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Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv."},{"metric_id":"municipal_afs.total_tax_levy","category":"Municipal tax collection","unit":"USD","scenario":"actual","entity":"Point Pleasant Borough","row_count":16,"first_period":2010,"last_period":2025,"source_families":"municipal_afs","definition":"annual_financial_statement_trial_balance_or_collection_summary","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv."},{"metric_id":"municipal_afs.utility_fund_balance","category":"Municipal utility fund balance","unit":"USD","scenario":"actual","entity":"Point Pleasant Borough","row_count":16,"first_period":2010,"last_period":2025,"source_families":"municipal_afs","definition":"annual_financial_statement_trial_balance_or_collection_summary","notes":"Fund balances are the post-closing Current Fund and water/sewer operating-fund trial-balance values. Cash uses an explicitly populated Sheet 22a net amount, otherwise Sheet 22 line 10 total. The calculated collection rate rounds half up; the printed rate is preserved independently. The form instructs truncation, but some printed values match rounding instead. Cash shortfall includes amounts canceled or otherwise credited and is not identical to outstanding taxes. Page-specific evidence and any visual OCR correction are recorded in municipal_afs_observation_audit.csv."},{"metric_id":"municipal_audit.current_fund_appropriated_balance_share_of_income","category":"Operating-fund income excluding appropriated balance","unit":"fraction","scenario":"derived","entity":"Point Pleasant Borough","row_count":20,"first_period":2006,"last_period":2025,"source_families":"municipal_audit","definition":"derived_NJ_regulatory_basis_same_operating_fund","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field appropriated_balance_share_of_income; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2007; PDF pages 17."},{"metric_id":"municipal_audit.current_fund_closing_balance","category":"Audited municipal operating fund","unit":"USD","scenario":"actual","entity":"Point Pleasant Borough","row_count":20,"first_period":2006,"last_period":2025,"source_families":"municipal_audit","definition":"NJ_regulatory_basis_current_fund_latest_report_vintage","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2007; PDF pages 17. "},{"metric_id":"municipal_audit.current_fund_expenditure_total","category":"Audited municipal operating fund","unit":"USD","scenario":"actual","entity":"Point Pleasant Borough","row_count":20,"first_period":2006,"last_period":2025,"source_families":"municipal_audit","definition":"NJ_regulatory_basis_current_fund_latest_report_vintage","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2007; PDF pages 17. "},{"metric_id":"municipal_audit.current_fund_fund_balance_change","category":"Operating-fund income excluding appropriated balance","unit":"USD","scenario":"derived","entity":"Point Pleasant Borough","row_count":20,"first_period":2006,"last_period":2025,"source_families":"municipal_audit","definition":"derived_NJ_regulatory_basis_same_operating_fund","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field fund_balance_change; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2007; PDF pages 17."},{"metric_id":"municipal_audit.current_fund_income_excluding_appropriated_balance","category":"Operating-fund income excluding appropriated balance","unit":"USD","scenario":"derived","entity":"Point Pleasant Borough","row_count":20,"first_period":2006,"last_period":2025,"source_families":"municipal_audit","definition":"derived_NJ_regulatory_basis_same_operating_fund","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2007; PDF pages 17."},{"metric_id":"municipal_audit.current_fund_income_excluding_balance_to_expenditures","category":"Operating-fund income excluding appropriated balance","unit":"fraction","scenario":"derived","entity":"Point Pleasant Borough","row_count":20,"first_period":2006,"last_period":2025,"source_families":"municipal_audit","definition":"derived_NJ_regulatory_basis_same_operating_fund","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_balance_to_expenditures; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2007; PDF pages 17."},{"metric_id":"municipal_audit.current_fund_net_statutory_adjustments","category":"Operating-fund income excluding appropriated balance","unit":"USD","scenario":"derived","entity":"Point Pleasant Borough","row_count":20,"first_period":2006,"last_period":2025,"source_families":"municipal_audit","definition":"derived_NJ_regulatory_basis_same_operating_fund","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field net_statutory_adjustments; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2007; PDF pages 17."