{ "document_id": 11943, "filename": "archive.aspx_amid__type__adid_111.pdf", "engine": "paddleocr_vl", "source_run_id": 12054, "generated_at": "2026-10-30T06:20:44+00:00", "page_count": 145, "counts_by_type": { "caption": 38, "figure": 12, "footer": 127, "footnote": 12, "form_field": 4, "formula": 1, "header": 109, "heading": 140, "list": 3, "list_item": 10, "table": 118, "table_cell": 7854, "text": 273, "title": 62 }, "timings": { "total_ms": 42351, "structure_ms": 21073, "text_layer_ms": 187, "build_ms": 708 }, "pages": [ { "document_id": 11943, "page": 1, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 2, "counts_by_type": { "text": 2 }, "build_ms": 0, "items": [ { "id": "p1.1", "order": 1, "type": "text", "bbox": { "l": 231.36, "t": 586.08, "r": 380.64, "b": 572.64 }, "text": "TOWNSHIP OF JACKSON", "reading_order": 0 }, { "id": "p1.2", "order": 2, "type": "text", "bbox": { "l": 211.68, "t": 542.4, "r": 399.6, "b": 513.36 }, "text": "AUDIT REPORT FOR THE YEAR\nENDED DECEMBER 31, 2014", "reading_order": 1 } ] }, { "document_id": 11943, "page": 2, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 0, "counts_by_type": [], "build_ms": 0, "items": [] }, { "document_id": 11943, "page": 3, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 4, "counts_by_type": { "heading": 3, "text": 1 }, "build_ms": 1, "items": [ { "id": "p3.1", "order": 1, "type": "heading", "bbox": { "l": 248.4, "t": 738, "r": 364.08, "b": 715.44 }, "text": "TOWNSHIP OF JACKSON\nCOUNTY OF OCEAN", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 0 }, { "id": "p3.2", "order": 2, "type": "heading", "bbox": { "l": 254.4, "t": 703.92, "r": 358.32, "b": 692.16 }, "text": "TABLE OF CONTENTS", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p3.3", "order": 3, "type": "heading", "bbox": { "l": 469.44, "t": 672, "r": 560.16, "b": 658.8 }, "text": "EXHIBIT PAGE", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p3.4", "order": 4, "type": "text", "bbox": { "l": 39.84, "t": 642.48, "r": 555.12, "b": 65.52 }, "text": "PART I\nIndependent Auditor's Report\n1\nIndependent Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards\nFinancial Statements – Regulatory Basis:\nCurrent Fund:\nComparative Statements of Assets, Liabilities, Reserves & Fund Balance – Regulatory Basis A-1 9\nComparative Statement of Operations and Changes in Fund Balance – Regulatory Basis A-2 11\nStatement of Revenues – Regulatory Basis A-2 12\nStatement of Expenditures – Regulatory Basis A-3 15\nTrust Fund:\nComparative Statements of Assets, Liabilities, Reserves & Fund Balance – Regulatory Basis B 25\nGeneral Capital Fund:\nComparative Statements of Assets, Liabilities, Reserves & Fund Balance – Regulatory Basis C 27\nPublic Assistance Fund\nComparative Statements of Assets, Liabilities, Reserves & Fund Balance – Regulatory Basis D 28\nGeneral Fixed Assets Account Group:\nComparative Statement of Fixed Assets & Fund Balance – Regulatory Basis E 29\nPayroll Fund:\nComparative Statement of Assets & Liabilities – Regulatory Basis F 30\nNotes to Financial Statements\nSupplemental Exhibits:\nCurrent Fund:\nSchedule of Cash & Cash Equivalents A-4 57\nSchedule of Change Funds A-5 58\nSchedule of Taxes Receivable & Analysis of Property Tax Levy A-6 59\nSchedule of Tax Title Liens A-7 60\nSchedule of Property Acquired for Taxes A-8 60\nSchedule of Revenue Accounts Receivable A-9 61\nSchedule of 2013 Appropriations Reserves A-10 62\nSchedule of Accounts Payable A-11 67\nSchedule of Reserve for Encumbrances A-12 67\nSchedule of Prepaid Taxes A-13 68\nSchedule of Tax Overpayments A-14 68\nSchedule of County Taxes Payable A-15 69\nSchedule of Local School District Tax Payable A-16 69", "attrs": { "block_label": "content" }, "reading_order": 3 } ] }, { "document_id": 11943, "page": 4, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 