[{"financial_year":2006,"period_kind":"calendar_year","fund_scope":"current_fund","accounting_basis":"NJ_regulatory_basis","reported_income_including_balance":51823133.0,"appropriated_balance_in_income":700000.0,"income_excluding_appropriated_balance":51123133.0,"reported_expenditures":50192203.0,"reported_excess":1630930.0,"result_excluding_appropriated_balance":930930.0,"net_statutory_adjustments":0.0,"fund_balance_change":930930.0,"opening_balance":744774.0,"closing_balance":1675704.0,"income_excluding_balance_to_expenditures":1.0185473030542214,"appropriated_balance_share_of_income":0.013507481301834838,"positive_reported_excess_but_negative_exclusion_result":"no","negative_exclusion_result_but_positive_balance_change":"no","reported_statutory_excess":null,"identity_reconciliation_difference":0.0,"source_operating_reconciliation_difference":0.0,"source_report_year":2007,"document_type":"full_audit","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_pdf_pages":"17","balance_income_source_pdf_page":17,"balance_income_source_line":".                      Fund Balance Utilized                                                                   ;                            $1,400,000                  700,000","source_inconsistency_note":null,"note":"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."},{"financial_year":2007,"period_kind":"calendar_year","fund_scope":"current_fund","accounting_basis":"NJ_regulatory_basis","reported_income_including_balance":54327335.0,"appropriated_balance_in_income":1400000.0,"income_excluding_appropriated_balance":52927335.0,"reported_expenditures":53122747.0,"reported_excess":1204588.0,"result_excluding_appropriated_balance":-195412.0,"net_statutory_adjustments":0.0,"fund_balance_change":-195412.0,"opening_balance":1675704.0,"closing_balance":1480292.0,"income_excluding_balance_to_expenditures":0.9963215004675869,"appropriated_balance_share_of_income":0.02576971611068351,"positive_reported_excess_but_negative_exclusion_result":"yes","negative_exclusion_result_but_positive_balance_change":"no","reported_statutory_excess":null,"identity_reconciliation_difference":0.0,"source_operating_reconciliation_difference":0.0,"source_report_year":2008,"document_type":"full_audit","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008PointPleasantBoroAudit.pdf","source_pdf_pages":"17","balance_income_source_pdf_page":17,"balance_income_source_line":"Fund Balance Utilized                                                                                  $1,400,000              1,400,000","source_inconsistency_note":null,"note":"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."},{"financial_year":2008,"period_kind":"calendar_year","fund_scope":"current_fund","accounting_basis":"NJ_regulatory_basis","reported_income_including_balance":56748810.0,"appropriated_balance_in_income":1400000.0,"income_excluding_appropriated_balance":55348810.0,"reported_expenditures":55921526.0,"reported_excess":827284.0,"result_excluding_appropriated_balance":-572716.0,"net_statutory_adjustments":468900.0,"fund_balance_change":-103816.0,"opening_balance":1480292.0,"closing_balance":1376476.0,"income_excluding_balance_to_expenditures":0.989758577045984,"appropriated_balance_share_of_income":0.024670120836014005,"positive_reported_excess_but_negative_exclusion_result":"yes","negative_exclusion_result_but_positive_balance_change":"no","reported_statutory_excess":1296184.0,"identity_reconciliation_difference":0.0,"source_operating_reconciliation_difference":0.0,"source_report_year":2009,"document_type":"full_audit","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_pdf_pages":"17","balance_income_source_pdf_page":17,"balance_income_source_line":"Fund Balance Utilized                                                                      $971,228       1,400,000","source_inconsistency_note":null,"note":"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."},{"financial_year":2009,"period_kind":"calendar_year","fund_scope":"current_fund","accounting_basis":"NJ_regulatory_basis","reported_income_including_balance":57003586.0,"appropriated_balance_in_income":971228.0,"income_excluding_appropriated_balance":56032358.0,"reported_expenditures":55667924.0,"reported_excess":1335662.0,"result_excluding_appropriated_balance":364434.0,"net_statutory_adjustments":0.0,"fund_balance_change":364434.0,"opening_balance":1376476.62,"closing_balance":1740910.62,"income_excluding_balance_to_expenditures":1.0065465706966188,"appropriated_balance_share_of_income":0.01703801581886445,"positive_reported_excess_but_negative_exclusion_result":"no","negative_exclusion_result_but_positive_balance_change":"no","reported_statutory_excess":null,"identity_reconciliation_difference":0.0,"source_operating_reconciliation_difference":0.0,"source_report_year":2010,"document_type":"full_audit","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_pdf_pages":"14;15","balance_income_source_pdf_page":14,"balance_income_source_line":"Fund Balance Utilized                                                      A-2 $ 1,414,809.00 $        971,228.00","source_inconsistency_note":null,"note":"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."},{"financial_year":2010,"period_kind":"calendar_year","fund_scope":"current_fund","accounting_basis":"NJ_regulatory_basis","reported_income_including_balance":58780444.31,"appropriated_balance_in_income":1414809.0,"income_excluding_appropriated_balance":57365635.31,"reported_expenditures":58812986.1,"reported_excess":-32541.79,"result_excluding_appropriated_balance":-1447350.79,"net_statutory_adjustments":32541.79,"fund_balance_change":-1414809.0,"opening_balance":1740910.62,"closing_balance":326101.62,"income_excluding_balance_to_expenditures":0.975390625676801,"appropriated_balance_share_of_income":0.024069382540534933,"positive_reported_excess_but_negative_exclusion_result":"no","negative_exclusion_result_but_positive_balance_change":"no","reported_statutory_excess":null,"identity_reconciliation_difference":0.0,"source_operating_reconciliation_difference":0.0,"source_report_year":2011,"document_type":"full_audit","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_pdf_pages":"16;17","balance_income_source_pdf_page":16,"balance_income_source_line":"Fund Balance Utilized                                                                                                    $  1,414,809.00","source_inconsistency_note":null,"note":"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."