},{"metric_id":"municipal_audit.current_fund_opening_balance","category":"Audited municipal operating fund","unit":"USD","scenario":"actual","entity":"Point Pleasant Borough","row_count":20,"first_period":2006,"last_period":2025,"source_families":"municipal_audit","definition":"NJ_regulatory_basis_current_fund_latest_report_vintage","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2007; PDF pages 17. "},{"metric_id":"municipal_audit.current_fund_operating_excess","category":"Audited municipal operating fund","unit":"USD","scenario":"actual","entity":"Point Pleasant Borough","row_count":20,"first_period":2006,"last_period":2025,"source_families":"municipal_audit","definition":"NJ_regulatory_basis_current_fund_latest_report_vintage","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2007; PDF pages 17. "},{"metric_id":"municipal_audit.current_fund_reported_statutory_excess","category":"Audited municipal operating fund","unit":"USD","scenario":"actual","entity":"Point Pleasant Borough","row_count":13,"first_period":2008,"last_period":2025,"source_families":"municipal_audit","definition":"NJ_regulatory_basis_current_fund_latest_report_vintage","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2009; PDF pages 17. "},{"metric_id":"municipal_audit.current_fund_result_excluding_appropriated_balance","category":"Operating-fund income excluding appropriated balance","unit":"USD","scenario":"derived","entity":"Point Pleasant Borough","row_count":20,"first_period":2006,"last_period":2025,"source_families":"municipal_audit","definition":"derived_NJ_regulatory_basis_same_operating_fund","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field result_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2007; PDF pages 17."},{"metric_id":"municipal_audit.current_fund_revenue_total","category":"Audited municipal operating fund","unit":"USD","scenario":"actual","entity":"Point Pleasant Borough","row_count":20,"first_period":2006,"last_period":2025,"source_families":"municipal_audit","definition":"NJ_regulatory_basis_current_fund_latest_report_vintage","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2007; PDF pages 17. "},{"metric_id":"municipal_audit.current_fund_utilized_balance","category":"Audited municipal operating fund","unit":"USD","scenario":"actual","entity":"Point Pleasant Borough","row_count":20,"first_period":2006,"last_period":2025,"source_families":"municipal_audit","definition":"NJ_regulatory_basis_current_fund_latest_report_vintage","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2007; PDF pages 17. "},{"metric_id":"municipal_audit.utility_operating_appropriated_balance_share_of_income","category":"Operating-fund income excluding appropriated balance","unit":"fraction","scenario":"derived","entity":"Point Pleasant Borough","row_count":20,"first_period":2006,"last_period":2025,"source_families":"municipal_audit","definition":"derived_NJ_regulatory_basis_same_operating_fund","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field appropriated_balance_share_of_income; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2007; PDF pages 29."},{"metric_id":"municipal_audit.utility_operating_closing_balance","category":"Audited municipal operating fund","unit":"USD","scenario":"actual","entity":"Point Pleasant Borough","row_count":20,"first_period":2006,"last_period":2025,"source_families":"municipal_audit","definition":"NJ_regulatory_basis_utility_operating_latest_report_vintage","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2007; PDF pages 29. "},{"metric_id":"municipal_audit.utility_operating_expenditure_total","category":"Audited municipal operating fund","unit":"USD","scenario":"actual","entity":"Point Pleasant Borough","row_count":20,"first_period":2006,"last_period":2025,"source_families":"municipal_audit","definition":"NJ_regulatory_basis_utility_operating_latest_report_vintage","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2007; PDF pages 29. "},{"metric_id":"municipal_audit.utility_operating_fund_balance_change","category":"Operating-fund income excluding appropriated balance","unit":"USD","scenario":"derived","entity":"Point Pleasant Borough","row_count":20,"first_period":2006,"last_period":2025,"source_families":"municipal_audit","definition":"derived_NJ_regulatory_basis_same_operating_fund","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field fund_balance_change; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2007; PDF pages 29."},{"metric_id":"municipal_audit.utility_operating_income_excluding_appropriated_balance","category":"Operating-fund income excluding appropriated balance","unit":"USD","scenario":"derived","entity":"Point Pleasant Borough","row_count":20,"first_period":2006,"last_period":2025,"source_families":"municipal_audit","definition":"derived_NJ_regulatory_basis_same_operating_fund","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2007; PDF pages 29."},{"metric_id":"municipal_audit.utility_operating_income_excluding_balance_to_expenditures","category":"Operating-fund income excluding appropriated balance","unit":"fraction","scenario":"derived","entity":"Point Pleasant Borough","row_count":20,"first_period":2006,"last_period":2025,"source_families":"municipal_audit","definition":"derived_NJ_regulatory_basis_same_operating_fund","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field income_excluding_balance_to_expenditures; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2007; PDF pages 29."},{"metric_id":"municipal_audit.utility_operating_net_statutory_adjustments","category":"Operating-fund income excluding appropriated balance","unit":"USD","scenario":"derived","entity":"Point Pleasant Borough","row_count":20,"first_period":2006,"last_period":2025,"source_families":"municipal_audit","definition":"derived_NJ_regulatory_basis_same_operating_fund","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field net_statutory_adjustments; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2007; PDF pages 29."