[{"financial_year":2007,"period_kind":"calendar_year","fund_scope":"utility_operating","original_budget_total":5608588.0,"original_anticipated_surplus":600000.0,"original_non_surplus_revenues":5008588.0,"original_budget_non_surplus_share":0.8930212024844756,"audited_income_excluding_appropriated_balance":5348764.0,"audited_regulatory_expenditures":5606413.0,"audited_balance_appropriation":600000.0,"audited_exclusion_result":-257649.0,"audited_exclusion_income_to_expenditures":0.9540438779661791,"income_excluding_balance_less_original_non_surplus_budget":340176.0,"statement_expenditures_less_original_appropriations":-2175.0,"audited_appropriation_less_budget_surplus":0.0,"comparison_status":"available_with_different_statement_budget_bases","audit_report_year":2008,"budget_document_type":"adopted_budget_reported_in_audit","budget_source_url":"https://ptboro.com/wp-content/uploads/2014/10/2007-Audit-Report.pdf","audit_source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008PointPleasantBoroAudit.pdf","note":"Same utility operating fund and calendar year, original budget versus latest archived regulatory audit vintage. Statement income excluding the operating-balance appropriation can still contain other credits and capital-fund contributions; statement charges may reflect modified appropriations, reserves and adjustments. Differences are descriptive cross-basis comparisons, not asserted budget forecast errors, cash collection shortfalls or unauthorized spending. 2012 retains the budget's printed cents and the audit's rounded values. Unavailable audits remain blank."},{"financial_year":2008,"period_kind":"calendar_year","fund_scope":"utility_operating","original_budget_total":5578029.0,"original_anticipated_surplus":600000.0,"original_non_surplus_revenues":4978029.0,"original_budget_non_surplus_share":0.8924351235893538,"audited_income_excluding_appropriated_balance":5521741.0,"audited_regulatory_expenditures":5578029.0,"audited_balance_appropriation":600000.0,"audited_exclusion_result":-56288.0,"audited_exclusion_income_to_expenditures":0.9899089803943293,"income_excluding_balance_less_original_non_surplus_budget":543712.0,"statement_expenditures_less_original_appropriations":0.0,"audited_appropriation_less_budget_surplus":0.0,"comparison_status":"available_with_different_statement_budget_bases","audit_report_year":2009,"budget_document_type":"adopted_budget_reported_in_audit","budget_source_url":"https://ptboro.com/wp-content/uploads/2014/10/2008PointPleasantBoroAudit.pdf","audit_source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","note":"Same utility operating fund and calendar year, original budget versus latest archived regulatory audit vintage. Statement income excluding the operating-balance appropriation can still contain other credits and capital-fund contributions; statement charges may reflect modified appropriations, reserves and adjustments. Differences are descriptive cross-basis comparisons, not asserted budget forecast errors, cash collection shortfalls or unauthorized spending. 2012 retains the budget's printed cents and the audit's rounded values. Unavailable audits remain blank."},{"financial_year":2009,"period_kind":"calendar_year","fund_scope":"utility_operating","original_budget_total":5903872.0,"original_anticipated_surplus":595800.0,"original_non_surplus_revenues":5308072.0,"original_budget_non_surplus_share":0.8990831779550776,"audited_income_excluding_appropriated_balance":5258996.0,"audited_regulatory_expenditures":5872706.0,"audited_balance_appropriation":595800.0,"audited_exclusion_result":-613710.0,"audited_exclusion_income_to_expenditures":0.8954979186766714,"income_excluding_balance_less_original_non_surplus_budget":-49076.0,"statement_expenditures_less_original_appropriations":-31166.0,"audited_appropriation_less_budget_surplus":0.0,"comparison_status":"available_with_different_statement_budget_bases","audit_report_year":2010,"budget_document_type":"adopted_budget_reported_in_audit","budget_source_url":"https://ptboro.com/wp-content/uploads/2014/10/2009Pt.PleasantBoroughAudit.pdf","audit_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","note":"Same utility operating fund and calendar year, original budget versus latest archived regulatory audit vintage. Statement income excluding the operating-balance appropriation can still contain other credits and capital-fund contributions; statement charges may reflect modified appropriations, reserves and adjustments. Differences are descriptive cross-basis comparisons, not asserted budget forecast errors, cash collection shortfalls or unauthorized spending. 