},{"financial_year":2011,"period_kind":"calendar_year","fund_scope":"current_fund","accounting_basis":"NJ_regulatory_basis","reported_income_including_balance":60556480.0,"appropriated_balance_in_income":0.0,"income_excluding_appropriated_balance":60556480.0,"reported_expenditures":60129228.0,"reported_excess":427252.0,"result_excluding_appropriated_balance":427252.0,"net_statutory_adjustments":498118.0,"fund_balance_change":925370.0,"opening_balance":326102.0,"closing_balance":1251472.0,"income_excluding_balance_to_expenditures":1.007105562705711,"appropriated_balance_share_of_income":0.0,"positive_reported_excess_but_negative_exclusion_result":"no","negative_exclusion_result_but_positive_balance_change":"no","reported_statutory_excess":925370.0,"identity_reconciliation_difference":0.0,"source_operating_reconciliation_difference":0.0,"source_report_year":2012,"document_type":"full_audit","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Audit-Report.pdf","source_pdf_pages":"10","balance_income_source_pdf_page":10,"balance_income_source_line":"Fund Balance Utilized                                                                                                     $           1,221,000        $                     -","source_inconsistency_note":null,"note":"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."},{"financial_year":2012,"period_kind":"calendar_year","fund_scope":"current_fund","accounting_basis":"NJ_regulatory_basis","reported_income_including_balance":61185530.0,"appropriated_balance_in_income":1221000.0,"income_excluding_appropriated_balance":59964530.0,"reported_expenditures":61572259.0,"reported_excess":-386729.0,"result_excluding_appropriated_balance":-1607729.0,"net_statutory_adjustments":1033750.0,"fund_balance_change":-573979.0,"opening_balance":1251472.0,"closing_balance":677493.0,"income_excluding_balance_to_expenditures":0.9738887442801148,"appropriated_balance_share_of_income":0.019955698675814364,"positive_reported_excess_but_negative_exclusion_result":"no","negative_exclusion_result_but_positive_balance_change":"no","reported_statutory_excess":647021.0,"identity_reconciliation_difference":0.0,"source_operating_reconciliation_difference":0.0,"source_report_year":2013,"document_type":"full_audit","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_pdf_pages":"19","balance_income_source_pdf_page":19,"balance_income_source_line":"Fund Balance Utilized                                                 $               -     $       1,221,000","source_inconsistency_note":null,"note":"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."},{"financial_year":2013,"period_kind":"calendar_year","fund_scope":"current_fund","accounting_basis":"NJ_regulatory_basis","reported_income_including_balance":63005532.0,"appropriated_balance_in_income":0.0,"income_excluding_appropriated_balance":63005532.0,"reported_expenditures":62059086.0,"reported_excess":946446.0,"result_excluding_appropriated_balance":946446.0,"net_statutory_adjustments":0.0,"fund_balance_change":946446.0,"opening_balance":677493.0,"closing_balance":1623939.0,"income_excluding_balance_to_expenditures":1.0152507241244255,"appropriated_balance_share_of_income":0.0,"positive_reported_excess_but_negative_exclusion_result":"no","negative_exclusion_result_but_positive_balance_change":"no","reported_statutory_excess":946446.0,"identity_reconciliation_difference":0.0,"source_operating_reconciliation_difference":0.0,"source_report_year":2014,"document_type":"full_audit","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/Audit-Report-20141.pdf","source_pdf_pages":"19","balance_income_source_pdf_page":19,"balance_income_source_line":"Fund Balance Utilized                                                 $           100,000   $             -","source_inconsistency_note":null,"note":"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."},{"financial_year":2014,"period_kind":"calendar_year","fund_scope":"current_fund","accounting_basis":"NJ_regulatory_basis","reported_income_including_balance":66423038.0,"appropriated_balance_in_income":100000.0,"income_excluding_appropriated_balance":66323038.0,"reported_expenditures":64351566.0,"reported_excess":2071472.0,"result_excluding_appropriated_balance":1971472.0,"net_statutory_adjustments":0.0,"fund_balance_change":1971472.0,"opening_balance":1623939.0,"closing_balance":3595411.0,"income_excluding_balance_to_expenditures":1.030635959970267,"appropriated_balance_share_of_income":0.001505501750763041,"positive_reported_excess_but_negative_exclusion_result":"no","negative_exclusion_result_but_positive_balance_change":"no","reported_statutory_excess":2071472.0,"identity_reconciliation_difference":0.0,"source_operating_reconciliation_difference":0.0,"source_report_year":2015,"document_type":"full_audit","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2015-Audit-Report.pdf","source_pdf_pages":"17","balance_income_source_pdf_page":17,"balance_income_source_line":"Fund Balance Utilized                                                                     $          2,200,000 $             100,000","source_inconsistency_note":null,"note":"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."},{"financial_year":2015,"period_kind":"calendar_year","fund_scope":"current_fund","accounting_basis":"NJ_regulatory_basis","reported_income_including_balance":68246498.0,"appropriated_balance_in_income":2200000.0,"income_excluding_appropriated_balance":66046498.0,"reported_expenditures":65932104.0,"reported_excess":2314394.0,"result_excluding_appropriated_balance":114394.0,"net_statutory_adjustments":40000.0,"fund_balance_change":154394.0,"opening_balance":3595411.0,"closing_balance":3749805.0,"income_excluding_balance_to_expenditures":1.0017350272941388,"appropriated_balance_share_of_income":0.03223608631171082,"positive_reported_excess_but_negative_exclusion_result":"no","negative_exclusion_result_but_positive_balance_change":"no","reported_statutory_excess":2354394.0,"identity_reconciliation_difference":0.0,"source_operating_reconciliation_difference":0.0,"source_report_year":2016,"document_type":"full_audit","source_url":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_pdf_pages":"21","balance_income_source_pdf_page":21,"balance_income_source_line":"Fund Balance Utilized                                                 $       2,200,000   $       2,200,000","source_inconsistency_note":null,"note":"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."