},{"metric_id":"municipal_audit.utility_operating_opening_balance","category":"Audited municipal operating fund","unit":"USD","scenario":"actual","entity":"Point Pleasant Borough","row_count":20,"first_period":2006,"last_period":2025,"source_families":"municipal_audit","definition":"NJ_regulatory_basis_utility_operating_latest_report_vintage","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2007; PDF pages 29. "},{"metric_id":"municipal_audit.utility_operating_operating_excess","category":"Audited municipal operating fund","unit":"USD","scenario":"actual","entity":"Point Pleasant Borough","row_count":20,"first_period":2006,"last_period":2025,"source_families":"municipal_audit","definition":"NJ_regulatory_basis_utility_operating_latest_report_vintage","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2007; PDF pages 29. "},{"metric_id":"municipal_audit.utility_operating_reported_statutory_excess","category":"Audited municipal operating fund","unit":"USD","scenario":"actual","entity":"Point Pleasant Borough","row_count":16,"first_period":2006,"last_period":2025,"source_families":"municipal_audit","definition":"NJ_regulatory_basis_utility_operating_latest_report_vintage","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2007; PDF pages 29. "},{"metric_id":"municipal_audit.utility_operating_result_excluding_appropriated_balance","category":"Operating-fund income excluding appropriated balance","unit":"USD","scenario":"derived","entity":"Point Pleasant Borough","row_count":20,"first_period":2006,"last_period":2025,"source_families":"municipal_audit","definition":"derived_NJ_regulatory_basis_same_operating_fund","notes":"NJ regulatory-basis accounting comparison in one operating fund and financial year. Reported income includes appropriated operating fund balance, as confirmed above the income-total line. Excluding that appropriation does not remove other credits, capital-fund contributions, reserve cancellations, grants or other nonrecurring items. The resulting income is not asserted to be recurring revenue, service revenue or cash receipts. Reported expenditures are regulatory statement charges, not necessarily cash disbursements. Net statutory adjustments are derived from the closing-balance bridge and are not asserted to be cash income. Current Fund totals also include taxes and charges for other taxing bodies; their scale is not the municipal general budget. A negative exclusion result is not by itself a cash-flow deficit, a solvency finding or a spending authorization. Field result_excluding_appropriated_balance; full arithmetic and direct income-inclusion evidence are in operating_fund_income_decomposition.csv and operating_fund_income_inclusion_evidence.csv. Report year 2007; PDF pages 29."},{"metric_id":"municipal_audit.utility_operating_revenue_total","category":"Audited municipal operating fund","unit":"USD","scenario":"actual","entity":"Point Pleasant Borough","row_count":20,"first_period":2006,"last_period":2025,"source_families":"municipal_audit","definition":"NJ_regulatory_basis_utility_operating_latest_report_vintage","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2007; PDF pages 29. "},{"metric_id":"municipal_audit.utility_operating_utilized_balance","category":"Audited municipal operating fund","unit":"USD","scenario":"actual","entity":"Point Pleasant Borough","row_count":20,"first_period":2006,"last_period":2025,"source_families":"municipal_audit","definition":"NJ_regulatory_basis_utility_operating_latest_report_vintage","notes":"Source-defined regulatory-basis operating-fund amounts, not cash on hand. Comparative columns retain their own financial year and report vintage. Blank cells remain unavailable; explicit printed dashes are source zeros. Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income. Report year 2007; PDF pages 29. "},{"metric_id":"municipal_budget.capital_improvements","category":"Municipal budget appropriation","unit":"USD","scenario":"adopted","entity":"Point Pleasant Borough","row_count":20,"first_period":2007,"last_period":2026,"source_families":"municipal_adopted_budget","definition":"adopted_budget_anticipated_revenue_and_appropriations","notes":"Revenue values use the adopted-year anticipated-revenue summary. Detailed salary and expense fields are not normalized for the older budget format. Final-adoption field audit: [archived source]. General budget total uses the selected appropriation total; final-adoption source values supersede earlier stages. Blank final cells remain unavailable. Utility fields use their separately named utility_source_path/utility_source_url and municipal_utility_budget_summary.csv evidence; primary source_path/source_url describe the Current Fund."},{"metric_id":"municipal_budget.debt_service","category":"Municipal budget appropriation","unit":"USD","scenario":"adopted","entity":"Point Pleasant Borough","row_count":20,"first_period":2007,"last_period":2026,"source_families":"municipal_adopted_budget","definition":"adopted_budget_anticipated_revenue_and_appropriations","notes":"Revenue values use the adopted-year anticipated-revenue summary. Detailed salary and expense fields are not normalized for the older budget format. Final-adoption field audit: [archived source]. General budget total uses the selected appropriation total; final-adoption source values supersede earlier stages. Blank final cells remain unavailable. Utility fields use their separately named utility_source_path/utility_source_url and municipal_utility_budget_summary.csv evidence; primary source_path/source_url describe the Current Fund."