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Net statutory adjustments are derived from the balance bridge and are not asserted to be cash income."},{"financial_year":2025,"period_kind":"calendar_year","fund_scope":"utility_operating","accounting_basis":"NJ_regulatory_basis","source_report_year":2025,"document_type":"audit_synopsis","source_url":"https://ptboro.com/wp-content/uploads/2026/05/2025-Audit-Synopsis.pdf","source_pdf_pages":"3","opening_balance":1015829.0,"closing_balance":1177017.0,"utilized_balance":632099.0,"revenue_total":8813333.0,"expenditure_total":8380046.0,"operating_excess":433287.0,"reported_statutory_excess":793287.0,"fund_balance_change":161188.0,"operating_reconciliation_difference":0.0,"net_additions_after_adjustments":793287.0,"net_statutory_adjustments":360000.0,"balance_reconciliation_difference":0.0,"reconciliation_status":"within_source_rounding","source_inconsistency_note":null,"note":"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."},{"financial_year":2024,"period_kind":"calendar_year","fund_scope":"utility_operating","accounting_basis":"NJ_regulatory_basis","source_report_year":2025,"document_type":"audit_synopsis","source_url":"https://ptboro.com/wp-content/uploads/2026/05/2025-Audit-Synopsis.pdf","source_pdf_pages":"3","opening_balance":801441.0,"closing_balance":1015829.0,"utilized_balance":493691.0,"revenue_total":8262770.0,"expenditure_total":7554691.0,"operating_excess":708079.0,"reported_statutory_excess":708079.0,"fund_balance_change":214388.0,"operating_reconciliation_difference":0.0,"net_additions_after_adjustments":708079.0,"net_statutory_adjustments":0.0,"balance_reconciliation_difference":0.0,"reconciliation_status":"within_source_rounding","source_inconsistency_note":null,"note":"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."}]