039852,"spearman_annual_changes":0.2,"positive_log_growth_n":8,"pearson_log_growth":0.15464269025749075,"pearson_linear_time_residuals":0.022768921974090327,"leave_one_out_n":13,"leave_one_out_min_r":-0.3726090512201633,"leave_one_out_max_r":-0.19963662831296308,"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_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.utility_operating_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":13,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2017;2018;2019;2021;2022;2023;2024;2025","pearson_levels":0.46807186379782706,"spearman_levels":0.46703296703296704,"consecutive_change_n":10,"change_target_periods":"2011;2012;2013;2014;2018;2019;2022;2023;2024;2025","pearson_annual_changes":0.268736779867459,"spearman_annual_changes":0.18787878787878787,"positive_log_growth_n":8,"pearson_log_growth":0.0074388154274960755,"pearson_linear_time_residuals":0.013348976190207194,"leave_one_out_n":13,"leave_one_out_min_r":0.40547834739387567,"leave_one_out_max_r":0.5819367718712931,"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_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.utility_operating_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":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":0.3400212915622234,"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":0.09986542727452964,"spearman_annual_changes":-0.04895104895104895,"positive_log_growth_n":10,"pearson_log_growth":0.03493907242135518,"pearson_linear_time_residuals":0.26638872632205923,"leave_one_out_n":16,"leave_one_out_min_r":0.151093581613033,"leave_one_out_max_r":0.6436765514471366,"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_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.utility_operating_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":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":0.3189773262890792,"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":0.07158167539206453,"spearman_annual_changes":-0.23776223776223776,"positive_log_growth_n":10,"pearson_log_growth":-0.03997245818407987,"pearson_linear_time_residuals":0.3895018754204112,"leave_one_out_n":16,"leave_one_out_min_r":0.1683299544261926,"leave_one_out_max_r":0.6184632519126768,"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_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.utility_operating_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":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":0.20776182593813144,"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":-0.4672015381003568,"spearman_annual_changes":-0.38461538461538464,"positive_log_growth_n":10,"pearson_log_growth":-0.4273038333000153,"pearson_linear_time_residuals":-0.49022328339369664,"leave_one_out_n":16,"leave_one_out_min_r":0.05050369200230704,"leave_one_out_max_r":0.5536906702428692,"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_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.utility_operating_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":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":0.35262844023800216,"spearman_levels":0.538235294117647,"consecutive_change_n":12,"change_target_periods":"2007;2008;2011;2012;2013;2014;2018;2019;2022;2023;2024;2025","pearson_annual_changes":-0.505066185614211,"spearman_annual_changes":-0.22377622377622378,"positive_log_growth_n":10,"pearson_log_growth":-0.37757205912290503,"pearson_linear_time_residuals":0.557081461995777,"leave_one_out_n":16,"leave_one_out_min_r":0.18749414357524155,"leave_one_out_max_r":0.5287369759815223,"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_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.utility_operating_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":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":-0.1997148402027441,"spearman_levels":0.19411764705882353,"consecutive_change_n":12,"change_target_periods":"2007;2008;2011;2012;2013;2014;2018;2019;2022;2023;2024;2025","pearson_annual_changes":-0.21224479147180164,"spearman_annual_changes":-0.18181818181818182,"positive_log_growth_n":10,"pearson_log_growth":-0.2207035879684076,"pearson_linear_time_residuals":-0.5984093659713712,"leave_one_out_n":16,"leave_one_out_min_r":-0.34316371840712045,"leave_one_out_max_r":0.07247402743244172,"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_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.utility_operating_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":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":0.42636515877970566,"spearman_levels":0.538235294117647,"consecutive_change_n":12,"change_target_periods":"2007;2008;2011;2012;2013;2014;2018;2019;2022;2023;2024;2025","pearson_annual_changes":-0.08561915187153284,"spearman_annual_changes":-0.23076923076923078,"positive_log_growth_n":10,"pearson_log_growth":0.03137079649692637,"pearson_linear_time_residuals":0.6004296812091999,"leave_one_out_n":16,"leave_one_out_min_r":0.2675511403732484,"leave_one_out_max_r":0.5999241708250457,"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_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.utility_operating_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":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