},{"financial_year":2016,"period_kind":"calendar_year","fund_scope":"current_fund","accounting_basis":"NJ_regulatory_basis","reported_income_including_balance":69395640.0,"appropriated_balance_in_income":2200000.0,"income_excluding_appropriated_balance":67195640.0,"reported_expenditures":66535096.0,"reported_excess":2860544.0,"result_excluding_appropriated_balance":660544.0,"net_statutory_adjustments":0.0,"fund_balance_change":660544.0,"opening_balance":3749805.0,"closing_balance":4410349.0,"income_excluding_balance_to_expenditures":1.0099277530162427,"appropriated_balance_share_of_income":0.031702279855045645,"positive_reported_excess_but_negative_exclusion_result":"no","negative_exclusion_result_but_positive_balance_change":"no","reported_statutory_excess":null,"identity_reconciliation_difference":0.0,"source_operating_reconciliation_difference":0.0,"source_report_year":2017,"document_type":"full_audit","source_url":"https://ptboro.com/wp-content/uploads/2018/06/Issued-Financial-Statements.pdf","source_pdf_pages":"19","balance_income_source_pdf_page":19,"balance_income_source_line":"Fund Balance Utilized                                                  $      2,500,000       $       2,200,000","source_inconsistency_note":null,"note":"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."},{"financial_year":2017,"period_kind":"calendar_year","fund_scope":"current_fund","accounting_basis":"NJ_regulatory_basis","reported_income_including_balance":70011748.0,"appropriated_balance_in_income":2500000.0,"income_excluding_appropriated_balance":67511748.0,"reported_expenditures":67443785.0,"reported_excess":2567963.0,"result_excluding_appropriated_balance":67963.0,"net_statutory_adjustments":0.0,"fund_balance_change":67963.0,"opening_balance":4410349.0,"closing_balance":4478312.0,"income_excluding_balance_to_expenditures":1.0010076984854868,"appropriated_balance_share_of_income":0.0357082928425098,"positive_reported_excess_but_negative_exclusion_result":"no","negative_exclusion_result_but_positive_balance_change":"no","reported_statutory_excess":null,"identity_reconciliation_difference":0.0,"source_operating_reconciliation_difference":0.0,"source_report_year":2018,"document_type":"full_audit","source_url":"https://ptboro.com/wp-content/uploads/2019/08/2018-Audit-Final.pdf","source_pdf_pages":"19","balance_income_source_pdf_page":19,"balance_income_source_line":"Fund Balance Utilized                                                  $       2,400,000     $       2,500,000","source_inconsistency_note":null,"note":"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."},{"financial_year":2018,"period_kind":"calendar_year","fund_scope":"current_fund","accounting_basis":"NJ_regulatory_basis","reported_income_including_balance":73095021.0,"appropriated_balance_in_income":2400000.0,"income_excluding_appropriated_balance":70695021.0,"reported_expenditures":69773188.0,"reported_excess":3321833.0,"result_excluding_appropriated_balance":921833.0,"net_statutory_adjustments":0.0,"fund_balance_change":921833.0,"opening_balance":4478312.0,"closing_balance":5400145.0,"income_excluding_balance_to_expenditures":1.0132118515209596,"appropriated_balance_share_of_income":0.03283397373946989,"positive_reported_excess_but_negative_exclusion_result":"no","negative_exclusion_result_but_positive_balance_change":"no","reported_statutory_excess":null,"identity_reconciliation_difference":0.0,"source_operating_reconciliation_difference":0.0,"source_report_year":2019,"document_type":"full_audit","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_pdf_pages":"19","balance_income_source_pdf_page":19,"balance_income_source_line":"Fund Balance Utilized                                                  $       2,650,000      $       2,400,000","source_inconsistency_note":null,"note":"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."},{"financial_year":2019,"period_kind":"calendar_year","fund_scope":"current_fund","accounting_basis":"NJ_regulatory_basis","reported_income_including_balance":75408057.0,"appropriated_balance_in_income":2650000.0,"income_excluding_appropriated_balance":72758057.0,"reported_expenditures":72740997.0,"reported_excess":2667060.0,"result_excluding_appropriated_balance":17060.0,"net_statutory_adjustments":0.0,"fund_balance_change":17060.0,"opening_balance":5400145.0,"closing_balance":5417205.0,"income_excluding_balance_to_expenditures":1.0002345307419969,"appropriated_balance_share_of_income":0.0351421334195098,"positive_reported_excess_but_negative_exclusion_result":"no","negative_exclusion_result_but_positive_balance_change":"no","reported_statutory_excess":3321833.0,"identity_reconciliation_difference":0.0,"source_operating_reconciliation_difference":0.0,"source_report_year":2020,"document_type":"full_audit","source_url":"https://ptboro.com/wp-content/uploads/2021/10/2020-AUDIT-REPORT.pdf","source_pdf_pages":"19","balance_income_source_pdf_page":19,"balance_income_source_line":"Fund Balance Utilized                                                 $       2,944,000   $       2,650,000","source_inconsistency_note":"Visually confirmed in 2020 audit Exhibit A-1, PDF page 19: the 2019 comparative prints statutory excess 3,321,833, while its operating excess, zero deferred adjustment, total and closing balance imply 2,667,060. Printed values are retained.","note":"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."},{"financial_year":2020,"period_kind":"calendar_year","fund_scope":"current_fund","accounting_basis":"NJ_regulatory_basis","reported_income_including_balance":77543788.0,"appropriated_balance_in_income":2944000.0,"income_excluding_appropriated_balance":74599788.0,"reported_expenditures":74561800.0,"reported_excess":2981988.0,"result_excluding_appropriated_balance":37988.0,"net_statutory_adjustments":26700.0,"fund_balance_change":64688.0,"opening_balance":5417205.0,"closing_balance":5481893.0,"income_excluding_balance_to_expenditures":1.000509483408394,"appropriated_balance_share_of_income":0.037965645939298194,"positive_reported_excess_but_negative_exclusion_result":"no","negative_exclusion_result_but_positive_balance_change":"no","reported_statutory_excess":3008688.0,"identity_reconciliation_difference":0.0,"source_operating_reconciliation_difference":0.0,"source_report_year":2021,"document_type":"full_audit","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_pdf_pages":"21","balance_income_source_pdf_page":21,"balance_income_source_line":"Fund Balance Utilized                                                     $    2,900,000   $       2,944,000","source_inconsistency_note":null,"note":"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."