2012 retains the budget's printed cents and the audit's rounded values. Unavailable audits remain blank."},{"financial_year":2010,"period_kind":"calendar_year","fund_scope":"utility_operating","original_budget_total":5186788.0,"original_anticipated_surplus":77492.0,"original_non_surplus_revenues":5109296.0,"original_budget_non_surplus_share":0.9850597325358199,"audited_income_excluding_appropriated_balance":5483160.32,"audited_regulatory_expenditures":5814799.61,"audited_balance_appropriation":77492.0,"audited_exclusion_result":-331639.29,"audited_exclusion_income_to_expenditures":0.9429663423947295,"income_excluding_balance_less_original_non_surplus_budget":373864.32,"statement_expenditures_less_original_appropriations":628011.61,"audited_appropriation_less_budget_surplus":0.0,"comparison_status":"available_with_different_statement_budget_bases","audit_report_year":2011,"budget_document_type":"adopted_budget_reported_in_audit","budget_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2010-Audit-Report-Point-Pleasant-Boro.pdf","audit_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","note":"Same utility operating fund and calendar year, original budget versus latest archived regulatory audit vintage. Statement income excluding the operating-balance appropriation can still contain other credits and capital-fund contributions; statement charges may reflect modified appropriations, reserves and adjustments. Differences are descriptive cross-basis comparisons, not asserted budget forecast errors, cash collection shortfalls or unauthorized spending. 2012 retains the budget's printed cents and the audit's rounded values. Unavailable audits remain blank."},{"financial_year":2011,"period_kind":"calendar_year","fund_scope":"utility_operating","original_budget_total":6475421.0,"original_anticipated_surplus":345000.0,"original_non_surplus_revenues":6130421.0,"original_budget_non_surplus_share":0.9467216108419824,"audited_income_excluding_appropriated_balance":6482188.0,"audited_regulatory_expenditures":6588223.0,"audited_balance_appropriation":345000.0,"audited_exclusion_result":-106035.0,"audited_exclusion_income_to_expenditures":0.9839053717519883,"income_excluding_balance_less_original_non_surplus_budget":351767.0,"statement_expenditures_less_original_appropriations":112802.0,"audited_appropriation_less_budget_surplus":0.0,"comparison_status":"available_with_different_statement_budget_bases","audit_report_year":2012,"budget_document_type":"adopted_budget_reported_in_audit","budget_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2011-Audit-Report-Point-Pleasant-Boro.pdf","audit_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Audit-Report.pdf","note":"Same utility operating fund and calendar year, original budget versus latest archived regulatory audit vintage. Statement income excluding the operating-balance appropriation can still contain other credits and capital-fund contributions; statement charges may reflect modified appropriations, reserves and adjustments. Differences are descriptive cross-basis comparisons, not asserted budget forecast errors, cash collection shortfalls or unauthorized spending. 2012 retains the budget's printed cents and the audit's rounded values. Unavailable audits remain blank."},{"financial_year":2012,"period_kind":"calendar_year","fund_scope":"utility_operating","original_budget_total":6611141.1,"original_anticipated_surplus":167520.1,"original_non_surplus_revenues":6443621.0,"original_budget_non_surplus_share":0.9746609401514664,"audited_income_excluding_appropriated_balance":6192606.0,"audited_regulatory_expenditures":6606516.0,"audited_balance_appropriation":167520.0,"audited_exclusion_result":-413910.0,"audited_exclusion_income_to_expenditures":0.9373482180320156,"income_excluding_balance_less_original_non_surplus_budget":-251015.0,"statement_expenditures_less_original_appropriations":-4625.1,"audited_appropriation_less_budget_surplus":-0.1,"comparison_status":"available_with_different_statement_budget_bases","audit_report_year":2013,"budget_document_type":"adopted_budget_schedule","budget_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2012-Adopted-Budget.pdf","audit_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","note":"Same utility operating fund and calendar year, original budget versus latest archived regulatory audit vintage. Statement income excluding the operating-balance appropriation can still contain other credits and capital-fund contributions; statement charges may reflect modified appropriations, reserves and adjustments. Differences are descriptive cross-basis comparisons, not asserted budget forecast errors, cash collection shortfalls or unauthorized spending. 