3, "counts_by_type": { "heading": 2, "text": 1 }, "build_ms": 1, "items": [ { "id": "p4.1", "order": 1, "type": "heading", "bbox": { "l": 247.92, "t": 738, "r": 364.32, "b": 715.2 }, "text": "TOWNSHIP OF JACKSON\nCOUNTY OF OCEAN", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 0 }, { "id": "p4.2", "order": 2, "type": "heading", "bbox": { "l": 254.4, "t": 703.92, "r": 358.56, "b": 692.4 }, "text": "TABLE OF CONTENTS", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p4.3", "order": 3, "type": "text", "bbox": { "l": 48.48, "t": 668.64, "r": 559.44, "b": 79.2 }, "text": "EXHIBIT PAGE\n\nCurrent Fund (continued):\nSchedule of Special District Taxes Payable A-17 70\nSchedule of Due to State of New Jersey – Construction Fees A-18 70\nSchedule of Due to State of New Jersey – Marriage Licenses A-19 70\nSchedule of Reserve for Revaluation Program A-20 71\nSchedule of Due to Municipal Open Space Trust Fund A-21 71\nSchedule of Reserve for Garden State Trust Fund A-22 71\nSchedule of Reserve for State Board of Taxation Appeals A-23 72\nSchedule of Reserve for Master Plan A-24 72\nSchedule of Reserve for Skate Park A-25 72\nSchedule of Reserve for COAH State Plan A-26 73\nSchedule of Reserve for FEMA Reimbursement A-27 73\nSchedule of Reserve for Hurricane Sandy A-28 73\nSchedule of Reserve for Scibal Reimbursement - Hurricane Sandy - DPW A-29 74\nSchedule of Reserve for Scibal Reimbursement - Hurricane Sandy - Police A-30 74\nSchedule of Reserve for Police Cars A-31 74\nSchedule of Interfunds – Other Funds A-32 75\nSchedule of Deferred Charges A-33 76\nSchedule of Federal & State Grant Fund Due from Current A-34 77\nSchedule of State & Federal Grants Receivable A-35 78\nSchedule of State & Federal Grants Appropriated A-36 79\nSchedule of State & Federal Grants Unappropriated A-37 81\nSchedule of Reserve for Encumbrances A-38 81\n\nTrust Fund:\nSchedule of Cash - Treasurer B-1 85\nSchedule of Due to State of New Jersey – Animal Control B-2 86\nSchedule of Reserve for Animal Control Expenditures B-3 86\nSchedule of Interfund – Current Fund B-4 87\nSchedule of Due from County of Ocean – Community Development Block Grant B-5 87\nSchedule of Reserve for Community Development Block Grant B-6 88\nSchedule of Various Reserves B-7 89\nSchedule of Reserve for Open Space B-8 90\nSchedule of Funds Held by Trustee - LOSAP B-9 91\nSchedule of Reserve for Length of Service Award Program B-10 91\n\nGeneral Capital Fund:\nSchedule of Fund Balance C-1 95\nSchedule of Cash & Cash Equivalents C-2 95\nAnalysis of Cash & Cash Investments C-3 96\nSchedule of Due from State of New Jersey Department Of Transportation C-4 97\nSchedule of Due from State of New Jersey Department of Environmental Protection C-5 97\nSchedule of Due from Current Fund C-6 98\nSchedule of Due from MUA Shared Services Agreement C-7 98\nSchedule of Deferred Charges to Future Taxation – Funded C-8 98", "attrs": { "block_label": "content" }, "reading_order": 2 } ] }, { "document_id": 11943, "page": 5, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 5, "counts_by_type": { "heading": 3, "text": 2 }, "build_ms": 1, "items": [ { "id": "p5.1", "order": 1, "type": "heading", "bbox": { "l": 248.16, "t": 737.76, "r": 364.32, "b": 715.2 }, "text": "TOWNSHIP OF JACKSON\nCOUNTY OF OCEAN", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 0 }, { "id": "p5.2", "order": 2, "type": "heading", "bbox": { "l": 254.4, "t": 703.68, "r": 358.32, "b": 692.4 }, "text": "TABLE OF CONTENTS", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p5.3", "order": 3, "type": "text", "bbox": { "l": 47.52, "t": 657.36, "r": 557.52, "b": 300.72 }, "text": "General Capital Fund (continued):\nSchedule of Deferred Charges to Future Taxation – Unfunded C-9 99\nSchedule of General Serial Bonds C-10 100\nSchedule of Improvement Authorizations C-11 102\nSchedule of