[{"budget_year":2007,"period_kind":"calendar_year","fund_scope":"current_fund","prior_financial_year":2006,"budget_total":16534638.0,"anticipated_surplus":1400000.0,"prior_year_audited_closing_balance":1675704.0,"current_year_audited_opening_balance":1675704.0,"opening_less_prior_closing":0.0,"anticipated_surplus_share_of_budget":0.08467073787766022,"anticipated_surplus_share_of_prior_audited_balance":0.8354697488339229,"prior_audited_balance_less_anticipated_surplus":275704.0,"same_year_audited_balance_utilized":1400000.0,"audited_utilization_less_budget_anticipated":0.0,"comparison_status":"available","prior_audit_report_year":2007,"current_audit_report_year":2008,"budget_source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007Budget.pdf","prior_audit_source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","current_audit_source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008PointPleasantBoroAudit.pdf","budget_extraction_note":"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.","note":"Retrospective comparison of the budget-year surplus appropriation with the preceding financial year's audited closing balance in the same operating fund. Latest archived audit vintages may postdate budget adoption. These regulatory accounting amounts are not cash or spending authorizations. Prior balance less anticipated surplus is an arithmetic comparison, not a projected ending balance. Budget anticipation and audited utilization can differ in timing or amendment basis; missing values stay unavailable."},{"budget_year":2007,"period_kind":"calendar_year","fund_scope":"utility_operating","prior_financial_year":2006,"budget_total":5608588.0,"anticipated_surplus":600000.0,"prior_year_audited_closing_balance":987630.0,"current_year_audited_opening_balance":987630.0,"opening_less_prior_closing":0.0,"anticipated_surplus_share_of_budget":0.1069787975155244,"anticipated_surplus_share_of_prior_audited_balance":0.6075149600558913,"prior_audited_balance_less_anticipated_surplus":387630.0,"same_year_audited_balance_utilized":600000.0,"audited_utilization_less_budget_anticipated":0.0,"comparison_status":"available","prior_audit_report_year":2007,"current_audit_report_year":2008,"budget_source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","prior_audit_source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","current_audit_source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008PointPleasantBoroAudit.pdf","budget_extraction_note":"Water/sewer utility operating budget only. Audit sources select the original budget and anticipated-revenue columns, not modified budgets or actual charges. Budget PDFs select the current-year anticipated/appropriated column. Expense categories sum printed original-budget cells; blank cells remain separate in the component ledger. Non-surplus revenues include rents, incidental revenues and any capital-fund contribution, not only miscellaneous fees. Surplus derivation is explicit; these budget amounts are not cash balances.","note":"Retrospective comparison of the budget-year surplus appropriation with the preceding financial year's audited closing balance in the same operating fund. Latest archived audit vintages may postdate budget adoption. These regulatory accounting amounts are not cash or spending authorizations. Prior balance less anticipated surplus is an arithmetic comparison, not a projected ending balance. Budget anticipation and audited utilization can differ in timing or amendment basis; missing values stay unavailable."},{"budget_year":2008,"period_kind":"calendar_year","fund_scope":"current_fund","prior_financial_year":2007,"budget_total":17089947.0,"anticipated_surplus":1400000.0,"prior_year_audited_closing_balance":1480292.0,"current_year_audited_opening_balance":1480292.0,"opening_less_prior_closing":0.0,"anticipated_surplus_share_of_budget":0.08191950507511814,"anticipated_surplus_share_of_prior_audited_balance":0.9457593501822613,"prior_audited_balance_less_anticipated_surplus":80292.0,"same_year_audited_balance_utilized":1400000.0,"audited_utilization_less_budget_anticipated":0.0,"comparison_status":"available","prior_audit_report_year":2008,"current_audit_report_year":2009,"budget_source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008Budget.pdf","prior_audit_source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008PointPleasantBoroAudit.pdf","current_audit_source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","budget_extraction_note":"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]. The revenue recap prints 17,089,147 and is dated May 8; the later June 17 adoption appropriation recap prints 17,089,947. Both totals are retained. General budget total uses the later appropriation total; the 800 difference is not assigned to an inferred revenue component. 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.","note":"Retrospective comparison of the budget-year surplus appropriation with the preceding financial year's audited closing balance in the same operating fund. Latest archived audit vintages may postdate budget adoption. These regulatory accounting amounts are not cash or spending authorizations. Prior balance less anticipated surplus is an arithmetic comparison, not a projected ending balance. Budget anticipation and audited utilization can differ in timing or amendment basis; missing values stay unavailable."},{"budget_year":2008,"period_kind":"calendar_year","fund_scope":"utility_operating","prior_financial_year":2007,"budget_total":5578029.0,"anticipated_surplus":600000.0,"prior_year_audited_closing_balance":729981.0,"current_year_audited_opening_balance":729981.0,"opening_less_prior_closing":0.0,"anticipated_surplus_share_of_budget":0.10756487641064613,"anticipated_surplus_share_of_prior_audited_balance":0.8219392011572904,"prior_audited_balance_less_anticipated_surplus":129981.0,"same_year_audited_balance_utilized":600000.0,"audited_utilization_less_budget_anticipated":0.0,"comparison_status":"available","prior_audit_report_year":2008,"current_audit_report_year":2009,"budget_source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008PointPleasantBoroAudit.pdf","prior_audit_source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008PointPleasantBoroAudit.pdf","current_audit_source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","budget_extraction_note":"Water/sewer utility operating budget only. Audit sources select the original budget and anticipated-revenue columns, not modified budgets or actual charges. Budget PDFs select the current-year anticipated/appropriated column. Expense categories sum printed original-budget cells; blank cells remain separate in the component ledger. Non-surplus revenues include rents, incidental revenues and any capital-fund contribution, not only miscellaneous fees. Surplus derivation is explicit; these budget amounts are not cash balances.","note":"Retrospective comparison of the budget-year surplus appropriation with the preceding financial year's audited closing balance in the same operating fund. Latest archived audit vintages may postdate budget adoption. These regulatory accounting amounts are not cash or spending authorizations. Prior balance less anticipated surplus is an arithmetic comparison, not a projected ending balance. Budget anticipation and audited utilization can differ in timing or amendment basis; missing values stay unavailable."