":0.3034098983479791,"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":-0.009196901883374806,"spearman_annual_changes":-0.13986013986013987,"positive_log_growth_n":10,"pearson_log_growth":-0.15887358923112313,"pearson_linear_time_residuals":0.21728656574389166,"leave_one_out_n":16,"leave_one_out_min_r":0.14087125578296636,"leave_one_out_max_r":0.6158164594129835,"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_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.utility_operating_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":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":0.20806446404812137,"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":-0.4681113250374806,"spearman_annual_changes":-0.38461538461538464,"positive_log_growth_n":10,"pearson_log_growth":-0.42795522433430905,"pearson_linear_time_residuals":-0.48879637052753794,"leave_one_out_n":16,"leave_one_out_min_r":0.05076879159348614,"leave_one_out_max_r":0.5540667648865178,"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_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.utility_operating_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":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":0.40782475756818193,"spearman_levels":0.538235294117647,"consecutive_change_n":12,"change_target_periods":"2007;2008;2011;2012;2013;2014;2018;2019;2022;2023;2024;2025","pearson_annual_changes":-0.23194545552641888,"spearman_annual_changes":-0.23076923076923078,"positive_log_growth_n":10,"pearson_log_growth":-0.07493090292019824,"pearson_linear_time_residuals":0.5906058316463111,"leave_one_out_n":16,"leave_one_out_min_r":0.24926272410939604,"leave_one_out_max_r":0.5815516044536206,"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_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.utility_operating_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":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":0.3189773262890792,"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":0.07158167539206453,"spearman_annual_changes":-0.23776223776223776,"positive_log_growth_n":10,"pearson_log_growth":-0.03997245818407987,"pearson_linear_time_residuals":0.3895018754204112,"leave_one_out_n":16,"leave_one_out_min_r":0.1683299544261926,"leave_one_out_max_r":0.6184632519126768,"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_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.utility_operating_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":15,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2010;2011;2012;2013;2014;2017;2018;2019;2021;2022;2023;2024;2025","pearson_levels":-0.13131047376542246,"spearman_levels":-0.18928571428571428,"consecutive_change_n":11,"change_target_periods":"2008;2011;2012;2013;2014;2018;2019;2022;2023;2024;2025","pearson_annual_changes":0.06609870317551678,"spearman_annual_changes":0.00909090909090909,"positive_log_growth_n":9,"pearson_log_growth":0.06539671407850539,"pearson_linear_time_residuals":-0.3180600735325756,"leave_one_out_n":15,"leave_one_out_min_r":-0.22486695575570192,"leave_one_out_max_r":0.09897375093817473,"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_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.utility_operating_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":15,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2010;2011;2012;2013;2014;2017;2018;2019;2021;2022;2023;2024;2025","pearson_levels":-0.5105106460529439,"spearman_levels":-0.41785714285714287,"consecutive_change_n":11,"change_target_periods":"2008;2011;2012;2013;2014;2018;2019;2022;2023;2024;2025","pearson_annual_changes":0.29995529502570484,"spearman_annual_changes":0.11818181818181818,"positive_log_growth_n":9,"pearson_log_growth":0.09985922405063909,"pearson_linear_time_residuals":-0.06936460673545006,"leave_one_out_n":15,"leave_one_out_min_r":-0.5890382179625164,"leave_one_out_max_r":-0.4607311106180845,"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_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.utility_operating_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":13,"first_period":2010,"last_period":2025,"overlap_periods":"2010;2011;2012;2013;2014;2017;2018;2019;2021;2022;2023;2024;2025","pearson_levels":0.4387637733661946,"spearman_levels":0.4010989010989011,"consecutive_change_n":10,"change_target_periods":"2011;2012;2013;2014;2018;2019;2022;2023;2024;2025","pearson_annual_changes":0.38395095281561525,"spearman_annual_changes":0.3696969696969697,"positive_log_growth_n":8,"pearson_log_growth":0.07740077757448967,"pearson_linear_time_residuals":-0.03006287421144567,"leave_one_out_n":13,"leave_one_out_min_r":0.21844896835744393,"leave_one_out_max_r":0.5722404301423405,"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_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.utility_operating_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":15,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2010;2011;2012;2013;2014;2017;2018;2019;2021;2022;2023;2024;2025","pearson_levels":-0.35362512141166524,"spearman_levels":-0.28214285714285714,"consecutive_change_n":11,"change_target_periods":"2008;2011;2012;2013;2014;2018;2019;2022;2023;2024;2025","pearson_annual_changes":-0.3606621426462