Reserve for Encumbrances C-12 104\nStatement of Capital Improvement Fund C-13 104\nStatement of Reserve for Debt Service – Open Space C-14 105\nStatement of Reserve for Debt Service – Other C-15 105\nStatement of Reserve for Fire Damage – Annex Building C-16 105\nSchedule of Bond Anticipation Notes C-17 106\nStatement of Bonds & Notes Authorized but not Issued C-18 107\nSchedule of Investment in Bond Anticipation Notes C-19 108\n\nPublic Assistance Fund:\nSchedule of Cash D-1 111\nSchedule of Reserve for Public Assistance D-2 111\n\nGeneral Fixed Assets Fund:\nSchedule of Investment in Fixed Assets E-1 115\n\nSingle Audit Section:\nIndependent Auditor's Report on Compliance for Each Major Program and on Internal Control Over Compliance Required by OMB Circular A-133 and Circular 04-04 119\nSchedule of Expenditures of Federal Awards 123\nSchedule of Expenditures of State Financial Assistance 124\nNotes to Schedules of Federal Awards 125\nSchedule of Findings & Questioned Costs 126", "attrs": { "block_label": "content" }, "reading_order": 2 }, { "id": "p5.4", "order": 4, "type": "heading", "bbox": { "l": 286.32, "t": 281.52, "r": 325.2, "b": 269.28 }, "text": "PART II", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 3 }, { "id": "p5.5", "order": 5, "type": "text", "bbox": { "l": 49.2, "t": 256.32, "r": 553.68, "b": 193.68 }, "text": "Comments and Recommendations:\nScope of Audit 133\nGeneral Comments Findings 133\nOfficials in Office 136\nAcknowledgment 137", "attrs": { "block_label": "content" }, "reading_order": 4 } ] }, { "document_id": 11943, "page": 6, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 0, "counts_by_type": [], "build_ms": 0, "items": [] }, { "document_id": 11943, "page": 7, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 4, "counts_by_type": { "text": 3, "title": 1 }, "build_ms": 0, "items": [ { "id": "p7.1", "order": 1, "type": "text", "bbox": { "l": 231.36, "t": 513.36, "r": 380.64, "b": 485.76 }, "text": "TOWNSHIP OF JACKSON\nCOUNTY OF OCEAN", "reading_order": 0 }, { "id": "p7.2", "order": 2, "type": "text", "bbox": { "l": 284.16, "t": 372.48, "r": 328.32, "b": 359.76 }, "text": "PART I", "reading_order": 1 }, { "id": "p7.3", "order": 3, "type": "title", "bbox": { "l": 177.36, "t": 347.28, "r": 435.36, "b": 303.36 }, "text": "INDEPENDENT AUDITOR'S REPORT\nAND FINANCIAL STATEMENTS\nFOR THE YEAR ENDED DECEMBER 31, 2014", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 2 }, { "id": "p7.4", "order": 4, "type": "text", "bbox": { "l": 275.76, "t": 292.32, "r": 337.68, "b": 283.92 }, "text": "*****", "reading_order": 3 } ] }, { "document_id": 11943, "page": 8, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 1, "counts_by_type": { "text": 1 }, "build_ms": 0, "items": [ { "id": "p8.1", "order": 1, "type": "text", "bbox": { "l": 177.12, "t": 402.24, "r": 404.88, "b": 389.76 }, "text": "(THIS PAGE INTENTIONALLY LEFT BLANK)", "reading_order": 0 } ] }, { "document_id": 11943, "page": 9, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 14, "counts_by_type": { "figure": 2, "footer": 1, "header": 2, "heading": 4, "text": 5 }, "build_ms": 1, "items": [ { "id": "p9.1", "order": 1, "type": "figure", "bbox": { "l": 40.32, "t": 783.6, "r": 154.56, "b": 683.04 }, "text": "", "attrs": { "role": "page_header", "block_label": "header_image" }, "reading_order": 0 }, { "id": "p9.2", "order": 2, "type": "header", "bbox": { "l": 337.68, "t": 742.08, "r": 584.64, "b": 681.84 }, "text": "680 Hooper Avenue, Bldg B, Suite 201, Toms River, NJ 08753 • Tel: 732.797.1333\n618 Stokes Road, Medford, NJ 08055 • Tel: 609.953.0612\n912 Highway 33, Suite 2, Freehold, NJ 07728 • Tel: 732.409.0800\n795 Canton Street, Troy, PA 16947 • Tel: 570.297.5090\n926 Main Street, Suite 103, Rome, PA 18837 • Tel: 570.297.5090", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 1 }, { "id": "p9.3", "order": 3, "type": "header", "bbox": { "l": 523.68, "t": 681.84, "r": 583.68, "b": 671.52 }, "text": "www.hfacpas.com", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 2 }, { "id": "p9.4", "order": 4, "type": "figure", "bbox": { "l": 36.7726, "t": 789.603, "r": 591.3768, "b": 667.2025 }, "text": "", "attrs": { "source": "pdf_image" }, "reading_order": 3 }, { "id": "p9.5", "order": 5, "type": "heading", "bbox": { "l": 207.6, "t": 662.4, "r": 403.2, "b": 649.44 }, "text": "INDEPENDENT AUDITOR'S REPORT", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 4 }, { "id": "p9.6", "order": 6, "type": "text", "bbox": { "l": 68.4, "t": 623.52, "r": 236.64, "b": 560.88 }, "text": "The Honorable Mayor and Members\nof the Township Council\nTownship of Jackson\nCounty of Ocean\nJackson, New Jersey 08527", "reading_order": 5 }, { "id": "p9.7", "order": 7, "type": "heading", "bbox": { "l": 70.08, "t": 546.72, "r": 240.24, "b": 534 }, "text": "Report on the Financial Statements", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 6 }, { "id": "p9.8", "order": 8, "type": "text", "bbox": { "l": 68.16, "t": 521.76, "r": 543.36, "b": 444 }, "text": "We have audited the accompanying comparative statements of assets, liabilities, reserves and fund balance--regulatory basis of the various funds and account group of the Township of Jackson, County of Ocean, State of New Jersey as of December 31, 2014 and 2013 and the related comparative statement of operations and changes in fund balance--regulatory basis for the years then ended, the related statement of revenues--regulatory basis, statement of expenditures--regulatory basis, and the related notes to the financial statements for the year ended December 31, 2014.", "reading_order": 7 }, { "id": "p9.9", "order": 9, "type": "heading", "bbox": { "l": 69.36, "t": 432.48, "r": 349.2, "b": 419.28 }, "text": "Management's Responsibility for the Financial Statements", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 8 }, { "id": "p9.10", "order": 10, "type": "text", "bbox": { "l": 68.16, "t": 413.76, "r": 542.4, "b": 336.72 }, "text": "Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles and practices prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey. Management is also responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.", "reading_order": 9 }, { "id": "p9.11", "order": 11, "type": "heading", "bbox": { "l": 70.08, "t": 330.96, "r": 187.44, "b": 318.24 }, "text": "Auditor's Responsibility", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 10 }, { "id": "p9.12", "order": 12, "type": "text", "bbox": { "l": 68.16, "t": 306, "r": 542.4, "b": 215.28 }, "text": "Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and in compliance with audit requirements prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.", "reading_order": 11 }, { "id": "p9.13", "order": 13, "type": "text", "bbox": { "l": 68.4, "t": 204, "r": 542.88, "b": 76.32 }, "text": "An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the Township's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Township's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.", "reading_order": 12 }, { "id": "p9.14", "order": 14, "type": "footer", "bbox": { "l": 302.64, "t": 13.44, "r": 308.88, "b": 4.56 }, "text": "", "attrs": { "block_label": "number" }, "reading_order": 13 } ] }, { "document_id": 11943, "page": 10, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 11, "counts_by_type": { "footer": 1, "heading": 4, "text": 6 }, "build_ms": 2, "items": [ { "id": "p10.1", "order": 1, "type": "text", "bbox": { "l": 68.88, "t": 714, "r": 541.68, "b": 687.84 }, "text": "We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.", "reading_order": 0 }, { "id": "p10.2", "order": 2, "type": "heading", "bbox": { "l": 68.64, "t": 675.12, "r": 436.08, "b": 661.92 }, "text": "Basis for Adverse Opinion on U.S. Generally Accepted Accounting Principles", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p10.3", "order": 3, "type": "text", "bbox": { "l": 68.64, "t": 649.44, "r": 542.16, "b": 584.88 }, "text": "As discussed in Note 1 to the financial statements, the Township of Jackson prepares its financial statements using accounting practices that demonstrate compliance with regulatory basis of accounting and budget laws of the Division of Local Government Services, Department of Community Affairs, State of New Jersey, which is a basis of accounting other than accounting principles generally accepted in the United States of America, to meet the requirements of the State of New Jersey.", "reading_order": 2 }, { "id": "p10.4", "order": 4, "type": "text", "bbox": { "l": 68.4, "t": 573.36, "r": 541.44, "b": 534.48 }, "text": "The effects on the financial statements of the variances between these regulatory basis of accounting described in Note 1 and accounting principles generally accepted in the United States of America, although not reasonably determinable, are presumed to be material.", "reading_order": 3 }, { "id": "p10.5", "order": 5, "type": "heading", "bbox": { "l": 69.6, "t": 521.04, "r": 392.16, "b": 508.08 }, "text": "Adverse Opinion on U.S. Generally Accepted Accounting Principles", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 4 }, { "id": "p10.6", "order": 6, "type": "text", "bbox": { "l": 68.4, "t": 495.6, "r": 543.36, "b": 419.04 }, "text": "In our opinion, because of the significance of the matter discussed in the “Basis for Adverse Opinion on U.S. Generally Accepted Accounting Principles” paragraph, the financial statements referred to above do not present fairly, in accordance with accounting principles generally accepted in the United States of America, the financial position of the Township of Jackson, County of Ocean, State of New Jersey, as of December 31, 2014 and 2013, or the results of its operations and changes in fund balance for the years then ended.", "reading_order": 5 }, { "id": "p10.7", "order": 7, "type": "heading", "bbox": { "l": 68.88, "t": 406.32, "r": 369.36, "b": 393.12 }, "text": "Basis for Qualified Opinion on Regulatory Basis of Accounting", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 6 }, { "id": "p10.8", "order": 8, "type": "text", "bbox": { "l": 68.16, "t": 381.12, "r": 542.88, "b": 290.88 }, "text": "As discussed in Note 1, the financial statements of the Length of Service Award Program Fund (\"LOSAP\") Trust Fund have not been audited, and we were not required by the Division of Local Government Services, Department of Community Affairs, State of New Jersey, to audit nor were we engaged to audit the LOSAP Trust Fund financial statements as part of our audit of the Township's financial statements as of and for the years ended December 31, 2014 and 2013. The LOSAP Trust Fund financial activities are included in the Township's Trust Fund, and represent .87% and .73% of the assets and liabilities, respectively, of the Township's Trust Funds as of December 31, 2014 and 2013.", "reading_order": 7 }, { "id": "p10.9", "order": 9, "type": "heading", "bbox": { "l": 69.6, "t": 278.88, "r": 324.48, "b": 265.44 }, "text": "Qualified Opinion on Regulatory Basis of Accounting", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 8 }, { "id": "p10.10", "order": 10, "type": "text", "bbox": { "l": 68.16, "t": 252.96, "r": 543.12, "b": 112.56 }, "text": "In our opinion, except for the effects of such adjustments, if any, as might have been determined to be necessary had the LOSAP Trust Fund financial statements been audited as described in the “Basis for Qualified Opinion on Regulatory Basis of Accounting” paragraph, the financial statements referred to above present fairly, in all material