},{"budget_year":2009,"period_kind":"calendar_year","fund_scope":"current_fund","prior_financial_year":2008,"budget_total":17565390.0,"anticipated_surplus":971228.0,"prior_year_audited_closing_balance":1376476.0,"current_year_audited_opening_balance":1376476.62,"opening_less_prior_closing":0.6200000001117587,"anticipated_surplus_share_of_budget":0.055292139827239815,"anticipated_surplus_share_of_prior_audited_balance":0.7055902173376071,"prior_audited_balance_less_anticipated_surplus":405248.0,"same_year_audited_balance_utilized":971228.0,"audited_utilization_less_budget_anticipated":0.0,"comparison_status":"available","prior_audit_report_year":2009,"current_audit_report_year":2010,"budget_source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","prior_audit_source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","current_audit_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","budget_extraction_note":"Current Fund original/adopted budget reported in the 2009 regulatory audit: PDF pages 18, 23 and 24. The explicit adopted total is distinct from modified appropriations. The earlier budget PDF and field differences remain in municipal_budget_adoption_audit.csv. 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.","note":"Retrospective comparison of the budget-year surplus appropriation with the preceding financial year's audited closing balance in the same operating fund. Latest archived audit vintages may postdate budget adoption. These regulatory accounting amounts are not cash or spending authorizations. Prior balance less anticipated surplus is an arithmetic comparison, not a projected ending balance. Budget anticipation and audited utilization can differ in timing or amendment basis; missing values stay unavailable."},{"budget_year":2009,"period_kind":"calendar_year","fund_scope":"utility_operating","prior_financial_year":2008,"budget_total":5903872.0,"anticipated_surplus":595800.0,"prior_year_audited_closing_balance":673693.0,"current_year_audited_opening_balance":673694.46,"opening_less_prior_closing":1.459999999962747,"anticipated_surplus_share_of_budget":0.10091682204492239,"anticipated_surplus_share_of_prior_audited_balance":0.8843790866166042,"prior_audited_balance_less_anticipated_surplus":77893.0,"same_year_audited_balance_utilized":595800.0,"audited_utilization_less_budget_anticipated":0.0,"comparison_status":"available","prior_audit_report_year":2009,"current_audit_report_year":2010,"budget_source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","prior_audit_source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","current_audit_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","budget_extraction_note":"Water/sewer utility operating budget only. Audit sources select the original budget and anticipated-revenue columns, not modified budgets or actual charges. Budget PDFs select the current-year anticipated/appropriated column. Expense categories sum printed original-budget cells; blank cells remain separate in the component ledger. Non-surplus revenues include rents, incidental revenues and any capital-fund contribution, not only miscellaneous fees. Surplus derivation is explicit; these budget amounts are not cash balances.","note":"Retrospective comparison of the budget-year surplus appropriation with the preceding financial year's audited closing balance in the same operating fund. Latest archived audit vintages may postdate budget adoption. These regulatory accounting amounts are not cash or spending authorizations. Prior balance less anticipated surplus is an arithmetic comparison, not a projected ending balance. Budget anticipation and audited utilization can differ in timing or amendment basis; missing values stay unavailable."},{"budget_year":2010,"period_kind":"calendar_year","fund_scope":"current_fund","prior_financial_year":2009,"budget_total":17448023.0,"anticipated_surplus":1414809.0,"prior_year_audited_closing_balance":1740910.62,"current_year_audited_opening_balance":1740910.62,"opening_less_prior_closing":0.0,"anticipated_surplus_share_of_budget":0.08108706642580653,"anticipated_surplus_share_of_prior_audited_balance":0.8126833070844268,"prior_audited_balance_less_anticipated_surplus":326101.6200000001,"same_year_audited_balance_utilized":1414809.0,"audited_utilization_less_budget_anticipated":0.0,"comparison_status":"available","prior_audit_report_year":2010,"current_audit_report_year":2011,"budget_source_url":"https://ptboro.com/wp-content/uploads/2014/10/2010PointPleasantBudget.pdf","prior_audit_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","current_audit_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","budget_extraction_note":"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.","note":"Retrospective comparison of the budget-year surplus appropriation with the preceding financial year's audited closing balance in the same operating fund. Latest archived audit vintages may postdate budget adoption. These regulatory accounting amounts are not cash or spending authorizations. Prior balance less anticipated surplus is an arithmetic comparison, not a projected ending balance. Budget anticipation and audited utilization can differ in timing or amendment basis; missing values stay unavailable."},{"budget_year":2010,"period_kind":"calendar_year","fund_scope":"utility_operating","prior_financial_year":2009,"budget_total":5186788.0,"anticipated_surplus":77492.0,"prior_year_audited_closing_balance":77894.46,"current_year_audited_opening_balance":77894.46,"opening_less_prior_closing":0.0,"anticipated_surplus_share_of_budget":0.014940267464180144,"anticipated_surplus_share_of_prior_audited_balance":0.9948332654209298,"prior_audited_balance_less_anticipated_surplus":402.4600000000064,"same_year_audited_balance_utilized":77492.0,"audited_utilization_less_budget_anticipated":0.0,"comparison_status":"available","prior_audit_report_year":2010,"current_audit_report_year":2011,"budget_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","prior_audit_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","current_audit_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","budget_extraction_note":"Water/sewer utility operating budget only. Audit sources select the original budget and anticipated-revenue columns, not modified budgets or actual charges. Budget PDFs select the current-year anticipated/appropriated column. Expense categories sum printed original-budget cells; blank cells remain separate in the component ledger. Non-surplus revenues include rents, incidental revenues and any capital-fund contribution, not only miscellaneous fees. Surplus derivation is explicit; these budget amounts are not cash balances.","note":"Retrospective comparison of the budget-year surplus appropriation with the preceding financial year's audited closing balance in the same operating fund. Latest archived audit vintages may postdate budget adoption. These regulatory accounting amounts are not cash or spending authorizations. Prior balance less anticipated surplus is an arithmetic comparison, not a projected ending balance. Budget anticipation and audited utilization can differ in timing or amendment basis; missing values stay unavailable."