138,"spearman_annual_changes":-0.07272727272727272,"positive_log_growth_n":9,"pearson_log_growth":0.5619687115784257,"pearson_linear_time_residuals":-0.525238853159507,"leave_one_out_n":15,"leave_one_out_min_r":-0.4854413405052419,"leave_one_out_max_r":-0.18323614948569975,"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_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.utility_operating_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":14,"first_period":2007,"last_period":2025,"overlap_periods":"2007;2008;2010;2011;2012;2014;2017;2018;2019;2021;2022;2023;2024;2025","pearson_levels":0.38699825011685446,"spearman_levels":0.5208791208791209,"consecutive_change_n":9,"change_target_periods":"2008;2011;2012;2018;2019;2022;2023;2024;2025","pearson_annual_changes":-0.2681875364542032,"spearman_annual_changes":-0.08333333333333333,"positive_log_growth_n":7,"pearson_log_growth":0.1044189358015989,"pearson_linear_time_residuals":0.05277157675740805,"leave_one_out_n":14,"leave_one_out_min_r":0.3223574056936713,"leave_one_out_max_r":0.45558726787567894,"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_result_excluding_appropriated_balance|derived|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_result_excluding_appropriated_balance","metric_b_id":"municipal_budget.debt_service","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":0.44707682325357256,"spearman_levels":0.4298245614035088,"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":0.34209510696091117,"spearman_annual_changes":0.3746130030959752,"positive_log_growth_n":1,"pearson_log_growth":null,"pearson_linear_time_residuals":0.3467252664820897,"leave_one_out_n":19,"leave_one_out_min_r":0.32591046630825005,"leave_one_out_max_r":0.5121901816298218,"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_result_excluding_appropriated_balance|derived|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_result_excluding_appropriated_balance","metric_b_id":"municipal_debt.utility_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":-0.4237354612581943,"spearman_levels":-0.3700718438592181,"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":-0.4814953715373743,"spearman_annual_changes":-0.3983640013241915,"positive_log_growth_n":0,"pearson_log_growth":null,"pearson_linear_time_residuals":-0.43512886153277347,"leave_one_out_n":16,"leave_one_out_min_r":-0.6222716550281692,"leave_one_out_max_r":-0.3148751089448265,"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_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.utility_operating_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":0.020406466273565734,"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":-0.4349305966699992,"spearman_annual_changes":-0.2631578947368421,"positive_log_growth_n":1,"pearson_log_growth":null,"pearson_linear_time_residuals":-0.29451831419554136,"leave_one_out_n":20,"leave_one_out_min_r":-0.0919089967820166,"leave_one_out_max_r":0.31129501831870515,"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_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.utility_operating_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":-0.08786499143738144,"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":-0.21213405024696932,"spearman_annual_changes":-0.45263157894736844,"positive_log_growth_n":1,"pearson_log_growth":null,"pearson_linear_time_residuals":-0.06676437012994622,"leave_one_out_n":20,"leave_one_out_min_r":-0.3356596508192488,"leave_one_out_max_r":0.1664612577362738,"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_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.utility_operating_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":0.042946008936563626,"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":-0.15754796885872965,"spearman_annual_changes":-0.23333333333333334,"positive_log_growth_n":1,"pearson_log_growth":null,"pearson_linear_time_residuals":-0.16183197678955133,"leave_one_out_n":20,"leave_one_out_min_r":-0.07986563504643425,"leave_one_out_max_r":0.2731720811058885,"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_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.utility_operating_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":0.44432384898384686,"spearman_levels":0.32105263157894737,"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":0.33519978335263567,"spearman_annual_changes":0.2982456140350877,"positive_log_growth_n":1,"pearson_log_growth":null,"pearson_linear_time_residuals":0.3786058016826643,"leave_one_out_n":19,"leave_one_out_min_r":0.30787707629705785,"leave_one_out_max_r":0.584962340377185,"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_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.utility_operating_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":-0.22485760076201514,"spearman_levels":-0.18771929824561404,"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":0.1681098505214382,"spearman_annual_changes":0.11042311661506708,"positive_log_growth_n":1,"pearson_log_growth":null,"pearson_linear_time_residuals":0.07203325375608206,"leave_one_out_n":19,"leave_one_out_min_r":-0.3719975744021306,"leave_one_out_max_r":-0.07289222395383711,"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."}]