},{"financial_year":2021,"period_kind":"calendar_year","fund_scope":"current_fund","accounting_basis":"NJ_regulatory_basis","reported_income_including_balance":77703842.0,"appropriated_balance_in_income":2900000.0,"income_excluding_appropriated_balance":74803842.0,"reported_expenditures":75331842.0,"reported_excess":2372000.0,"result_excluding_appropriated_balance":-528000.0,"net_statutory_adjustments":75000.0,"fund_balance_change":-453000.0,"opening_balance":5481893.0,"closing_balance":5028893.0,"income_excluding_balance_to_expenditures":0.9929910116893199,"appropriated_balance_share_of_income":0.03732119191738293,"positive_reported_excess_but_negative_exclusion_result":"yes","negative_exclusion_result_but_positive_balance_change":"no","reported_statutory_excess":2447000.0,"identity_reconciliation_difference":0.0,"source_operating_reconciliation_difference":0.0,"source_report_year":2022,"document_type":"full_audit","source_url":"https://ptboro.com/wp-content/uploads/2024/02/2022-Issued-Financial-Statements.pdf","source_pdf_pages":"21","balance_income_source_pdf_page":21,"balance_income_source_line":"Fund Balance Utilized                                                 $     2,770,000   $       2,900,000","source_inconsistency_note":null,"note":"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."},{"financial_year":2022,"period_kind":"calendar_year","fund_scope":"current_fund","accounting_basis":"NJ_regulatory_basis","reported_income_including_balance":80003703.0,"appropriated_balance_in_income":2770000.0,"income_excluding_appropriated_balance":77233703.0,"reported_expenditures":77417732.0,"reported_excess":2585971.0,"result_excluding_appropriated_balance":-184029.0,"net_statutory_adjustments":0.0,"fund_balance_change":-184029.0,"opening_balance":5028893.0,"closing_balance":4844864.0,"income_excluding_balance_to_expenditures":0.9976229089222092,"appropriated_balance_share_of_income":0.03462339736949426,"positive_reported_excess_but_negative_exclusion_result":"yes","negative_exclusion_result_but_positive_balance_change":"no","reported_statutory_excess":2585971.0,"identity_reconciliation_difference":0.0,"source_operating_reconciliation_difference":0.0,"source_report_year":2023,"document_type":"full_audit","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_pdf_pages":"21","balance_income_source_pdf_page":21,"balance_income_source_line":"Fund Balance Utilized                                                 $         3,050,000   $       2,770,000","source_inconsistency_note":null,"note":"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."},{"financial_year":2023,"period_kind":"calendar_year","fund_scope":"current_fund","accounting_basis":"NJ_regulatory_basis","reported_income_including_balance":83316089.0,"appropriated_balance_in_income":3050000.0,"income_excluding_appropriated_balance":80266089.0,"reported_expenditures":80560202.0,"reported_excess":2755887.0,"result_excluding_appropriated_balance":-294113.0,"net_statutory_adjustments":0.0,"fund_balance_change":-294113.0,"opening_balance":4844864.0,"closing_balance":4550751.0,"income_excluding_balance_to_expenditures":0.9963491526498407,"appropriated_balance_share_of_income":0.03660757527876759,"positive_reported_excess_but_negative_exclusion_result":"yes","negative_exclusion_result_but_positive_balance_change":"no","reported_statutory_excess":2755887.0,"identity_reconciliation_difference":0.0,"source_operating_reconciliation_difference":0.0,"source_report_year":2023,"document_type":"full_audit","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_pdf_pages":"21","balance_income_source_pdf_page":21,"balance_income_source_line":"Fund Balance Utilized                                                 $         3,050,000   $       2,770,000","source_inconsistency_note":null,"note":"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."},{"financial_year":2024,"period_kind":"calendar_year","fund_scope":"current_fund","accounting_basis":"NJ_regulatory_basis","reported_income_including_balance":89970685.0,"appropriated_balance_in_income":2620000.0,"income_excluding_appropriated_balance":87350685.0,"reported_expenditures":87194031.0,"reported_excess":2776654.0,"result_excluding_appropriated_balance":156654.0,"net_statutory_adjustments":0.0,"fund_balance_change":156654.0,"opening_balance":4550751.0,"closing_balance":4707405.0,"income_excluding_balance_to_expenditures":1.0017966138071996,"appropriated_balance_share_of_income":0.02912059633646226,"positive_reported_excess_but_negative_exclusion_result":"no","negative_exclusion_result_but_positive_balance_change":"no","reported_statutory_excess":2776654.0,"identity_reconciliation_difference":0.0,"source_operating_reconciliation_difference":0.0,"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":"2","balance_income_source_pdf_page":2,"balance_income_source_line":"Fund Balance Utilized                                                                                            $           3,375,000         $           2,620,000","source_inconsistency_note":null,"note":"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."},{"financial_year":2025,"period_kind":"calendar_year","fund_scope":"current_fund","accounting_basis":"NJ_regulatory_basis","reported_income_including_balance":92558445.0,"appropriated_balance_in_income":3375000.0,"income_excluding_appropriated_balance":89183445.0,"reported_expenditures":89678177.0,"reported_excess":2880268.0,"result_excluding_appropriated_balance":-494732.0,"net_statutory_adjustments":824145.0,"fund_balance_change":329413.0,"opening_balance":4707405.0,"closing_balance":5036818.0,"income_excluding_balance_to_expenditures":0.9944832509251387,"appropriated_balance_share_of_income":0.03646344750065756,"positive_reported_excess_but_negative_exclusion_result":"yes","negative_exclusion_result_but_positive_balance_change":"yes","reported_statutory_excess":3704413.0,"identity_reconciliation_difference":0.0,"source_operating_reconciliation_difference":0.0,"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":"2","balance_income_source_pdf_page":2,"balance_income_source_line":"Fund Balance Utilized                                                                                            $           3,375,000         $           2,620,000","source_inconsistency_note":null,"note":"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."