},{"budget_year":2011,"period_kind":"calendar_year","fund_scope":"current_fund","prior_financial_year":2010,"budget_total":18411903.0,"anticipated_surplus":0.0,"prior_year_audited_closing_balance":326101.62,"current_year_audited_opening_balance":326102.0,"opening_less_prior_closing":0.3800000000046566,"anticipated_surplus_share_of_budget":0.0,"anticipated_surplus_share_of_prior_audited_balance":0.0,"prior_audited_balance_less_anticipated_surplus":326101.62,"same_year_audited_balance_utilized":0.0,"audited_utilization_less_budget_anticipated":0.0,"comparison_status":"available","prior_audit_report_year":2011,"current_audit_report_year":2012,"budget_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Adopted-Budget.pdf","prior_audit_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","current_audit_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Audit-Report.pdf","budget_extraction_note":"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.","note":"Retrospective comparison of the budget-year surplus appropriation with the preceding financial year's audited closing balance in the same operating fund. Latest archived audit vintages may postdate budget adoption. These regulatory accounting amounts are not cash or spending authorizations. Prior balance less anticipated surplus is an arithmetic comparison, not a projected ending balance. Budget anticipation and audited utilization can differ in timing or amendment basis; missing values stay unavailable."},{"budget_year":2011,"period_kind":"calendar_year","fund_scope":"utility_operating","prior_financial_year":2010,"budget_total":6475421.0,"anticipated_surplus":345000.0,"prior_year_audited_closing_balance":356356.23,"current_year_audited_opening_balance":356356.0,"opening_less_prior_closing":-0.22999999998137355,"anticipated_surplus_share_of_budget":0.05327838915801768,"anticipated_surplus_share_of_prior_audited_balance":0.968132365750979,"prior_audited_balance_less_anticipated_surplus":11356.229999999981,"same_year_audited_balance_utilized":345000.0,"audited_utilization_less_budget_anticipated":0.0,"comparison_status":"available","prior_audit_report_year":2011,"current_audit_report_year":2012,"budget_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","prior_audit_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","current_audit_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Audit-Report.pdf","budget_extraction_note":"Water/sewer utility operating budget only. Audit sources select the original budget and anticipated-revenue columns, not modified budgets or actual charges. Budget PDFs select the current-year anticipated/appropriated column. Expense categories sum printed original-budget cells; blank cells remain separate in the component ledger. Non-surplus revenues include rents, incidental revenues and any capital-fund contribution, not only miscellaneous fees. Surplus derivation is explicit; these budget amounts are not cash balances.","note":"Retrospective comparison of the budget-year surplus appropriation with the preceding financial year's audited closing balance in the same operating fund. Latest archived audit vintages may postdate budget adoption. These regulatory accounting amounts are not cash or spending authorizations. Prior balance less anticipated surplus is an arithmetic comparison, not a projected ending balance. Budget anticipation and audited utilization can differ in timing or amendment basis; missing values stay unavailable."},{"budget_year":2012,"period_kind":"calendar_year","fund_scope":"current_fund","prior_financial_year":2011,"budget_total":18299873.18,"anticipated_surplus":1221000.0,"prior_year_audited_closing_balance":1251472.0,"current_year_audited_opening_balance":1251472.0,"opening_less_prior_closing":0.0,"anticipated_surplus_share_of_budget":0.06672177386094869,"anticipated_surplus_share_of_prior_audited_balance":0.9756510732960866,"prior_audited_balance_less_anticipated_surplus":30472.0,"same_year_audited_balance_utilized":1221000.0,"audited_utilization_less_budget_anticipated":0.0,"comparison_status":"available","prior_audit_report_year":2012,"current_audit_report_year":2013,"budget_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Adopted-Budget.pdf","prior_audit_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Audit-Report.pdf","current_audit_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","budget_extraction_note":"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.","note":"Retrospective comparison of the budget-year surplus appropriation with the preceding financial year's audited closing balance in the same operating fund. Latest archived audit vintages may postdate budget adoption. These regulatory accounting amounts are not cash or spending authorizations. Prior balance less anticipated surplus is an arithmetic comparison, not a projected ending balance. Budget anticipation and audited utilization can differ in timing or amendment basis; missing values stay unavailable."},{"budget_year":2012,"period_kind":"calendar_year","fund_scope":"utility_operating","prior_financial_year":2011,"budget_total":6611141.1,"anticipated_surplus":167520.1,"prior_year_audited_closing_balance":363187.0,"current_year_audited_opening_balance":363187.0,"opening_less_prior_closing":0.0,"anticipated_surplus_share_of_budget":0.025339059848533563,"anticipated_surplus_share_of_prior_audited_balance":0.4612502650149923,"prior_audited_balance_less_anticipated_surplus":195666.9,"same_year_audited_balance_utilized":167520.0,"audited_utilization_less_budget_anticipated":-0.10000000000582077,"comparison_status":"available","prior_audit_report_year":2012,"current_audit_report_year":2013,"budget_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Adopted-Budget.pdf","prior_audit_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Audit-Report.pdf","current_audit_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","budget_extraction_note":"Water/sewer utility operating budget only. Audit sources select the original budget and anticipated-revenue columns, not modified budgets or actual charges. Budget PDFs select the current-year anticipated/appropriated column. Expense categories sum printed original-budget cells; blank cells remain separate in the component ledger. Non-surplus revenues include rents, incidental revenues and any capital-fund contribution, not only miscellaneous fees. Surplus derivation is explicit; these budget amounts are not cash balances.","note":"Retrospective comparison of the budget-year surplus appropriation with the preceding financial year's audited closing balance in the same operating fund. Latest archived audit vintages may postdate budget adoption. These regulatory accounting amounts are not cash or spending authorizations. Prior balance less anticipated surplus is an arithmetic comparison, not a projected ending balance. Budget anticipation and audited utilization can differ in timing or amendment basis; missing values stay unavailable."