},{"metric_id":"municipal_budget.deferred_charges_other_appropriations","category":"Municipal budget appropriation","unit":"USD","scenario":"adopted","entity":"Point Pleasant Borough","row_count":2,"first_period":2025,"last_period":2026,"source_families":"municipal_adopted_budget","definition":"adopted_budget_anticipated_revenue_and_appropriations","notes":"Current and prior-year fields are printed together; CSV uses the first current-year value. Final-adoption field audit: [archived source]. General budget total uses the selected appropriation total; final-adoption source values supersede earlier stages. Blank final cells remain unavailable. Utility fields use their separately named utility_source_path/utility_source_url and municipal_utility_budget_summary.csv evidence; primary source_path/source_url describe the Current Fund."},{"metric_id":"municipal_budget.delinquent_tax_receipts","category":"Municipal budget revenue source","unit":"USD","scenario":"adopted","entity":"Point Pleasant Borough","row_count":20,"first_period":2007,"last_period":2026,"source_families":"municipal_adopted_budget","definition":"adopted_budget_anticipated_revenue_and_appropriations","notes":"Revenue values use the adopted-year anticipated-revenue summary. Detailed salary and expense fields are not normalized for the older budget format. Final-adoption field audit: [archived source]. General budget total uses the selected appropriation total; final-adoption source values supersede earlier stages. Blank final cells remain unavailable. 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Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output."},{"metric_id":"property_assessment.class_15a_record_count","category":"Property assessments by class","unit":"count","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"modiv_assessment","definition":"modiv_point_pleasant_assessment_rows_by_property_class","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output."},{"metric_id":"property_assessment.class_15a_sale_record_count","category":"Property assessments by class","unit":"count","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"modiv_assessment","definition":"modiv_point_pleasant_assessment_rows_by_property_class","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output."},{"metric_id":"property_assessment.class_15c_net_value_total","category":"Property assessments by class","unit":"USD","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"modiv_assessment","definition":"modiv_point_pleasant_assessment_rows_by_property_class","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output."},{"metric_id":"property_assessment.class_15c_record_count","category":"Property assessments by class","unit":"count","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"modiv_assessment","definition":"modiv_point_pleasant_assessment_rows_by_property_class","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output."},{"metric_id":"property_assessment.class_15c_sale_record_count","category":"Property assessments by class","unit":"count","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"modiv_assessment","definition":"modiv_point_pleasant_assessment_rows_by_property_class","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output."},{"metric_id":"property_assessment.class_15d_net_value_total","category":"Property assessments by class","unit":"USD","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"modiv_assessment","definition":"modiv_point_pleasant_assessment_rows_by_property_class","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output."},{"metric_id":"property_assessment.class_15d_record_count","category":"Property assessments by class","unit":"count","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"modiv_assessment","definition":"modiv_point_pleasant_assessment_rows_by_property_class","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output."},{"metric_id":"property_assessment.class_15d_sale_record_count","category":"Property assessments by class","unit":"count","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"modiv_assessment","definition":"modiv_point_pleasant_assessment_rows_by_property_class","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output."},{"metric_id":"property_assessment.class_15e_net_value_total","category":"Property assessments by class","unit":"USD","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"modiv_assessment","definition":"modiv_point_pleasant_assessment_rows_by_property_class","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output."},{"metric_id":"property_assessment.class_15e_record_count","category":"Property assessments by class","unit":"count","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"modiv_assessment","definition":"modiv_point_pleasant_assessment_rows_by_property_class","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output."},{"metric_id":"property_assessment.class_15e_sale_record_count","category":"Property assessments by class","unit":"count","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"modiv_assessment","definition":"modiv_point_pleasant_assessment_rows_by_property_class","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output."