},{"financial_year":2006,"period_kind":"calendar_year","fund_scope":"utility_operating","accounting_basis":"NJ_regulatory_basis","reported_income_including_balance":5771361.0,"appropriated_balance_in_income":300000.0,"income_excluding_appropriated_balance":5471361.0,"reported_expenditures":4903414.0,"reported_excess":867947.0,"result_excluding_appropriated_balance":567947.0,"net_statutory_adjustments":0.0,"fund_balance_change":567947.0,"opening_balance":419683.0,"closing_balance":987630.0,"income_excluding_balance_to_expenditures":1.1158268504352273,"appropriated_balance_share_of_income":0.051980806606968445,"positive_reported_excess_but_negative_exclusion_result":"no","negative_exclusion_result_but_positive_balance_change":"no","reported_statutory_excess":867947.0,"identity_reconciliation_difference":0.0,"source_operating_reconciliation_difference":0.0,"source_report_year":2007,"document_type":"full_audit","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","source_pdf_pages":"29","balance_income_source_pdf_page":29,"balance_income_source_line":"|                    Fund Balance Appropriated                                                                                         $600,000                  300,000","source_inconsistency_note":null,"note":"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."},{"financial_year":2007,"period_kind":"calendar_year","fund_scope":"utility_operating","accounting_basis":"NJ_regulatory_basis","reported_income_including_balance":5948764.0,"appropriated_balance_in_income":600000.0,"income_excluding_appropriated_balance":5348764.0,"reported_expenditures":5606413.0,"reported_excess":342351.0,"result_excluding_appropriated_balance":-257649.0,"net_statutory_adjustments":0.0,"fund_balance_change":-257649.0,"opening_balance":987630.0,"closing_balance":729981.0,"income_excluding_balance_to_expenditures":0.9540438779661791,"appropriated_balance_share_of_income":0.10086128816002786,"positive_reported_excess_but_negative_exclusion_result":"yes","negative_exclusion_result_but_positive_balance_change":"no","reported_statutory_excess":342351.0,"identity_reconciliation_difference":0.0,"source_operating_reconciliation_difference":0.0,"source_report_year":2008,"document_type":"full_audit","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008PointPleasantBoroAudit.pdf","source_pdf_pages":"29","balance_income_source_pdf_page":29,"balance_income_source_line":"Fund Balance Appropriated                                                                                 $600,000                 600,000","source_inconsistency_note":null,"note":"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."},{"financial_year":2008,"period_kind":"calendar_year","fund_scope":"utility_operating","accounting_basis":"NJ_regulatory_basis","reported_income_including_balance":6121741.0,"appropriated_balance_in_income":600000.0,"income_excluding_appropriated_balance":5521741.0,"reported_expenditures":5578029.0,"reported_excess":543712.0,"result_excluding_appropriated_balance":-56288.0,"net_statutory_adjustments":0.0,"fund_balance_change":-56288.0,"opening_balance":729981.0,"closing_balance":673693.0,"income_excluding_balance_to_expenditures":0.9899089803943293,"appropriated_balance_share_of_income":0.09801133370392508,"positive_reported_excess_but_negative_exclusion_result":"yes","negative_exclusion_result_but_positive_balance_change":"no","reported_statutory_excess":543712.0,"identity_reconciliation_difference":0.0,"source_operating_reconciliation_difference":0.0,"source_report_year":2009,"document_type":"full_audit","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","source_pdf_pages":"29","balance_income_source_pdf_page":29,"balance_income_source_line":"Fund Balance Appropriated                                                            $595,800              600,000","source_inconsistency_note":null,"note":"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."},{"financial_year":2009,"period_kind":"calendar_year","fund_scope":"utility_operating","accounting_basis":"NJ_regulatory_basis","reported_income_including_balance":5854796.0,"appropriated_balance_in_income":595800.0,"income_excluding_appropriated_balance":5258996.0,"reported_expenditures":5872706.0,"reported_excess":-17910.0,"result_excluding_appropriated_balance":-613710.0,"net_statutory_adjustments":17910.0,"fund_balance_change":-595800.0,"opening_balance":673694.46,"closing_balance":77894.46,"income_excluding_balance_to_expenditures":0.8954979186766714,"appropriated_balance_share_of_income":0.1017627258063304,"positive_reported_excess_but_negative_exclusion_result":"no","negative_exclusion_result_but_positive_balance_change":"no","reported_statutory_excess":null,"identity_reconciliation_difference":0.0,"source_operating_reconciliation_difference":0.0,"source_report_year":2010,"document_type":"full_audit","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","source_pdf_pages":"34","balance_income_source_pdf_page":34,"balance_income_source_line":"Fund Balance Utilized                                                         D-3        $           77,492.00 $         595,800.00","source_inconsistency_note":null,"note":"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."},{"financial_year":2010,"period_kind":"calendar_year","fund_scope":"utility_operating","accounting_basis":"NJ_regulatory_basis","reported_income_including_balance":5560652.32,"appropriated_balance_in_income":77492.0,"income_excluding_appropriated_balance":5483160.32,"reported_expenditures":5814799.61,"reported_excess":-254147.29,"result_excluding_appropriated_balance":-331639.29,"net_statutory_adjustments":610101.06,"fund_balance_change":278461.77,"opening_balance":77894.46,"closing_balance":356356.23,"income_excluding_balance_to_expenditures":0.9429663423947295,"appropriated_balance_share_of_income":0.01393577507467685,"positive_reported_excess_but_negative_exclusion_result":"no","negative_exclusion_result_but_positive_balance_change":"yes","reported_statutory_excess":355953.77,"identity_reconciliation_difference":0.0,"source_operating_reconciliation_difference":0.0,"source_report_year":2011,"document_type":"full_audit","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","source_pdf_pages":"36","balance_income_source_pdf_page":36,"balance_income_source_line":"Fund Balance Utilized                                                                D-3         $          345,000.00 $            77,492.00","source_inconsistency_note":null,"note":"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."