2012 retains the budget's printed cents and the audit's rounded values. Unavailable audits remain blank."},{"financial_year":2013,"period_kind":"calendar_year","fund_scope":"utility_operating","original_budget_total":6507805.0,"original_anticipated_surplus":0.0,"original_non_surplus_revenues":6507805.0,"original_budget_non_surplus_share":1.0,"audited_income_excluding_appropriated_balance":6842694.0,"audited_regulatory_expenditures":6507805.0,"audited_balance_appropriation":0.0,"audited_exclusion_result":334889.0,"audited_exclusion_income_to_expenditures":1.0514595935188593,"income_excluding_balance_less_original_non_surplus_budget":334889.0,"statement_expenditures_less_original_appropriations":0.0,"audited_appropriation_less_budget_surplus":0.0,"comparison_status":"available_with_different_statement_budget_bases","audit_report_year":2014,"budget_document_type":"adopted_budget_reported_in_audit","budget_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/2013-Audit-Report.pdf","audit_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/Audit-Report-20141.pdf","note":"Same utility operating fund and calendar year, original budget versus latest archived regulatory audit vintage. Statement income excluding the operating-balance appropriation can still contain other credits and capital-fund contributions; statement charges may reflect modified appropriations, reserves and adjustments. Differences are descriptive cross-basis comparisons, not asserted budget forecast errors, cash collection shortfalls or unauthorized spending. 2012 retains the budget's printed cents and the audit's rounded values. Unavailable audits remain blank."},{"financial_year":2014,"period_kind":"calendar_year","fund_scope":"utility_operating","original_budget_total":6470684.0,"original_anticipated_surplus":0.0,"original_non_surplus_revenues":6470684.0,"original_budget_non_surplus_share":1.0,"audited_income_excluding_appropriated_balance":6911003.0,"audited_regulatory_expenditures":6593184.0,"audited_balance_appropriation":0.0,"audited_exclusion_result":317819.0,"audited_exclusion_income_to_expenditures":1.0482041757063052,"income_excluding_balance_less_original_non_surplus_budget":440319.0,"statement_expenditures_less_original_appropriations":122500.0,"audited_appropriation_less_budget_surplus":0.0,"comparison_status":"available_with_different_statement_budget_bases","audit_report_year":2015,"budget_document_type":"adopted_budget_reported_in_audit","budget_source_url":"http://pointboro.wpengine.com/wp-content/uploads/2014/10/Audit-Report-20141.pdf","audit_source_url":"https://ptboro.com/wp-content/uploads/2014/10/2015-Audit-Report.pdf","note":"Same utility operating fund and calendar year, original budget versus latest archived regulatory audit vintage. Statement income excluding the operating-balance appropriation can still contain other credits and capital-fund contributions; statement charges may reflect modified appropriations, reserves and adjustments. Differences are descriptive cross-basis comparisons, not asserted budget forecast errors, cash collection shortfalls or unauthorized spending. 2012 retains the budget's printed cents and the audit's rounded values. Unavailable audits remain blank."},{"financial_year":2015,"period_kind":"calendar_year","fund_scope":"utility_operating","original_budget_total":7071226.0,"original_anticipated_surplus":732226.0,"original_non_surplus_revenues":6339000.0,"original_budget_non_surplus_share":0.8964499225452559,"audited_income_excluding_appropriated_balance":6801636.0,"audited_regulatory_expenditures":7076325.0,"audited_balance_appropriation":732226.0,"audited_exclusion_result":-274689.0,"audited_exclusion_income_to_expenditures":0.9611819694544838,"income_excluding_balance_less_original_non_surplus_budget":462636.0,"statement_expenditures_less_original_appropriations":5099.0,"audited_appropriation_less_budget_surplus":0.0,"comparison_status":"available_with_different_statement_budget_bases","audit_report_year":2016,"budget_document_type":"adopted_budget_reported_in_audit","budget_source_url":"https://ptboro.com/wp-content/uploads/2014/10/2015-Audit-Report.pdf","audit_source_url":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","note":"Same utility operating fund and calendar year, original budget versus latest archived regulatory audit vintage. Statement income excluding the operating-balance appropriation can still contain other credits and capital-fund contributions; statement charges may reflect modified appropriations, reserves and adjustments. Differences are descriptive cross-basis comparisons, not asserted budget forecast errors, cash collection shortfalls or unauthorized spending. 