},{"budget_year":2013,"period_kind":"calendar_year","fund_scope":"current_fund","prior_financial_year":2012,"budget_total":19461232.0,"anticipated_surplus":null,"prior_year_audited_closing_balance":677493.0,"current_year_audited_opening_balance":677493.0,"opening_less_prior_closing":0.0,"anticipated_surplus_share_of_budget":null,"anticipated_surplus_share_of_prior_audited_balance":null,"prior_audited_balance_less_anticipated_surplus":null,"same_year_audited_balance_utilized":0.0,"audited_utilization_less_budget_anticipated":null,"comparison_status":"budget_surplus_unavailable","prior_audit_report_year":2013,"current_audit_report_year":2014,"budget_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Adopted-Budget.pdf","prior_audit_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","current_audit_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/Audit-Report-20141.pdf","budget_extraction_note":"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.","note":"Retrospective comparison of the budget-year surplus appropriation with the preceding financial year's audited closing balance in the same operating fund. Latest archived audit vintages may postdate budget adoption. These regulatory accounting amounts are not cash or spending authorizations. Prior balance less anticipated surplus is an arithmetic comparison, not a projected ending balance. Budget anticipation and audited utilization can differ in timing or amendment basis; missing values stay unavailable."},{"budget_year":2013,"period_kind":"calendar_year","fund_scope":"utility_operating","prior_financial_year":2012,"budget_total":6507805.0,"anticipated_surplus":0.0,"prior_year_audited_closing_balance":195667.0,"current_year_audited_opening_balance":195667.0,"opening_less_prior_closing":0.0,"anticipated_surplus_share_of_budget":0.0,"anticipated_surplus_share_of_prior_audited_balance":0.0,"prior_audited_balance_less_anticipated_surplus":195667.0,"same_year_audited_balance_utilized":0.0,"audited_utilization_less_budget_anticipated":0.0,"comparison_status":"available","prior_audit_report_year":2013,"current_audit_report_year":2014,"budget_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","prior_audit_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","current_audit_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/Audit-Report-20141.pdf","budget_extraction_note":"Water/sewer utility operating budget only. Audit sources select the original budget and anticipated-revenue columns, not modified budgets or actual charges. Budget PDFs select the current-year anticipated/appropriated column. Expense categories sum printed original-budget cells; blank cells remain separate in the component ledger. Non-surplus revenues include rents, incidental revenues and any capital-fund contribution, not only miscellaneous fees. Surplus derivation is explicit; these budget amounts are not cash balances.","note":"Retrospective comparison of the budget-year surplus appropriation with the preceding financial year's audited closing balance in the same operating fund. Latest archived audit vintages may postdate budget adoption. These regulatory accounting amounts are not cash or spending authorizations. Prior balance less anticipated surplus is an arithmetic comparison, not a projected ending balance. Budget anticipation and audited utilization can differ in timing or amendment basis; missing values stay unavailable."},{"budget_year":2014,"period_kind":"calendar_year","fund_scope":"current_fund","prior_financial_year":2013,"budget_total":20159358.0,"anticipated_surplus":100000.0,"prior_year_audited_closing_balance":1623939.0,"current_year_audited_opening_balance":1623939.0,"opening_less_prior_closing":0.0,"anticipated_surplus_share_of_budget":0.004960475427838526,"anticipated_surplus_share_of_prior_audited_balance":0.061578667671630526,"prior_audited_balance_less_anticipated_surplus":1523939.0,"same_year_audited_balance_utilized":100000.0,"audited_utilization_less_budget_anticipated":0.0,"comparison_status":"available","prior_audit_report_year":2014,"current_audit_report_year":2015,"budget_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2014-Adopted-Budget.pdf","prior_audit_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/Audit-Report-20141.pdf","current_audit_source_url":"https://ptboro.com/wp-content/uploads/2014/10/2015-Audit-Report.pdf","budget_extraction_note":"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.","note":"Retrospective comparison of the budget-year surplus appropriation with the preceding financial year's audited closing balance in the same operating fund. Latest archived audit vintages may postdate budget adoption. These regulatory accounting amounts are not cash or spending authorizations. Prior balance less anticipated surplus is an arithmetic comparison, not a projected ending balance. Budget anticipation and audited utilization can differ in timing or amendment basis; missing values stay unavailable."},{"budget_year":2014,"period_kind":"calendar_year","fund_scope":"utility_operating","prior_financial_year":2013,"budget_total":6470684.0,"anticipated_surplus":0.0,"prior_year_audited_closing_balance":530556.0,"current_year_audited_opening_balance":530556.0,"opening_less_prior_closing":0.0,"anticipated_surplus_share_of_budget":0.0,"anticipated_surplus_share_of_prior_audited_balance":0.0,"prior_audited_balance_less_anticipated_surplus":530556.0,"same_year_audited_balance_utilized":0.0,"audited_utilization_less_budget_anticipated":0.0,"comparison_status":"available","prior_audit_report_year":2014,"current_audit_report_year":2015,"budget_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/Audit-Report-20141.pdf","prior_audit_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/Audit-Report-20141.pdf","current_audit_source_url":"https://ptboro.com/wp-content/uploads/2014/10/2015-Audit-Report.pdf","budget_extraction_note":"Water/sewer utility operating budget only. Audit sources select the original budget and anticipated-revenue columns, not modified budgets or actual charges. Budget PDFs select the current-year anticipated/appropriated column. Expense categories sum printed original-budget cells; blank cells remain separate in the component ledger. Non-surplus revenues include rents, incidental revenues and any capital-fund contribution, not only miscellaneous fees. Surplus derivation is explicit; these budget amounts are not cash balances.","note":"Retrospective comparison of the budget-year surplus appropriation with the preceding financial year's audited closing balance in the same operating fund. Latest archived audit vintages may postdate budget adoption. These regulatory accounting amounts are not cash or spending authorizations. Prior balance less anticipated surplus is an arithmetic comparison, not a projected ending balance. Budget anticipation and audited utilization can differ in timing or amendment basis; missing values stay unavailable."