},{"financial_year":2011,"period_kind":"calendar_year","fund_scope":"utility_operating","accounting_basis":"NJ_regulatory_basis","reported_income_including_balance":6827188.0,"appropriated_balance_in_income":345000.0,"income_excluding_appropriated_balance":6482188.0,"reported_expenditures":6588223.0,"reported_excess":238965.0,"result_excluding_appropriated_balance":-106035.0,"net_statutory_adjustments":112866.0,"fund_balance_change":6831.0,"opening_balance":356356.0,"closing_balance":363187.0,"income_excluding_balance_to_expenditures":0.9839053717519883,"appropriated_balance_share_of_income":0.050533250292799904,"positive_reported_excess_but_negative_exclusion_result":"yes","negative_exclusion_result_but_positive_balance_change":"yes","reported_statutory_excess":351831.0,"identity_reconciliation_difference":0.0,"source_operating_reconciliation_difference":0.0,"source_report_year":2012,"document_type":"full_audit","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Audit-Report.pdf","source_pdf_pages":"16","balance_income_source_pdf_page":16,"balance_income_source_line":"Fund Balance Appropriated                                                                        $           167,520       $           345,000","source_inconsistency_note":null,"note":"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."},{"financial_year":2012,"period_kind":"calendar_year","fund_scope":"utility_operating","accounting_basis":"NJ_regulatory_basis","reported_income_including_balance":6360126.0,"appropriated_balance_in_income":167520.0,"income_excluding_appropriated_balance":6192606.0,"reported_expenditures":6606516.0,"reported_excess":-246390.0,"result_excluding_appropriated_balance":-413910.0,"net_statutory_adjustments":246390.0,"fund_balance_change":-167520.0,"opening_balance":363187.0,"closing_balance":195667.0,"income_excluding_balance_to_expenditures":0.9373482180320156,"appropriated_balance_share_of_income":0.02633910082913452,"positive_reported_excess_but_negative_exclusion_result":"no","negative_exclusion_result_but_positive_balance_change":"no","reported_statutory_excess":0.0,"identity_reconciliation_difference":0.0,"source_operating_reconciliation_difference":0.0,"source_report_year":2013,"document_type":"full_audit","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","source_pdf_pages":"30","balance_income_source_pdf_page":30,"balance_income_source_line":"Fund Balance Appropriated                                                      $            -     $         167,520","source_inconsistency_note":null,"note":"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."},{"financial_year":2013,"period_kind":"calendar_year","fund_scope":"utility_operating","accounting_basis":"NJ_regulatory_basis","reported_income_including_balance":6842694.0,"appropriated_balance_in_income":0.0,"income_excluding_appropriated_balance":6842694.0,"reported_expenditures":6507805.0,"reported_excess":334889.0,"result_excluding_appropriated_balance":334889.0,"net_statutory_adjustments":0.0,"fund_balance_change":334889.0,"opening_balance":195667.0,"closing_balance":530556.0,"income_excluding_balance_to_expenditures":1.0514595935188593,"appropriated_balance_share_of_income":0.0,"positive_reported_excess_but_negative_exclusion_result":"no","negative_exclusion_result_but_positive_balance_change":"no","reported_statutory_excess":334889.0,"identity_reconciliation_difference":0.0,"source_operating_reconciliation_difference":0.0,"source_report_year":2014,"document_type":"full_audit","source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/Audit-Report-20141.pdf","source_pdf_pages":"33","balance_income_source_pdf_page":33,"balance_income_source_line":"Fund Balance Appropriated                                                        $              -     $             -","source_inconsistency_note":null,"note":"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."},{"financial_year":2014,"period_kind":"calendar_year","fund_scope":"utility_operating","accounting_basis":"NJ_regulatory_basis","reported_income_including_balance":6911003.0,"appropriated_balance_in_income":0.0,"income_excluding_appropriated_balance":6911003.0,"reported_expenditures":6593184.0,"reported_excess":317819.0,"result_excluding_appropriated_balance":317819.0,"net_statutory_adjustments":122500.0,"fund_balance_change":440319.0,"opening_balance":530556.0,"closing_balance":970875.0,"income_excluding_balance_to_expenditures":1.0482041757063052,"appropriated_balance_share_of_income":0.0,"positive_reported_excess_but_negative_exclusion_result":"no","negative_exclusion_result_but_positive_balance_change":"no","reported_statutory_excess":440319.0,"identity_reconciliation_difference":0.0,"source_operating_reconciliation_difference":0.0,"source_report_year":2015,"document_type":"full_audit","source_url":"https://ptboro.com/wp-content/uploads/2014/10/2015-Audit-Report.pdf","source_pdf_pages":"31","balance_income_source_pdf_page":31,"balance_income_source_line":"Fund Balance Appropriated                                                                              $            732,226 \u00ab= $                   -","source_inconsistency_note":null,"note":"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."},{"financial_year":2015,"period_kind":"calendar_year","fund_scope":"utility_operating","accounting_basis":"NJ_regulatory_basis","reported_income_including_balance":7533862.0,"appropriated_balance_in_income":732226.0,"income_excluding_appropriated_balance":6801636.0,"reported_expenditures":7076325.0,"reported_excess":457537.0,"result_excluding_appropriated_balance":-274689.0,"net_statutory_adjustments":0.0,"fund_balance_change":-274689.0,"opening_balance":970875.0,"closing_balance":696186.0,"income_excluding_balance_to_expenditures":0.9611819694544838,"appropriated_balance_share_of_income":0.09719132099844674,"positive_reported_excess_but_negative_exclusion_result":"yes","negative_exclusion_result_but_positive_balance_change":"no","reported_statutory_excess":null,"identity_reconciliation_difference":0.0,"source_operating_reconciliation_difference":0.0,"source_report_year":2016,"document_type":"full_audit","source_url":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","source_pdf_pages":"35","balance_income_source_pdf_page":35,"balance_income_source_line":"Fund Balance Appropriated                                                        $          189,634   $         732,226","source_inconsistency_note":null,"note":"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."