2012 retains the budget's printed cents and the audit's rounded values. Unavailable audits remain blank."},{"financial_year":2016,"period_kind":"calendar_year","fund_scope":"utility_operating","original_budget_total":6570634.0,"original_anticipated_surplus":189634.0,"original_non_surplus_revenues":6381000.0,"original_budget_non_surplus_share":0.9711391625222163,"audited_income_excluding_appropriated_balance":6802776.0,"audited_regulatory_expenditures":6571400.0,"audited_balance_appropriation":189634.0,"audited_exclusion_result":231376.0,"audited_exclusion_income_to_expenditures":1.0352095443893234,"income_excluding_balance_less_original_non_surplus_budget":421776.0,"statement_expenditures_less_original_appropriations":766.0,"audited_appropriation_less_budget_surplus":0.0,"comparison_status":"available_with_different_statement_budget_bases","audit_report_year":2017,"budget_document_type":"adopted_budget_reported_in_audit","budget_source_url":"https://ptboro.com/wp-content/uploads/2017/08/Audit-Final-2016.pdf","audit_source_url":"https://ptboro.com/wp-content/uploads/2018/06/Issued-Financial-Statements.pdf","note":"Same utility operating fund and calendar year, original budget versus latest archived regulatory audit vintage. Statement income excluding the operating-balance appropriation can still contain other credits and capital-fund contributions; statement charges may reflect modified appropriations, reserves and adjustments. Differences are descriptive cross-basis comparisons, not asserted budget forecast errors, cash collection shortfalls or unauthorized spending. 2012 retains the budget's printed cents and the audit's rounded values. Unavailable audits remain blank."},{"financial_year":2017,"period_kind":"calendar_year","fund_scope":"utility_operating","original_budget_total":6805272.0,"original_anticipated_surplus":500272.0,"original_non_surplus_revenues":6305000.0,"original_budget_non_surplus_share":0.9264875819805586,"audited_income_excluding_appropriated_balance":6643393.0,"audited_regulatory_expenditures":6777138.0,"audited_balance_appropriation":500272.0,"audited_exclusion_result":-133745.0,"audited_exclusion_income_to_expenditures":0.9802652683182783,"income_excluding_balance_less_original_non_surplus_budget":338393.0,"statement_expenditures_less_original_appropriations":-28134.0,"audited_appropriation_less_budget_surplus":0.0,"comparison_status":"available_with_different_statement_budget_bases","audit_report_year":2018,"budget_document_type":"adopted_budget_reported_in_audit","budget_source_url":"https://ptboro.com/wp-content/uploads/2018/06/Issued-Financial-Statements.pdf","audit_source_url":"https://ptboro.com/wp-content/uploads/2019/08/2018-Audit-Final.pdf","note":"Same utility operating fund and calendar year, original budget versus latest archived regulatory audit vintage. Statement income excluding the operating-balance appropriation can still contain other credits and capital-fund contributions; statement charges may reflect modified appropriations, reserves and adjustments. Differences are descriptive cross-basis comparisons, not asserted budget forecast errors, cash collection shortfalls or unauthorized spending. 2012 retains the budget's printed cents and the audit's rounded values. Unavailable audits remain blank."