},{"metric_id":"property_assessment.class_15f_net_value_total","category":"Property assessments by class","unit":"USD","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"modiv_assessment","definition":"modiv_point_pleasant_assessment_rows_by_property_class","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output."},{"metric_id":"property_assessment.class_15f_record_count","category":"Property assessments by class","unit":"count","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"modiv_assessment","definition":"modiv_point_pleasant_assessment_rows_by_property_class","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output."},{"metric_id":"property_assessment.class_15f_sale_record_count","category":"Property assessments by class","unit":"count","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"modiv_assessment","definition":"modiv_point_pleasant_assessment_rows_by_property_class","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output."},{"metric_id":"property_assessment.class_1_net_value_total","category":"Property assessments by class","unit":"USD","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"modiv_assessment","definition":"modiv_point_pleasant_assessment_rows_by_property_class","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output."},{"metric_id":"property_assessment.class_1_record_count","category":"Property assessments by class","unit":"count","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"modiv_assessment","definition":"modiv_point_pleasant_assessment_rows_by_property_class","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output."},{"metric_id":"property_assessment.class_1_sale_record_count","category":"Property assessments by class","unit":"count","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"modiv_assessment","definition":"modiv_point_pleasant_assessment_rows_by_property_class","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output."},{"metric_id":"property_assessment.class_2_net_value_total","category":"Property assessments by class","unit":"USD","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"modiv_assessment","definition":"modiv_point_pleasant_assessment_rows_by_property_class","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output."},{"metric_id":"property_assessment.class_2_record_count","category":"Property assessments by class","unit":"count","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"modiv_assessment","definition":"modiv_point_pleasant_assessment_rows_by_property_class","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output."},{"metric_id":"property_assessment.class_2_sale_record_count","category":"Property assessments by class","unit":"count","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"modiv_assessment","definition":"modiv_point_pleasant_assessment_rows_by_property_class","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output."},{"metric_id":"property_assessment.class_4a_net_value_total","category":"Property assessments by class","unit":"USD","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"modiv_assessment","definition":"modiv_point_pleasant_assessment_rows_by_property_class","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output."},{"metric_id":"property_assessment.class_4a_record_count","category":"Property assessments by class","unit":"count","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"modiv_assessment","definition":"modiv_point_pleasant_assessment_rows_by_property_class","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output."},{"metric_id":"property_assessment.class_4a_sale_record_count","category":"Property assessments by class","unit":"count","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"modiv_assessment","definition":"modiv_point_pleasant_assessment_rows_by_property_class","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output."},{"metric_id":"property_assessment.class_4c_net_value_total","category":"Property assessments by class","unit":"USD","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"modiv_assessment","definition":"modiv_point_pleasant_assessment_rows_by_property_class","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output."},{"metric_id":"property_assessment.class_4c_record_count","category":"Property assessments by class","unit":"count","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"modiv_assessment","definition":"modiv_point_pleasant_assessment_rows_by_property_class","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output."},{"metric_id":"property_assessment.class_4c_sale_record_count","category":"Property assessments by class","unit":"count","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"modiv_assessment","definition":"modiv_point_pleasant_assessment_rows_by_property_class","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output."},{"metric_id":"property_assessment.class_6a_net_value_total","category":"Property assessments by class","unit":"USD","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"modiv_assessment","definition":"modiv_point_pleasant_assessment_rows_by_property_class","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output."},{"metric_id":"property_assessment.class_6a_record_count","category":"Property assessments by class","unit":"count","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"modiv_assessment","definition":"modiv_point_pleasant_assessment_rows_by_property_class","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output."