},{"budget_year":2015,"period_kind":"calendar_year","fund_scope":"current_fund","prior_financial_year":2014,"budget_total":19413251.0,"anticipated_surplus":2200000.0,"prior_year_audited_closing_balance":3595411.0,"current_year_audited_opening_balance":3595411.0,"opening_less_prior_closing":0.0,"anticipated_surplus_share_of_budget":0.11332465644213842,"anticipated_surplus_share_of_prior_audited_balance":0.6118911022967889,"prior_audited_balance_less_anticipated_surplus":1395411.0,"same_year_audited_balance_utilized":2200000.0,"audited_utilization_less_budget_anticipated":0.0,"comparison_status":"available","prior_audit_report_year":2015,"current_audit_report_year":2016,"budget_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2015/05/2015-Adopted-Budget.pdf","prior_audit_source_url":"https://ptboro.com/wp-content/uploads/2014/10/2015-Audit-Report.pdf","current_audit_source_url":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","budget_extraction_note":"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]. The appropriation recap prints 20,159,358 and components matching the prior-year 2014 recap, while the 2015 revenue recap and current-year detailed budget total are 19,413,251. The current-year detailed appropriation values are retained; the conflicting final-recap values remain in this audit. 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.","note":"Retrospective comparison of the budget-year surplus appropriation with the preceding financial year's audited closing balance in the same operating fund. Latest archived audit vintages may postdate budget adoption. These regulatory accounting amounts are not cash or spending authorizations. Prior balance less anticipated surplus is an arithmetic comparison, not a projected ending balance. Budget anticipation and audited utilization can differ in timing or amendment basis; missing values stay unavailable."},{"budget_year":2015,"period_kind":"calendar_year","fund_scope":"utility_operating","prior_financial_year":2014,"budget_total":7071226.0,"anticipated_surplus":732226.0,"prior_year_audited_closing_balance":970875.0,"current_year_audited_opening_balance":970875.0,"opening_less_prior_closing":0.0,"anticipated_surplus_share_of_budget":0.10355007745474405,"anticipated_surplus_share_of_prior_audited_balance":0.7541918372602034,"prior_audited_balance_less_anticipated_surplus":238649.0,"same_year_audited_balance_utilized":732226.0,"audited_utilization_less_budget_anticipated":0.0,"comparison_status":"available","prior_audit_report_year":2015,"current_audit_report_year":2016,"budget_source_url":"https://ptboro.com/wp-content/uploads/2014/10/2015-Audit-Report.pdf","prior_audit_source_url":"https://ptboro.com/wp-content/uploads/2014/10/2015-Audit-Report.pdf","current_audit_source_url":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","budget_extraction_note":"Water/sewer utility operating budget only. Audit sources select the original budget and anticipated-revenue columns, not modified budgets or actual charges. Budget PDFs select the current-year anticipated/appropriated column. Expense categories sum printed original-budget cells; blank cells remain separate in the component ledger. Non-surplus revenues include rents, incidental revenues and any capital-fund contribution, not only miscellaneous fees. Surplus derivation is explicit; these budget amounts are not cash balances.","note":"Retrospective comparison of the budget-year surplus appropriation with the preceding financial year's audited closing balance in the same operating fund. Latest archived audit vintages may postdate budget adoption. These regulatory accounting amounts are not cash or spending authorizations. Prior balance less anticipated surplus is an arithmetic comparison, not a projected ending balance. Budget anticipation and audited utilization can differ in timing or amendment basis; missing values stay unavailable."},{"budget_year":2016,"period_kind":"calendar_year","fund_scope":"current_fund","prior_financial_year":2015,"budget_total":19595005.0,"anticipated_surplus":2200000.0,"prior_year_audited_closing_balance":3749805.0,"current_year_audited_opening_balance":3749805.0,"opening_less_prior_closing":0.0,"anticipated_surplus_share_of_budget":0.11227351051964518,"anticipated_surplus_share_of_prior_audited_balance":0.5866971749197625,"prior_audited_balance_less_anticipated_surplus":1549805.0,"same_year_audited_balance_utilized":2200000.0,"audited_utilization_less_budget_anticipated":0.0,"comparison_status":"available","prior_audit_report_year":2016,"current_audit_report_year":2017,"budget_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2016-Adopted-Municipal-Budget.pdf","prior_audit_source_url":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","current_audit_source_url":"https://ptboro.com/wp-content/uploads/2018/06/Issued-Financial-Statements.pdf","budget_extraction_note":"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.","note":"Retrospective comparison of the budget-year surplus appropriation with the preceding financial year's audited closing balance in the same operating fund. Latest archived audit vintages may postdate budget adoption. These regulatory accounting amounts are not cash or spending authorizations. Prior balance less anticipated surplus is an arithmetic comparison, not a projected ending balance. Budget anticipation and audited utilization can differ in timing or amendment basis; missing values stay unavailable."},{"budget_year":2016,"period_kind":"calendar_year","fund_scope":"utility_operating","prior_financial_year":2015,"budget_total":6570634.0,"anticipated_surplus":189634.0,"prior_year_audited_closing_balance":696186.0,"current_year_audited_opening_balance":696186.0,"opening_less_prior_closing":0.0,"anticipated_surplus_share_of_budget":0.028860837477783726,"anticipated_surplus_share_of_prior_audited_balance":0.2723898498389798,"prior_audited_balance_less_anticipated_surplus":506552.0,"same_year_audited_balance_utilized":189634.0,"audited_utilization_less_budget_anticipated":0.0,"comparison_status":"available","prior_audit_report_year":2016,"current_audit_report_year":2017,"budget_source_url":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","prior_audit_source_url":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","current_audit_source_url":"https://ptboro.com/wp-content/uploads/2018/06/Issued-Financial-Statements.pdf","budget_extraction_note":"Water/sewer utility operating budget only. Audit sources select the original budget and anticipated-revenue columns, not modified budgets or actual charges. Budget PDFs select the current-year anticipated/appropriated column. Expense categories sum printed original-budget cells; blank cells remain separate in the component ledger. Non-surplus revenues include rents, incidental revenues and any capital-fund contribution, not only miscellaneous fees. Surplus derivation is explicit; these budget amounts are not cash balances.","note":"Retrospective comparison of the budget-year surplus appropriation with the preceding financial year's audited closing balance in the same operating fund. Latest archived audit vintages may postdate budget adoption. These regulatory accounting amounts are not cash or spending authorizations. Prior balance less anticipated surplus is an arithmetic comparison, not a projected ending balance. Budget anticipation and audited utilization can differ in timing or amendment basis; missing values stay unavailable."