},{"financial_year":2018,"period_kind":"calendar_year","fund_scope":"utility_operating","original_budget_total":6663652.0,"original_anticipated_surplus":378652.0,"original_non_surplus_revenues":6285000.0,"original_budget_non_surplus_share":0.9431765044152965,"audited_income_excluding_appropriated_balance":6767358.0,"audited_regulatory_expenditures":6750909.0,"audited_balance_appropriation":378652.0,"audited_exclusion_result":16449.0,"audited_exclusion_income_to_expenditures":1.0024365607653725,"income_excluding_balance_less_original_non_surplus_budget":482358.0,"statement_expenditures_less_original_appropriations":87257.0,"audited_appropriation_less_budget_surplus":0.0,"comparison_status":"available_with_different_statement_budget_bases","audit_report_year":2019,"budget_document_type":"adopted_budget_reported_in_audit","budget_source_url":"https://ptboro.com/wp-content/uploads/2019/08/2018-Audit-Final.pdf","audit_source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","note":"Same utility operating fund and calendar year, original budget versus latest archived regulatory audit vintage. Statement income excluding the operating-balance appropriation can still contain other credits and capital-fund contributions; statement charges may reflect modified appropriations, reserves and adjustments. Differences are descriptive cross-basis comparisons, not asserted budget forecast errors, cash collection shortfalls or unauthorized spending. 2012 retains the budget's printed cents and the audit's rounded values. Unavailable audits remain blank."},{"financial_year":2019,"period_kind":"calendar_year","fund_scope":"utility_operating","original_budget_total":7066245.0,"original_anticipated_surplus":571245.0,"original_non_surplus_revenues":6495000.0,"original_budget_non_surplus_share":0.9191586196063114,"audited_income_excluding_appropriated_balance":6863449.0,"audited_regulatory_expenditures":7138528.0,"audited_balance_appropriation":571245.0,"audited_exclusion_result":-275079.0,"audited_exclusion_income_to_expenditures":0.9614655850617942,"income_excluding_balance_less_original_non_surplus_budget":368449.0,"statement_expenditures_less_original_appropriations":72283.0,"audited_appropriation_less_budget_surplus":0.0,"comparison_status":"available_with_different_statement_budget_bases","audit_report_year":2020,"budget_document_type":"adopted_budget_reported_in_audit","budget_source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","audit_source_url":"https://ptboro.com/wp-content/uploads/2021/10/2020-AUDIT-REPORT.pdf","note":"Same utility operating fund and calendar year, original budget versus latest archived regulatory audit vintage. Statement income excluding the operating-balance appropriation can still contain other credits and capital-fund contributions; statement charges may reflect modified appropriations, reserves and adjustments. Differences are descriptive cross-basis comparisons, not asserted budget forecast errors, cash collection shortfalls or unauthorized spending. 2012 retains the budget's printed cents and the audit's rounded values. Unavailable audits remain blank."},{"financial_year":2020,"period_kind":"calendar_year","fund_scope":"utility_operating","original_budget_total":7415875.0,"original_anticipated_surplus":571245.0,"original_non_surplus_revenues":6844630.0,"original_budget_non_surplus_share":0.9229699799416792,"audited_income_excluding_appropriated_balance":7295013.0,"audited_regulatory_expenditures":7352380.0,"audited_balance_appropriation":571245.0,"audited_exclusion_result":-57367.0,"audited_exclusion_income_to_expenditures":0.9921974925126286,"income_excluding_balance_less_original_non_surplus_budget":450383.0,"statement_expenditures_less_original_appropriations":-63495.0,"audited_appropriation_less_budget_surplus":0.0,"comparison_status":"available_with_different_statement_budget_bases","audit_report_year":2021,"budget_document_type":"adopted_budget_reported_in_audit","budget_source_url":"https://ptboro.com/wp-content/uploads/2021/10/2020-AUDIT-REPORT.pdf","audit_source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","note":"Same utility operating fund and calendar year, original budget versus latest archived regulatory audit vintage. Statement income excluding the operating-balance appropriation can still contain other credits and capital-fund contributions; statement charges may reflect modified appropriations, reserves and adjustments. Differences are descriptive cross-basis comparisons, not asserted budget forecast errors, cash collection shortfalls or unauthorized spending. 2012 retains the budget's printed cents and the audit's rounded values. Unavailable audits remain blank."