},{"metric_id":"property_assessment.class_6a_sale_record_count","category":"Property assessments by class","unit":"count","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"modiv_assessment","definition":"modiv_point_pleasant_assessment_rows_by_property_class","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output."},{"metric_id":"property_assessment.commercial_units_total","category":"Property assessments","unit":"count","scenario":"actual","entity":"Point Pleasant Borough","row_count":5,"first_period":2022,"last_period":2026,"source_families":"modiv_assessment","definition":"modiv_point_pleasant_assessment_rows","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output."},{"metric_id":"property_assessment.current_year_tax_total","category":"Property assessments","unit":"USD","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"modiv_assessment","definition":"modiv_point_pleasant_assessment_rows","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output."},{"metric_id":"property_assessment.dwelling_units_total","category":"Property assessments","unit":"count","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"modiv_assessment","definition":"modiv_point_pleasant_assessment_rows","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output."},{"metric_id":"property_assessment.improvement_value_total","category":"Property assessments","unit":"USD","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"modiv_assessment","definition":"modiv_point_pleasant_assessment_rows","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output."},{"metric_id":"property_assessment.land_value_total","category":"Property assessments","unit":"USD","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"modiv_assessment","definition":"modiv_point_pleasant_assessment_rows","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output."},{"metric_id":"property_assessment.median_positive_sale_price","category":"Property assessments","unit":"USD","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"modiv_assessment","definition":"modiv_point_pleasant_assessment_rows","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output."},{"metric_id":"property_assessment.net_value_total","category":"Property assessments","unit":"USD","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"modiv_assessment","definition":"modiv_point_pleasant_assessment_rows","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output."},{"metric_id":"property_assessment.record_count","category":"Property assessments","unit":"count","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"modiv_assessment","definition":"modiv_point_pleasant_assessment_rows","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output."},{"metric_id":"property_assessment.sale_record_count","category":"Property assessments","unit":"count","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"modiv_assessment","definition":"modiv_point_pleasant_assessment_rows","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output."},{"metric_id":"property_assessment.unique_property_count","category":"Property assessments","unit":"count","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"modiv_assessment","definition":"modiv_point_pleasant_assessment_rows","notes":"MOD IV aggregate of Point Pleasant Borough rows. Assessment values are summed across line items. Sale-price statistics use positive source sale_price values only; zero and unavailable values remain in the row-level output."},{"metric_id":"property_sales.class_4_median_verified_sale_price","category":"Class 4 property sales","unit":"USD","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"class4_sales","definition":"class4_point_pleasant_pdf_rows","notes":"Class 4 report aggregates preserve all Point Pleasant Borough rows. Prices are positive-price distribution values when greater than zero; zero and unavailable values remain counted separately."},{"metric_id":"property_sales.class_4_positive_transaction_count","category":"Class 4 property sales","unit":"count","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"class4_sales","definition":"class4_point_pleasant_pdf_rows","notes":"Class 4 report aggregates preserve all Point Pleasant Borough rows. Prices are positive-price distribution values when greater than zero; zero and unavailable values remain counted separately."},{"metric_id":"property_sales.class_4_sr1a_matched_price_count","category":"Class 4 property sales","unit":"count","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"class4_sales","definition":"class4_point_pleasant_pdf_rows","notes":"Class 4 report aggregates preserve all Point Pleasant Borough rows. Prices are positive-price distribution values when greater than zero; zero and unavailable values remain counted separately."},{"metric_id":"property_sales.class_4_sr1a_not_found_count","category":"Class 4 property sales","unit":"count","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"class4_sales","definition":"class4_point_pleasant_pdf_rows","notes":"Class 4 report aggregates preserve all Point Pleasant Borough rows. Prices are positive-price distribution values when greater than zero; zero and unavailable values remain counted separately."},{"metric_id":"property_sales.class_4_sr1a_price_difference_count","category":"Class 4 property sales","unit":"count","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"class4_sales","definition":"class4_point_pleasant_pdf_rows","notes":"Class 4 report aggregates preserve all Point Pleasant Borough rows. Prices are positive-price distribution values when greater than zero; zero and unavailable values remain counted separately."