},{"budget_year":2017,"period_kind":"calendar_year","fund_scope":"current_fund","prior_financial_year":2016,"budget_total":19652119.27,"anticipated_surplus":2500000.0,"prior_year_audited_closing_balance":4410349.0,"current_year_audited_opening_balance":4410349.0,"opening_less_prior_closing":0.0,"anticipated_surplus_share_of_budget":0.12721274309668892,"anticipated_surplus_share_of_prior_audited_balance":0.5668485645920538,"prior_audited_balance_less_anticipated_surplus":1910349.0,"same_year_audited_balance_utilized":2500000.0,"audited_utilization_less_budget_anticipated":0.0,"comparison_status":"available","prior_audit_report_year":2017,"current_audit_report_year":2018,"budget_source_url":"https://ptboro.com/wp-content/uploads/2017/04/2017-Adopted-Budget.pdf","prior_audit_source_url":"https://ptboro.com/wp-content/uploads/2018/06/Issued-Financial-Statements.pdf","current_audit_source_url":"https://ptboro.com/wp-content/uploads/2019/08/2018-Audit-Final.pdf","budget_extraction_note":"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.","note":"Retrospective comparison of the budget-year surplus appropriation with the preceding financial year's audited closing balance in the same operating fund. Latest archived audit vintages may postdate budget adoption. These regulatory accounting amounts are not cash or spending authorizations. Prior balance less anticipated surplus is an arithmetic comparison, not a projected ending balance. Budget anticipation and audited utilization can differ in timing or amendment basis; missing values stay unavailable."},{"budget_year":2017,"period_kind":"calendar_year","fund_scope":"utility_operating","prior_financial_year":2016,"budget_total":6805272.0,"anticipated_surplus":500272.0,"prior_year_audited_closing_balance":927562.0,"current_year_audited_opening_balance":927562.0,"opening_less_prior_closing":0.0,"anticipated_surplus_share_of_budget":0.0735124180194414,"anticipated_surplus_share_of_prior_audited_balance":0.5393407664393324,"prior_audited_balance_less_anticipated_surplus":427290.0,"same_year_audited_balance_utilized":500272.0,"audited_utilization_less_budget_anticipated":0.0,"comparison_status":"available","prior_audit_report_year":2017,"current_audit_report_year":2018,"budget_source_url":"https://ptboro.com/wp-content/uploads/2018/06/Issued-Financial-Statements.pdf","prior_audit_source_url":"https://ptboro.com/wp-content/uploads/2018/06/Issued-Financial-Statements.pdf","current_audit_source_url":"https://ptboro.com/wp-content/uploads/2019/08/2018-Audit-Final.pdf","budget_extraction_note":"Water/sewer utility operating budget only. Audit sources select the original budget and anticipated-revenue columns, not modified budgets or actual charges. Budget PDFs select the current-year anticipated/appropriated column. Expense categories sum printed original-budget cells; blank cells remain separate in the component ledger. Non-surplus revenues include rents, incidental revenues and any capital-fund contribution, not only miscellaneous fees. Surplus derivation is explicit; these budget amounts are not cash balances.","note":"Retrospective comparison of the budget-year surplus appropriation with the preceding financial year's audited closing balance in the same operating fund. Latest archived audit vintages may postdate budget adoption. These regulatory accounting amounts are not cash or spending authorizations. Prior balance less anticipated surplus is an arithmetic comparison, not a projected ending balance. Budget anticipation and audited utilization can differ in timing or amendment basis; missing values stay unavailable."},{"budget_year":2018,"period_kind":"calendar_year","fund_scope":"current_fund","prior_financial_year":2017,"budget_total":19905788.0,"anticipated_surplus":2400000.0,"prior_year_audited_closing_balance":4478312.0,"current_year_audited_opening_balance":4478312.0,"opening_less_prior_closing":0.0,"anticipated_surplus_share_of_budget":0.12056794737289475,"anticipated_surplus_share_of_prior_audited_balance":0.5359162112867527,"prior_audited_balance_less_anticipated_surplus":2078312.0,"same_year_audited_balance_utilized":2400000.0,"audited_utilization_less_budget_anticipated":0.0,"comparison_status":"available","prior_audit_report_year":2018,"current_audit_report_year":2019,"budget_source_url":"https://ptboro.com/wp-content/uploads/2018/03/2018-ADOPTED-BUDGET.pdf","prior_audit_source_url":"https://ptboro.com/wp-content/uploads/2019/08/2018-Audit-Final.pdf","current_audit_source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","budget_extraction_note":"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.","note":"Retrospective comparison of the budget-year surplus appropriation with the preceding financial year's audited closing balance in the same operating fund. Latest archived audit vintages may postdate budget adoption. These regulatory accounting amounts are not cash or spending authorizations. Prior balance less anticipated surplus is an arithmetic comparison, not a projected ending balance. Budget anticipation and audited utilization can differ in timing or amendment basis; missing values stay unavailable."