},{"financial_year":2021,"period_kind":"calendar_year","fund_scope":"utility_operating","original_budget_total":7505783.0,"original_anticipated_surplus":471000.0,"original_non_surplus_revenues":7034783.0,"original_budget_non_surplus_share":0.9372483856780831,"audited_income_excluding_appropriated_balance":7766062.0,"audited_regulatory_expenditures":7496728.0,"audited_balance_appropriation":471000.0,"audited_exclusion_result":269334.0,"audited_exclusion_income_to_expenditures":1.0359268736974316,"income_excluding_balance_less_original_non_surplus_budget":731279.0,"statement_expenditures_less_original_appropriations":-9055.0,"audited_appropriation_less_budget_surplus":0.0,"comparison_status":"available_with_different_statement_budget_bases","audit_report_year":2022,"budget_document_type":"adopted_budget_reported_in_audit","budget_source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","audit_source_url":"https://ptboro.com/wp-content/uploads/2024/02/2022-Issued-Financial-Statements.pdf","note":"Same utility operating fund and calendar year, original budget versus latest archived regulatory audit vintage. Statement income excluding the operating-balance appropriation can still contain other credits and capital-fund contributions; statement charges may reflect modified appropriations, reserves and adjustments. Differences are descriptive cross-basis comparisons, not asserted budget forecast errors, cash collection shortfalls or unauthorized spending. 2012 retains the budget's printed cents and the audit's rounded values. Unavailable audits remain blank."},{"financial_year":2022,"period_kind":"calendar_year","fund_scope":"utility_operating","original_budget_total":7405244.0,"original_anticipated_surplus":477959.0,"original_non_surplus_revenues":6927285.0,"original_budget_non_surplus_share":0.935456684479269,"audited_income_excluding_appropriated_balance":7235892.0,"audited_regulatory_expenditures":7511230.0,"audited_balance_appropriation":477959.0,"audited_exclusion_result":-275338.0,"audited_exclusion_income_to_expenditures":0.9633431541838021,"income_excluding_balance_less_original_non_surplus_budget":308607.0,"statement_expenditures_less_original_appropriations":105986.0,"audited_appropriation_less_budget_surplus":0.0,"comparison_status":"available_with_different_statement_budget_bases","audit_report_year":2023,"budget_document_type":"adopted_budget_reported_in_audit","budget_source_url":"https://ptboro.com/wp-content/uploads/2024/02/2022-Issued-Financial-Statements.pdf","audit_source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","note":"Same utility operating fund and calendar year, original budget versus latest archived regulatory audit vintage. Statement income excluding the operating-balance appropriation can still contain other credits and capital-fund contributions; statement charges may reflect modified appropriations, reserves and adjustments. Differences are descriptive cross-basis comparisons, not asserted budget forecast errors, cash collection shortfalls or unauthorized spending. 2012 retains the budget's printed cents and the audit's rounded values. Unavailable audits remain blank."},{"financial_year":2023,"period_kind":"calendar_year","fund_scope":"utility_operating","original_budget_total":7389293.0,"original_anticipated_surplus":556293.0,"original_non_surplus_revenues":6833000.0,"original_budget_non_surplus_share":0.9247163429573032,"audited_income_excluding_appropriated_balance":7410843.0,"audited_regulatory_expenditures":7418818.0,"audited_balance_appropriation":556293.0,"audited_exclusion_result":-7975.0,"audited_exclusion_income_to_expenditures":0.9989250309146281,"income_excluding_balance_less_original_non_surplus_budget":577843.0,"statement_expenditures_less_original_appropriations":29525.0,"audited_appropriation_less_budget_surplus":0.0,"comparison_status":"available_with_different_statement_budget_bases","audit_report_year":2023,"budget_document_type":"adopted_budget_reported_in_audit","budget_source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","audit_source_url":"https://ptboro.com/wp-content/uploads/2024/07/2023-Issued-Financial-Statements.pdf","note":"Same utility operating fund and calendar year, original budget versus latest archived regulatory audit vintage. Statement income excluding the operating-balance appropriation can still contain other credits and capital-fund contributions; statement charges may reflect modified appropriations, reserves and adjustments. Differences are descriptive cross-basis comparisons, not asserted budget forecast errors, cash collection shortfalls or unauthorized spending. 2012 retains the budget's printed cents and the audit's rounded values. Unavailable audits remain blank."