},{"financial_year":2016,"period_kind":"calendar_year","fund_scope":"utility_operating","accounting_basis":"NJ_regulatory_basis","reported_income_including_balance":6992410.0,"appropriated_balance_in_income":189634.0,"income_excluding_appropriated_balance":6802776.0,"reported_expenditures":6571400.0,"reported_excess":421010.0,"result_excluding_appropriated_balance":231376.0,"net_statutory_adjustments":0.0,"fund_balance_change":231376.0,"opening_balance":696186.0,"closing_balance":927562.0,"income_excluding_balance_to_expenditures":1.0352095443893234,"appropriated_balance_share_of_income":0.027119977232456335,"positive_reported_excess_but_negative_exclusion_result":"no","negative_exclusion_result_but_positive_balance_change":"no","reported_statutory_excess":null,"identity_reconciliation_difference":0.0,"source_operating_reconciliation_difference":0.0,"source_report_year":2017,"document_type":"full_audit","source_url":"https://ptboro.com/wp-content/uploads/2018/06/Issued-Financial-Statements.pdf","source_pdf_pages":"31","balance_income_source_pdf_page":31,"balance_income_source_line":"Fund Balance Appropriated                                                        $          500,272   $         189,634","source_inconsistency_note":null,"note":"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."},{"financial_year":2017,"period_kind":"calendar_year","fund_scope":"utility_operating","accounting_basis":"NJ_regulatory_basis","reported_income_including_balance":7143665.0,"appropriated_balance_in_income":500272.0,"income_excluding_appropriated_balance":6643393.0,"reported_expenditures":6777138.0,"reported_excess":366527.0,"result_excluding_appropriated_balance":-133745.0,"net_statutory_adjustments":0.0,"fund_balance_change":-133745.0,"opening_balance":927562.0,"closing_balance":793817.0,"income_excluding_balance_to_expenditures":0.9802652683182783,"appropriated_balance_share_of_income":0.0700301595889505,"positive_reported_excess_but_negative_exclusion_result":"yes","negative_exclusion_result_but_positive_balance_change":"no","reported_statutory_excess":366527.0,"identity_reconciliation_difference":0.0,"source_operating_reconciliation_difference":0.0,"source_report_year":2018,"document_type":"full_audit","source_url":"https://ptboro.com/wp-content/uploads/2019/08/2018-Audit-Final.pdf","source_pdf_pages":"31","balance_income_source_pdf_page":31,"balance_income_source_line":"Fund Balance Appropriated                                                        $      378,652      $         500,272","source_inconsistency_note":null,"note":"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."},{"financial_year":2018,"period_kind":"calendar_year","fund_scope":"utility_operating","accounting_basis":"NJ_regulatory_basis","reported_income_including_balance":7146010.0,"appropriated_balance_in_income":378652.0,"income_excluding_appropriated_balance":6767358.0,"reported_expenditures":6750909.0,"reported_excess":395101.0,"result_excluding_appropriated_balance":16449.0,"net_statutory_adjustments":145000.0,"fund_balance_change":161449.0,"opening_balance":793817.0,"closing_balance":955266.0,"income_excluding_balance_to_expenditures":1.0024365607653725,"appropriated_balance_share_of_income":0.05298789114484866,"positive_reported_excess_but_negative_exclusion_result":"no","negative_exclusion_result_but_positive_balance_change":"no","reported_statutory_excess":540101.0,"identity_reconciliation_difference":0.0,"source_operating_reconciliation_difference":0.0,"source_report_year":2019,"document_type":"full_audit","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_pdf_pages":"31","balance_income_source_pdf_page":31,"balance_income_source_line":"Fund Balance Appropriated                                                    $     571,245   $         378,652","source_inconsistency_note":null,"note":"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."},{"financial_year":2019,"period_kind":"calendar_year","fund_scope":"utility_operating","accounting_basis":"NJ_regulatory_basis","reported_income_including_balance":7434694.0,"appropriated_balance_in_income":571245.0,"income_excluding_appropriated_balance":6863449.0,"reported_expenditures":7138528.0,"reported_excess":296166.0,"result_excluding_appropriated_balance":-275079.0,"net_statutory_adjustments":67750.0,"fund_balance_change":-207329.0,"opening_balance":955266.0,"closing_balance":747937.0,"income_excluding_balance_to_expenditures":0.9614655850617942,"appropriated_balance_share_of_income":0.07683503853689204,"positive_reported_excess_but_negative_exclusion_result":"yes","negative_exclusion_result_but_positive_balance_change":"no","reported_statutory_excess":363916.0,"identity_reconciliation_difference":0.0,"source_operating_reconciliation_difference":0.0,"source_report_year":2020,"document_type":"full_audit","source_url":"https://ptboro.com/wp-content/uploads/2021/10/2020-AUDIT-REPORT.pdf","source_pdf_pages":"31","balance_income_source_pdf_page":31,"balance_income_source_line":"Fund Balance Appropriated                                                       $      571,245      $         571,245","source_inconsistency_note":null,"note":"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."},{"financial_year":2020,"period_kind":"calendar_year","fund_scope":"utility_operating","accounting_basis":"NJ_regulatory_basis","reported_income_including_balance":7866258.0,"appropriated_balance_in_income":571245.0,"income_excluding_appropriated_balance":7295013.0,"reported_expenditures":7352380.0,"reported_excess":513878.0,"result_excluding_appropriated_balance":-57367.0,"net_statutory_adjustments":0.0,"fund_balance_change":-57367.0,"opening_balance":747937.0,"closing_balance":690570.0,"income_excluding_balance_to_expenditures":0.9921974925126286,"appropriated_balance_share_of_income":0.07261966236042601,"positive_reported_excess_but_negative_exclusion_result":"yes","negative_exclusion_result_but_positive_balance_change":"no","reported_statutory_excess":null,"identity_reconciliation_difference":0.0,"source_operating_reconciliation_difference":0.0,"source_report_year":2021,"document_type":"full_audit","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_pdf_pages":"33","balance_income_source_pdf_page":33,"balance_income_source_line":"Fund Balance Appropriated                                                       $          471,000   $         571,245","source_inconsistency_note":null,"note":"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."