},{"metric_id":"property_sales.class_4_transaction_count","category":"Class 4 property sales","unit":"count","scenario":"actual","entity":"Point Pleasant Borough","row_count":6,"first_period":2021,"last_period":2026,"source_families":"class4_sales","definition":"class4_point_pleasant_pdf_rows","notes":"Class 4 report aggregates preserve all Point Pleasant Borough rows. Prices are positive-price distribution values when greater than zero; zero and unavailable values remain counted separately."},{"metric_id":"property_sales.median_reported_sale_price","category":"Property sales activity","unit":"USD","scenario":"actual","entity":"Point Pleasant Borough","row_count":7,"first_period":2020,"last_period":2026,"source_families":"sr1a_sales","definition":"canonical_annual_sr1a_point_pleasant_records","notes":"Positive-price statistics use verified_sale_price > 0. 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School-budget year keys use the fiscal ending year; the source report period is retained separately."},{"metric_id":"school_ufb.all_fund_revenues_sources","category":"School budget revenue","unit":"USD","scenario":"actual","entity":"Point Pleasant Borough School District","row_count":24,"first_period":2018,"last_period":2027,"source_families":"school_ufb","definition":"user_friendly_budget_printed_column_period","notes":"The actual column refers to 2017-2018 in the 2019-2020 report. School-budget year keys use the fiscal ending year; the source report period is retained separately."},{"metric_id":"school_ufb.capital_outlay","category":"School budget appropriation","unit":"USD","scenario":"actual","entity":"Point Pleasant Borough School District","row_count":24,"first_period":2018,"last_period":2027,"source_families":"school_ufb","definition":"user_friendly_budget_printed_column_period","notes":"The actual column refers to 2017-2018 in the 2019-2020 report. School-budget year keys use the fiscal ending year; the source report period is retained separately."},{"metric_id":"school_ufb.general_current_expense","category":"School budget appropriation","unit":"USD","scenario":"actual","entity":"Point Pleasant Borough School District","row_count":24,"first_period":2018,"last_period":2027,"source_families":"school_ufb","definition":"user_friendly_budget_printed_column_period","notes":"The actual column refers to 2017-2018 in the 2019-2020 report. School-budget year keys use the fiscal ending year; the source report period is retained separately."},{"metric_id":"school_ufb.general_fund_grand_total","category":"School budget","unit":"USD","scenario":"actual","entity":"Point Pleasant Borough School District","row_count":24,"first_period":2018,"last_period":2027,"source_families":"school_ufb","definition":"user_friendly_budget_printed_column_period","notes":"The actual column refers to 2017-2018 in the 2019-2020 report. School-budget year keys use the fiscal ending year; the source report period is retained separately."},{"metric_id":"school_ufb.general_fund_operating_budget","category":"School budget","unit":"USD","scenario":"actual","entity":"Point Pleasant Borough School District","row_count":24,"first_period":2018,"last_period":2027,"source_families":"school_ufb","definition":"user_friendly_budget_printed_column_period","notes":"The actual column refers to 2017-2018 in the 2019-2020 report. School-budget year keys use the fiscal ending year; the source report period is retained separately."},{"metric_id":"school_ufb.local_tax_levy","category":"School budget revenue","unit":"USD","scenario":"actual","entity":"Point Pleasant Borough School District","row_count":24,"first_period":2018,"last_period":2027,"source_families":"school_ufb","definition":"user_friendly_budget_printed_column_period","notes":"The actual column refers to 2017-2018 in the 2019-2020 report. School-budget year keys use the fiscal ending year; the source report period is retained separately."},{"metric_id":"school_ufb.on_roll_subtotal","category":"School budget enrollment","unit":"students","scenario":"actual","entity":"Point Pleasant Borough School District","row_count":24,"first_period":2018,"last_period":2027,"source_families":"school_ufb","definition":"user_friendly_budget_printed_column_period","notes":"The actual column refers to 2017-2018 in the 2019-2020 report. School-budget year keys use the fiscal ending year; the source report period is retained separately. Enrollment is actual as of 2017-10-13; scenario names the financial column role, not the enrollment observation state."},{"metric_id":"school_ufb.revenues_sources_net_transfers","category":"School budget revenue","unit":"USD","scenario":"actual","entity":"Point Pleasant Borough School District","row_count":24,"first_period":2018,"last_period":2027,"source_families":"school_ufb","definition":"user_friendly_budget_printed_column_period","notes":"The actual column refers to 2017-2018 in the 2019-2020 report. School-budget year keys use the fiscal ending year; the source report period is retained separately."},{"metric_id":"utility_income.collections_of_water_rents","category":"Utility source-defined customer income line","unit":"USD","scenario":"actual","entity":"Point Pleasant Borough","row_count":2,"first_period":2024,"last_period":2025,"source_families":"municipal_audit","definition":"NJ_regulatory_basis_source_defined_customer_label","notes":"Source label: Collections of Water Rents. Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Report year 2025, PDF page 3."},{"metric_id":"utility_income.consumer_accounts_receivable","category":"Utility source-defined customer income line","unit":"USD","scenario":"actual","entity":"Point Pleasant Borough","row_count":16,"first_period":2006,"last_period":2023,"source_families":"municipal_audit","definition":"NJ_regulatory_basis_source_defined_customer_label","notes":"Source label: Consumer Accounts Receivable. Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Report year 2007, PDF page 29."},{"metric_id":"utility_income.listed_financing_and_credit_income","category":"Utility listed financing and accounting credits","unit":"USD","scenario":"derived","entity":"Point Pleasant Borough","row_count":20,"first_period":2006,"last_period":2025,"source_families":"municipal_audit","definition":"derived_NJ_regulatory_basis_printed_income_cells","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_financing_and_credit_income; report year 2007, PDF page 29; utility_income_annual.csv and utility_income_components.csv retain the full ledger."},{"metric_id":"utility_income.listed_financing_and_credit_share","category":"Utility listed financing and accounting credits","unit":"fraction","scenario":"derived","entity":"Point Pleasant Borough","row_count":20,"first_period":2006,"last_period":2025,"source_families":"municipal_audit","definition":"derived_NJ_regulatory_basis_printed_income_cells","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_financing_and_credit_share; report year 2007, PDF page 29; utility_income_annual.csv and utility_income_components.csv retain the full ledger."},{"metric_id":"utility_income.listed_reserve_and_cancellation_credits","category":"Utility listed financing and accounting credits","unit":"USD","scenario":"derived","entity":"Point Pleasant Borough","row_count":20,"first_period":2006,"last_period":2025,"source_families":"municipal_audit","definition":"derived_NJ_regulatory_basis_printed_income_cells","notes":"Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Field listed_reserve_and_cancellation_credits; report year 2007, PDF page 29; utility_income_annual.csv and utility_income_components.csv retain the full ledger."},{"metric_id":"utility_income.water_sewer_rents","category":"Utility source-defined customer income line","unit":"USD","scenario":"actual","entity":"Point Pleasant Borough","row_count":2,"first_period":2009,"last_period":2010,"source_families":"municipal_audit","definition":"NJ_regulatory_basis_source_defined_customer_label","notes":"Source label: Water/Sewer Rents. Utility operating fund, NJ regulatory basis; latest archived audit vintage for each financial year. Groups sum printed numeric income leaf cells only. Blank cells and unlisted categories remain unavailable, not zero; printed dashes are explicit zeros. Financing and credit income comprises listed operating-balance appropriations, capital-fund income, reserve/cancellation credits, disaster-loan program income and other credits. These groups do not establish cash receipts, recurring revenue or service collections. Customer-account labels change: Consumer Accounts Receivable, Water/Sewer Rents and Collections of Water Rents remain separate metric identities. Miscellaneous income is not presumed recurring. Reserve credits are included in reported income and are distinct from below-excess statutory adjustments. Report year 2010, PDF page 34."},{"metric_id":"water_quality.chlorine.average","category":"Water quality","unit":"ppm","scenario":"actual","entity":"Point Pleasant Borough water system","row_count":8,"first_period":2016,"last_period":2025,"source_families":"water_quality","definition":"annual_drinking_water_report_average","notes":"Point Pleasant Borough PWS NJ1524001; PDF page 2; Chlorine (as Cl2)."},{"metric_id":"water_quality.copper.average","category":"Water quality","unit":"ppm","scenario":"actual","entity":"Point Pleasant Borough water system","row_count":8,"first_period":2016,"last_period":2025,"source_families":"water_quality","definition":"annual_drinking_water_report_average","notes":"Point Pleasant Borough PWS NJ1524001; PDF page 2; Consumer taps."},{"metric_id":"water_quality.haa5.average","category":"Water quality","unit":"ppb","scenario":"actual","entity":"Point Pleasant Borough water system","row_count":8,"first_period":2016,"last_period":2025,"source_families":"water_quality","definition":"annual_drinking_water_report_average","notes":"Point Pleasant Borough PWS NJ1524001; PDF page 2; HAA5, Stage 2."},{"metric_id":"water_quality.lead.average","category":"Water quality","unit":"ppb","scenario":"actual","entity":"Point Pleasant Borough water system","row_count":7,"first_period":2019,"last_period":2025,"source_families":"water_quality","definition":"annual_drinking_water_report_average","notes":"Point Pleasant Borough PWS NJ1524001; PDF page 2; Consumer taps; source footnote marker removed."},{"metric_id":"water_quality.tthm.average","category":"Water quality","unit":"ppb","scenario":"actual","entity":"Point Pleasant Borough water system","row_count":8,"first_period":2016,"last_period":2025,"source_families":"water_quality","definition":"annual_drinking_water_report_average","notes":"Point Pleasant Borough PWS NJ1524001; PDF page 2; TTHMs, Stage 2."}]