},{"financial_year":2024,"period_kind":"calendar_year","fund_scope":"utility_operating","original_budget_total":7554691.0,"original_anticipated_surplus":493691.0,"original_non_surplus_revenues":7061000.0,"original_budget_non_surplus_share":0.9346510664698265,"audited_income_excluding_appropriated_balance":7769079.0,"audited_regulatory_expenditures":7554691.0,"audited_balance_appropriation":493691.0,"audited_exclusion_result":214388.0,"audited_exclusion_income_to_expenditures":1.0283781295621488,"income_excluding_balance_less_original_non_surplus_budget":708079.0,"statement_expenditures_less_original_appropriations":0.0,"audited_appropriation_less_budget_surplus":0.0,"comparison_status":"available_with_different_statement_budget_bases","audit_report_year":2025,"budget_document_type":"adopted_budget_schedule","budget_source_url":"https://ptboro.com/wp-content/uploads/2025/10/1524_adoptbudget_2024.pdf","audit_source_url":"https://ptboro.com/wp-content/uploads/2026/05/2025-Audit-Synopsis.pdf","note":"Same utility operating fund and calendar year, original budget versus latest archived regulatory audit vintage. Statement income excluding the operating-balance appropriation can still contain other credits and capital-fund contributions; statement charges may reflect modified appropriations, reserves and adjustments. Differences are descriptive cross-basis comparisons, not asserted budget forecast errors, cash collection shortfalls or unauthorized spending. 2012 retains the budget's printed cents and the audit's rounded values. Unavailable audits remain blank."},{"financial_year":2025,"period_kind":"calendar_year","fund_scope":"utility_operating","original_budget_total":8035099.0,"original_anticipated_surplus":632099.0,"original_non_surplus_revenues":7403000.0,"original_budget_non_surplus_share":0.921332767648538,"audited_income_excluding_appropriated_balance":8181234.0,"audited_regulatory_expenditures":8380046.0,"audited_balance_appropriation":632099.0,"audited_exclusion_result":-198812.0,"audited_exclusion_income_to_expenditures":0.9762755478907872,"income_excluding_balance_less_original_non_surplus_budget":778234.0,"statement_expenditures_less_original_appropriations":344947.0,"audited_appropriation_less_budget_surplus":0.0,"comparison_status":"available_with_different_statement_budget_bases","audit_report_year":2025,"budget_document_type":"adopted_budget_schedule","budget_source_url":"https://ptboro.com/wp-content/uploads/2025/10/1524_adoptbudget_2025.pdf","audit_source_url":"https://ptboro.com/wp-content/uploads/2026/05/2025-Audit-Synopsis.pdf","note":"Same utility operating fund and calendar year, original budget versus latest archived regulatory audit vintage. Statement income excluding the operating-balance appropriation can still contain other credits and capital-fund contributions; statement charges may reflect modified appropriations, reserves and adjustments. Differences are descriptive cross-basis comparisons, not asserted budget forecast errors, cash collection shortfalls or unauthorized spending. 2012 retains the budget's printed cents and the audit's rounded values. Unavailable audits remain blank."},{"financial_year":2026,"period_kind":"calendar_year","fund_scope":"utility_operating","original_budget_total":8579343.5,"original_anticipated_surplus":726343.5,"original_non_surplus_revenues":7853000.0,"original_budget_non_surplus_share":0.9153381025016658,"audited_income_excluding_appropriated_balance":null,"audited_regulatory_expenditures":null,"audited_balance_appropriation":null,"audited_exclusion_result":null,"audited_exclusion_income_to_expenditures":null,"income_excluding_balance_less_original_non_surplus_budget":null,"statement_expenditures_less_original_appropriations":null,"audited_appropriation_less_budget_surplus":null,"comparison_status":"audit_not_available","audit_report_year":null,"budget_document_type":"adopted_budget_schedule","budget_source_url":"https://ptboro.com/wp-content/uploads/2026/06/1524_adoptbudget_2026.pdf","audit_source_url":null,"note":"Same utility operating fund and calendar year, original budget versus latest archived regulatory audit vintage. Statement income excluding the operating-balance appropriation can still contain other credits and capital-fund contributions; statement charges may reflect modified appropriations, reserves and adjustments. Differences are descriptive cross-basis comparisons, not asserted budget forecast errors, cash collection shortfalls or unauthorized spending. 2012 retains the budget's printed cents and the audit's rounded values. Unavailable audits remain blank."}]