},{"financial_year":2021,"period_kind":"calendar_year","fund_scope":"utility_operating","accounting_basis":"NJ_regulatory_basis","reported_income_including_balance":8237062.0,"appropriated_balance_in_income":471000.0,"income_excluding_appropriated_balance":7766062.0,"reported_expenditures":7496728.0,"reported_excess":740334.0,"result_excluding_appropriated_balance":269334.0,"net_statutory_adjustments":0.0,"fund_balance_change":269334.0,"opening_balance":690570.0,"closing_balance":959904.0,"income_excluding_balance_to_expenditures":1.0359268736974316,"appropriated_balance_share_of_income":0.05718058210560999,"positive_reported_excess_but_negative_exclusion_result":"no","negative_exclusion_result_but_positive_balance_change":"no","reported_statutory_excess":740334.0,"identity_reconciliation_difference":0.0,"source_operating_reconciliation_difference":0.0,"source_report_year":2022,"document_type":"full_audit","source_url":"https://ptboro.com/wp-content/uploads/2024/02/2022-Issued-Financial-Statements.pdf","source_pdf_pages":"33","balance_income_source_pdf_page":33,"balance_income_source_line":"Fund Balance Appropriated                                                          $     477,959   $         471,000","source_inconsistency_note":null,"note":"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."},{"financial_year":2022,"period_kind":"calendar_year","fund_scope":"utility_operating","accounting_basis":"NJ_regulatory_basis","reported_income_including_balance":7713851.0,"appropriated_balance_in_income":477959.0,"income_excluding_appropriated_balance":7235892.0,"reported_expenditures":7511230.0,"reported_excess":202621.0,"result_excluding_appropriated_balance":-275338.0,"net_statutory_adjustments":108000.0,"fund_balance_change":-167338.0,"opening_balance":959404.0,"closing_balance":792066.0,"income_excluding_balance_to_expenditures":0.9633431541838021,"appropriated_balance_share_of_income":0.061961139773117214,"positive_reported_excess_but_negative_exclusion_result":"yes","negative_exclusion_result_but_positive_balance_change":"no","reported_statutory_excess":310621.0,"identity_reconciliation_difference":0.0,"source_operating_reconciliation_difference":0.0,"source_report_year":2023,"document_type":"full_audit","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_pdf_pages":"33","balance_income_source_pdf_page":33,"balance_income_source_line":"Fund Balance Appropriated                                                        $          556,293   $         477,959","source_inconsistency_note":null,"note":"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."},{"financial_year":2023,"period_kind":"calendar_year","fund_scope":"utility_operating","accounting_basis":"NJ_regulatory_basis","reported_income_including_balance":7967136.0,"appropriated_balance_in_income":556293.0,"income_excluding_appropriated_balance":7410843.0,"reported_expenditures":7418818.0,"reported_excess":548318.0,"result_excluding_appropriated_balance":-7975.0,"net_statutory_adjustments":17350.0,"fund_balance_change":9375.0,"opening_balance":792066.0,"closing_balance":801441.0,"income_excluding_balance_to_expenditures":0.9989250309146281,"appropriated_balance_share_of_income":0.06982345977274644,"positive_reported_excess_but_negative_exclusion_result":"yes","negative_exclusion_result_but_positive_balance_change":"yes","reported_statutory_excess":565668.0,"identity_reconciliation_difference":0.0,"source_operating_reconciliation_difference":0.0,"source_report_year":2023,"document_type":"full_audit","source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","source_pdf_pages":"33","balance_income_source_pdf_page":33,"balance_income_source_line":"Fund Balance Appropriated                                                        $          556,293   $         477,959","source_inconsistency_note":null,"note":"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."},{"financial_year":2024,"period_kind":"calendar_year","fund_scope":"utility_operating","accounting_basis":"NJ_regulatory_basis","reported_income_including_balance":8262770.0,"appropriated_balance_in_income":493691.0,"income_excluding_appropriated_balance":7769079.0,"reported_expenditures":7554691.0,"reported_excess":708079.0,"result_excluding_appropriated_balance":214388.0,"net_statutory_adjustments":0.0,"fund_balance_change":214388.0,"opening_balance":801441.0,"closing_balance":1015829.0,"income_excluding_balance_to_expenditures":1.0283781295621488,"appropriated_balance_share_of_income":0.05974884935681376,"positive_reported_excess_but_negative_exclusion_result":"no","negative_exclusion_result_but_positive_balance_change":"no","reported_statutory_excess":708079.0,"identity_reconciliation_difference":0.0,"source_operating_reconciliation_difference":0.0,"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","balance_income_source_pdf_page":3,"balance_income_source_line":"Surplus Anticipated                                                                                $            632,099 $            493,691                             \u2018","source_inconsistency_note":null,"note":"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."},{"financial_year":2025,"period_kind":"calendar_year","fund_scope":"utility_operating","accounting_basis":"NJ_regulatory_basis","reported_income_including_balance":8813333.0,"appropriated_balance_in_income":632099.0,"income_excluding_appropriated_balance":8181234.0,"reported_expenditures":8380046.0,"reported_excess":433287.0,"result_excluding_appropriated_balance":-198812.0,"net_statutory_adjustments":360000.0,"fund_balance_change":161188.0,"opening_balance":1015829.0,"closing_balance":1177017.0,"income_excluding_balance_to_expenditures":0.9762755478907872,"appropriated_balance_share_of_income":0.0717207667065343,"positive_reported_excess_but_negative_exclusion_result":"yes","negative_exclusion_result_but_positive_balance_change":"yes","reported_statutory_excess":793287.0,"identity_reconciliation_difference":0.0,"source_operating_reconciliation_difference":0.0,"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","balance_income_source_pdf_page":3,"balance_income_source_line":"Surplus Anticipated                                                                                $            632,099 $            493,691                             \u2018","source_inconsistency_note":null,"note":"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."}]