[{"financial_year":2009,"fund_scope":"current_fund","field":"opening_balance","unit":"USD","earlier_report_year":2009,"later_report_year":2010,"earlier_value":1376476.0,"later_value":1376476.62,"later_minus_earlier":0.62,"earlier_source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","later_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","note":"Printed report-vintage difference; not asserted to be an audit adjustment. Annual series uses the latest available report vintage, while both observations remain archived."},{"financial_year":2009,"fund_scope":"current_fund","field":"closing_balance","unit":"USD","earlier_report_year":2009,"later_report_year":2010,"earlier_value":1740910.0,"later_value":1740910.62,"later_minus_earlier":0.62,"earlier_source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","later_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","note":"Printed report-vintage difference; not asserted to be an audit adjustment. Annual series uses the latest available report vintage, while both observations remain archived."},{"financial_year":2011,"fund_scope":"current_fund","field":"opening_balance","unit":"USD","earlier_report_year":2011,"later_report_year":2012,"earlier_value":326101.62,"later_value":326102.0,"later_minus_earlier":0.38,"earlier_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","later_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Audit-Report.pdf","note":"Printed report-vintage difference; not asserted to be an audit adjustment. Annual series uses the latest available report vintage, while both observations remain archived."},{"financial_year":2011,"fund_scope":"current_fund","field":"closing_balance","unit":"USD","earlier_report_year":2011,"later_report_year":2012,"earlier_value":1251472.29,"later_value":1251472.0,"later_minus_earlier":-0.29,"earlier_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","later_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Audit-Report.pdf","note":"Printed report-vintage difference; not asserted to be an audit adjustment. Annual series uses the latest available report vintage, while both observations remain archived."},{"financial_year":2011,"fund_scope":"current_fund","field":"revenue_total","unit":"USD","earlier_report_year":2011,"later_report_year":2012,"earlier_value":60556480.58,"later_value":60556480.0,"later_minus_earlier":-0.58,"earlier_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","later_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Audit-Report.pdf","note":"Printed report-vintage difference; not asserted to be an audit adjustment. Annual series uses the latest available report vintage, while both observations remain archived."},{"financial_year":2011,"fund_scope":"current_fund","field":"expenditure_total","unit":"USD","earlier_report_year":2011,"later_report_year":2012,"earlier_value":60129228.49,"later_value":60129228.0,"later_minus_earlier":-0.49,"earlier_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","later_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Audit-Report.pdf","note":"Printed report-vintage difference; not asserted to be an audit adjustment. Annual series uses the latest available report vintage, while both observations remain archived."},{"financial_year":2011,"fund_scope":"current_fund","field":"operating_excess","unit":"USD","earlier_report_year":2011,"later_report_year":2012,"earlier_value":427252.09,"later_value":427252.0,"later_minus_earlier":-0.09,"earlier_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","later_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Audit-Report.pdf","note":"Printed report-vintage difference; not asserted to be an audit adjustment. Annual series uses the latest available report vintage, while both observations remain archived."},{"financial_year":2009,"fund_scope":"utility_operating","field":"opening_balance","unit":"USD","earlier_report_year":2009,"later_report_year":2010,"earlier_value":673693.0,"later_value":673694.46,"later_minus_earlier":1.46,"earlier_source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","later_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","note":"Printed report-vintage difference; not asserted to be an audit adjustment. Annual series uses the latest available report vintage, while both observations remain archived."},{"financial_year":2009,"fund_scope":"utility_operating","field":"closing_balance","unit":"USD","earlier_report_year":2009,"later_report_year":2010,"earlier_value":77893.0,"later_value":77894.46,"later_minus_earlier":1.46,"earlier_source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","later_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","note":"Printed report-vintage difference; not asserted to be an audit adjustment. Annual series uses the latest available report vintage, while both observations remain archived."},{"financial_year":2011,"fund_scope":"utility_operating","field":"opening_balance","unit":"USD","earlier_report_year":2011,"later_report_year":2012,"earlier_value":356356.23,"later_value":356356.0,"later_minus_earlier":-0.23,"earlier_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","later_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Audit-Report.pdf","note":"Printed report-vintage difference; not asserted to be an audit adjustment. Annual series uses the latest available report vintage, while both observations remain archived."},{"financial_year":2011,"fund_scope":"utility_operating","field":"closing_balance","unit":"USD","earlier_report_year":2011,"later_report_year":2012,"earlier_value":363187.28,"later_value":363187.0,"later_minus_earlier":-0.28,"earlier_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","later_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Audit-Report.pdf","note":"Printed report-vintage difference; not asserted to be an audit adjustment. Annual series uses the latest available report vintage, while both observations remain archived."},{"financial_year":2011,"fund_scope":"utility_operating","field":"revenue_total","unit":"USD","earlier_report_year":2011,"later_report_year":2012,"earlier_value":6827188.19,"later_value":6827188.0,"later_minus_earlier":-0.19,"earlier_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","later_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Audit-Report.pdf","note":"Printed report-vintage difference; not asserted to be an audit adjustment. Annual series uses the latest available report vintage, while both observations remain archived."},{"financial_year":2011,"fund_scope":"utility_operating","field":"expenditure_total","unit":"USD","earlier_report_year":2011,"later_report_year":2012,"earlier_value":6588223.26,"later_value":6588223.0,"later_minus_earlier":-0.26,"earlier_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","later_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Audit-Report.pdf","note":"Printed report-vintage difference; not asserted to be an audit adjustment. Annual series uses the latest available report vintage, while both observations remain archived."},{"financial_year":2011,"fund_scope":"utility_operating","field":"operating_excess","unit":"USD","earlier_report_year":2011,"later_report_year":2012,"earlier_value":238964.93,"later_value":238965.0,"later_minus_earlier":0.07,"earlier_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","later_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Audit-Report.pdf","note":"Printed report-vintage difference; not asserted to be an audit adjustment. Annual series uses the latest available report vintage, while both observations remain archived."},{"financial_year":2011,"fund_scope":"utility_operating","field":"reported_statutory_excess","unit":"USD","earlier_report_year":2011,"later_report_year":2012,"earlier_value":351831.05,"later_value":351831.0,"later_minus_earlier":-0.05,"earlier_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","later_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Audit-Report.pdf","note":"Printed report-vintage difference; not asserted to be an audit adjustment. Annual series uses the latest available report vintage, while both observations remain archived."},{"financial_year":2022,"fund_scope":"utility_operating","field":"opening_balance","unit":"USD","earlier_report_year":2022,"later_report_year":2023,"earlier_value":959904.0,"later_value":959404.0,"later_minus_earlier":-500.0,"earlier_source_url":"https://ptboro.com/wp-content/uploads/2024/02/2022-Issued-Financial-Statements.pdf","later_source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","note":"Printed report-vintage difference; not asserted to be an audit adjustment. Annual series uses the latest available report vintage, while both observations remain archived."},{"financial_year":2022,"fund_scope":"utility_operating","field":"closing_balance","unit":"USD","earlier_report_year":2022,"later_report_year":2023,"earlier_value":792566.0,"later_value":792066.0,"later_minus_earlier":-500.0,"earlier_source_url":"https://ptboro.com/wp-content/uploads/2024/02/2022-Issued-Financial-Statements.pdf","later_source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","note":"Printed report-vintage difference; not asserted to be an audit adjustment. Annual series uses the latest available report vintage, while both observations remain archived."}]