},{"budget_year":2018,"period_kind":"calendar_year","fund_scope":"utility_operating","prior_financial_year":2017,"budget_total":6663652.0,"anticipated_surplus":378652.0,"prior_year_audited_closing_balance":793817.0,"current_year_audited_opening_balance":793817.0,"opening_less_prior_closing":0.0,"anticipated_surplus_share_of_budget":0.056823495584703405,"anticipated_surplus_share_of_prior_audited_balance":0.47700162631941617,"prior_audited_balance_less_anticipated_surplus":415165.0,"same_year_audited_balance_utilized":378652.0,"audited_utilization_less_budget_anticipated":0.0,"comparison_status":"available","prior_audit_report_year":2018,"current_audit_report_year":2019,"budget_source_url":"https://ptboro.com/wp-content/uploads/2019/08/2018-Audit-Final.pdf","prior_audit_source_url":"https://ptboro.com/wp-content/uploads/2019/08/2018-Audit-Final.pdf","current_audit_source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","budget_extraction_note":"Water/sewer utility operating budget only. Audit sources select the original budget and anticipated-revenue columns, not modified budgets or actual charges. Budget PDFs select the current-year anticipated/appropriated column. Expense categories sum printed original-budget cells; blank cells remain separate in the component ledger. Non-surplus revenues include rents, incidental revenues and any capital-fund contribution, not only miscellaneous fees. Surplus derivation is explicit; these budget amounts are not cash balances.","note":"Retrospective comparison of the budget-year surplus appropriation with the preceding financial year's audited closing balance in the same operating fund. Latest archived audit vintages may postdate budget adoption. These regulatory accounting amounts are not cash or spending authorizations. Prior balance less anticipated surplus is an arithmetic comparison, not a projected ending balance. Budget anticipation and audited utilization can differ in timing or amendment basis; missing values stay unavailable."},{"budget_year":2019,"period_kind":"calendar_year","fund_scope":"current_fund","prior_financial_year":2018,"budget_total":20772809.24,"anticipated_surplus":2650000.0,"prior_year_audited_closing_balance":5400145.0,"current_year_audited_opening_balance":5400145.0,"opening_less_prior_closing":0.0,"anticipated_surplus_share_of_budget":0.12757061259182872,"anticipated_surplus_share_of_prior_audited_balance":0.490727563796898,"prior_audited_balance_less_anticipated_surplus":2750145.0,"same_year_audited_balance_utilized":2650000.0,"audited_utilization_less_budget_anticipated":0.0,"comparison_status":"available","prior_audit_report_year":2019,"current_audit_report_year":2020,"budget_source_url":"https://ptboro.com/wp-content/uploads/2019/04/2019-Adopted-Budget.pdf","prior_audit_source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","current_audit_source_url":"https://ptboro.com/wp-content/uploads/2021/10/2020-AUDIT-REPORT.pdf","budget_extraction_note":"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.","note":"Retrospective comparison of the budget-year surplus appropriation with the preceding financial year's audited closing balance in the same operating fund. Latest archived audit vintages may postdate budget adoption. These regulatory accounting amounts are not cash or spending authorizations. Prior balance less anticipated surplus is an arithmetic comparison, not a projected ending balance. Budget anticipation and audited utilization can differ in timing or amendment basis; missing values stay unavailable."},{"budget_year":2019,"period_kind":"calendar_year","fund_scope":"utility_operating","prior_financial_year":2018,"budget_total":7066245.0,"anticipated_surplus":571245.0,"prior_year_audited_closing_balance":955266.0,"current_year_audited_opening_balance":955266.0,"opening_less_prior_closing":0.0,"anticipated_surplus_share_of_budget":0.08084138039368859,"anticipated_surplus_share_of_prior_audited_balance":0.5979957415002732,"prior_audited_balance_less_anticipated_surplus":384021.0,"same_year_audited_balance_utilized":571245.0,"audited_utilization_less_budget_anticipated":0.0,"comparison_status":"available","prior_audit_report_year":2019,"current_audit_report_year":2020,"budget_source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","prior_audit_source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","current_audit_source_url":"https://ptboro.com/wp-content/uploads/2021/10/2020-AUDIT-REPORT.pdf","budget_extraction_note":"Water/sewer utility operating budget only. Audit sources select the original budget and anticipated-revenue columns, not modified budgets or actual charges. Budget PDFs select the current-year anticipated/appropriated column. Expense categories sum printed original-budget cells; blank cells remain separate in the component ledger. Non-surplus revenues include rents, incidental revenues and any capital-fund contribution, not only miscellaneous fees. Surplus derivation is explicit; these budget amounts are not cash balances.","note":"Retrospective comparison of the budget-year surplus appropriation with the preceding financial year's audited closing balance in the same operating fund. Latest archived audit vintages may postdate budget adoption. These regulatory accounting amounts are not cash or spending authorizations. Prior balance less anticipated surplus is an arithmetic comparison, not a projected ending balance. Budget anticipation and audited utilization can differ in timing or amendment basis; missing values stay unavailable."},{"budget_year":2020,"period_kind":"calendar_year","fund_scope":"current_fund","prior_financial_year":2019,"budget_total":22381289.86,"anticipated_surplus":2944000.0,"prior_year_audited_closing_balance":5417205.0,"current_year_audited_opening_balance":5417205.0,"opening_less_prior_closing":0.0,"anticipated_surplus_share_of_budget":0.13153844208333756,"anticipated_surplus_share_of_prior_audited_balance":0.5434536813725898,"prior_audited_balance_less_anticipated_surplus":2473205.0,"same_year_audited_balance_utilized":2944000.0,"audited_utilization_less_budget_anticipated":0.0,"comparison_status":"available","prior_audit_report_year":2020,"current_audit_report_year":2021,"budget_source_url":"https://ptboro.com/wp-content/uploads/2020/05/1524_adoptbudget_2020.pdf","prior_audit_source_url":"https://ptboro.com/wp-content/uploads/2021/10/2020-AUDIT-REPORT.pdf","current_audit_source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","budget_extraction_note":"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.","note":"Retrospective comparison of the budget-year surplus appropriation with the preceding financial year's audited closing balance in the same operating fund. Latest archived audit vintages may postdate budget adoption. These regulatory accounting amounts are not cash or spending authorizations. Prior balance less anticipated surplus is an arithmetic comparison, not a projected ending balance. Budget anticipation and audited utilization can differ in timing or amendment basis; missing values stay unavailable."},{"budget_year":2020,"period_kind":"calendar_year","fund_scope":"utility_operating","prior_financial_year":2019,"budget_total":7415875.0,"anticipated_surplus":571245.0,"prior_year_audited_closing_balance":747937.0,"current_year_audited_opening_balance":747937.0,"opening_less_prior_closing":0.0,"anticipated_surplus_share_of_budget":0.07703002005832084,"anticipated_surplus_share_of_prior_audited_balance":0.7637608515155688,"prior_audited_balance_less_anticipated_surplus":176692.0,"same_year_audited_balance_utilized":571245.0,"audited_utilization_less_budget_anticipated":0.0,"comparison_status":"available","prior_audit_report_year":2020,"current_audit_report_year":2021,"budget_source_url":"https://ptboro.com/wp-content/uploads/2021/10/2020-AUDIT-REPORT.pdf","prior_audit_source_url":"https://ptboro.com/wp-content/uploads/2021/10/2020-AUDIT-REPORT.pdf","current_audit_source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","budget_extraction_note":"Water/sewer utility operating budget only. Audit sources select the original budget and anticipated-revenue columns, not modified budgets or actual charges. Budget PDFs select the current-year anticipated/appropriated column. Expense categories sum printed original-budget cells; blank cells remain separate in the component ledger. Non-surplus revenues include rents, incidental revenues and any capital-fund contribution, not only miscellaneous fees. Surplus derivation is explicit; these budget amounts are not cash balances.","note":"Retrospective comparison of the budget-year surplus appropriation with the preceding financial year's audited closing balance in the same operating fund. Latest archived audit vintages may postdate budget adoption. These regulatory accounting amounts are not cash or spending authorizations. Prior balance less anticipated surplus is an arithmetic comparison, not a projected ending balance. Budget anticipation and audited utilization can differ in timing or amendment basis; missing values stay unavailable."},{"budget_year":2021,"period_kind":"calendar_year","fund_scope":"current_fund","prior_financial_year":2020,"budget_total":21760575.59,"anticipated_surplus":2900000.0,"prior_year_audited_closing_balance":5481893.0,"current_year_audited_opening_balance":5481893.0,"opening_less_prior_closing":0.0,"anticipated_surplus_share_of_budget":0.13326853363808472,"anticipated_surplus_share_of_prior_audited_balance":0.5290143386600212,"prior_audited_balance_less_anticipated_surplus":2581893.0,"same_year_audited_balance_utilized":2900000.0,"audited_utilization_less_budget_anticipated":0.0,"comparison_status":"available","prior_audit_report_year":2021,"current_audit_report_year":2022,"budget_source_url":"https://ptboro.com/wp-content/uploads/2021/05/1524_adoptbudget_2021.pdf","prior_audit_source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","current_audit_source_url":"https://ptboro.com/wp-content/uploads/2024/02/2022-Issued-Financial-Statements.pdf","budget_extraction_note":"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.","note":"Retrospective comparison of the budget-year surplus appropriation with the preceding financial year's audited closing balance in the same operating fund. Latest archived audit vintages may postdate budget adoption. These regulatory accounting amounts are not cash or spending authorizations. Prior balance less anticipated surplus is an arithmetic comparison, not a projected ending balance. Budget anticipation and audited utilization can differ in timing or amendment basis; missing values stay unavailable."},{"budget_year":2021,"period_kind":"calendar_year","fund_scope":"utility_operating","prior_financial_year":2020,"budget_total":7505783.0,"anticipated_surplus":471000.0,"prior_year_audited_closing_balance":690570.0,"current_year_audited_opening_balance":690570.0,"opening_less_prior_closing":0.0,"anticipated_surplus_share_of_budget":0.06275161432191685,"anticipated_surplus_share_of_prior_audited_balance":0.6820452669533863,"prior_audited_balance_less_anticipated_surplus":219570.0,"same_year_audited_balance_utilized":471000.0,"audited_utilization_less_budget_anticipated":0.0,"comparison_status":"available","prior_audit_report_year":2021,"current_audit_report_year":2022,"budget_source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","prior_audit_source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","current_audit_source_url":"https://ptboro.com/wp-content/uploads/2024/02/2022-Issued-Financial-Statements.pdf","budget_extraction_note":"Water/sewer utility operating budget only. 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Budget anticipation and audited utilization can differ in timing or amendment basis; missing values stay unavailable."},{"budget_year":2022,"period_kind":"calendar_year","fund_scope":"current_fund","prior_financial_year":2021,"budget_total":22809706.3,"anticipated_surplus":2770000.0,"prior_year_audited_closing_balance":5028893.0,"current_year_audited_opening_balance":5028893.0,"opening_less_prior_closing":0.0,"anticipated_surplus_share_of_budget":0.12143952945154755,"anticipated_surplus_share_of_prior_audited_balance":0.550817048602943,"prior_audited_balance_less_anticipated_surplus":2258893.0,"same_year_audited_balance_utilized":2770000.0,"audited_utilization_less_budget_anticipated":0.0,"comparison_status":"available","prior_audit_report_year":2022,"current_audit_report_year":2023,"budget_source_url":"https://ptboro.com/wp-content/uploads/2022/05/1524_adoptbudget_2022.xlsb.pdf","prior_audit_source_url":"https://ptboro.com/wp-content/uploads/2024/02/2022-Issued-Financial-Statements.pdf","current_audit_source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","budget_extraction_note":"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.","note":"Retrospective comparison of the budget-year surplus appropriation with the preceding financial year's audited closing balance in the same operating fund. Latest archived audit vintages may postdate budget adoption. These regulatory accounting amounts are not cash or spending authorizations. Prior balance less anticipated surplus is an arithmetic comparison, not a projected ending balance. Budget anticipation and audited utilization can differ in timing or amendment basis; missing values stay unavailable."},{"budget_year":2022,"period_kind":"calendar_year","fund_scope":"utility_operating","prior_financial_year":2021,"budget_total":7405244.0,"anticipated_surplus":477959.0,"prior_year_audited_closing_balance":959904.0,"current_year_audited_opening_balance":959404.0,"opening_less_prior_closing":-500.0,"anticipated_surplus_share_of_budget":0.06454331552073099,"anticipated_surplus_share_of_prior_audited_balance":0.49792375070840417,"prior_audited_balance_less_anticipated_surplus":481945.0,"same_year_audited_balance_utilized":477959.0,"audited_utilization_less_budget_anticipated":0.0,"comparison_status":"available","prior_audit_report_year":2022,"current_audit_report_year":2023,"budget_source_url":"https://ptboro.com/wp-content/uploads/2024/02/2022-Issued-Financial-Statements.pdf","prior_audit_source_url":"https://ptboro.com/wp-content/uploads/2024/02/2022-Issued-Financial-Statements.pdf","current_audit_source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","budget_extraction_note":"Water/sewer utility operating budget only. 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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.","note":"Retrospective comparison of the budget-year surplus appropriation with the preceding financial year's audited closing balance in the same operating fund. Latest archived audit vintages may postdate budget adoption. These regulatory accounting amounts are not cash or spending authorizations. Prior balance less anticipated surplus is an arithmetic comparison, not a projected ending balance. 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