respects, the assets, liabilities, reserves and fund balance--regulatory basis of the various funds and account group of the Township of Jackson, County of Ocean, State of New Jersey, as of December 31, 2014 and 2013, and the results of its operations and changes in fund balance--regulatory basis of such funds for the years then ended, and the related statement of revenues--regulatory basis, statement of expenditures--regulatory basis of the various funds, and the related notes to financial statements, for the year ended December 31, 2014 in conformity with accounting principles and practices prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey as described in Note 1.", "reading_order": 9 }, { "id": "p10.11", "order": 11, "type": "footer", "bbox": { "l": 302.16, "t": 14.4, "r": 309.6, "b": 4.56 }, "text": "2", "attrs": { "block_label": "number" }, "reading_order": 10 } ] }, { "document_id": 11943, "page": 11, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 14, "counts_by_type": { "figure": 1, "footer": 1, "form_field": 1, "heading": 3, "text": 8 }, "build_ms": 2, "items": [ { "id": "p11.1", "order": 1, "type": "heading", "bbox": { "l": 70.08, "t": 726.48, "r": 141.84, "b": 713.76 }, "text": "Other Matters", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 0 }, { "id": "p11.2", "order": 2, "type": "heading", "bbox": { "l": 69.6, "t": 700.32, "r": 256.08, "b": 687.36 }, "text": "Report on Supplementary Information", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p11.3", "order": 3, "type": "text", "bbox": { "l": 68.4, "t": 675.12, "r": 542.4, "b": 456.72 }, "text": "Our audit was made for the purpose of forming an opinion on the financial statements referred to in the first paragraph as a whole. The supplemental financial statements presented for the various funds are presented for purposes of additional analysis as required by the Division of Local Government Services, Department of Community Affairs, State of New Jersey and is not a required part of the above financial statements. The accompanying schedule of expenditures of federal awards and state financial assistance are presented for purposes of additional analysis as required by the U.S. Office of Management and Budget Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations and New Jersey OMB's Circular 04-04, Single Audit Policy for Recipients of Federal Grant, State Grants and State Aid respectively, and is also not a required part of the above financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. Such information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the financial statements of each of the respective individual funds and account group taken as a whole.", "reading_order": 2 }, { "id": "p11.4", "order": 4, "type": "heading", "bbox": { "l": 69.6, "t": 445.44, "r": 363.36, "b": 432.24 }, "text": "Other Reporting Required by Government Auditing Standards", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 3 }, { "id": "p11.5", "order": 5, "type": "text", "bbox": { "l": 68.4, "t": 420, "r": 542.64, "b": 316.08 }, "text": "In accordance with Government Auditing Standards, we have also issued our report dated April 7, 2015, on our consideration of the Township of Jackson's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Township of Jackson's internal control over financial reporting and compliance.", "reading_order": 4 }, { "id": "p11.6", "order": 6, "type": "text", "bbox": { "l": 321.6, "t": 279.36, "r": 501.36, "b": 266.4 }, "text": "HOLMAN FRENIA ALLISON, P. C.", "reading_order": 5 }, { "id": "p11.7", "order": 7, "type": "figure", "bbox": { "l": 327.36, "t": 256.56, "r": 464.16, "b": 216.72 }, "text": "", "attrs": { "block_label": "image" }, "reading_order": 6 }, { "id": "p11.8", "order": 8, "type": "text", "bbox": { "l": 322.56, "t": 214.8, "r": 406.8, "b": 203.04 }, "text": "Rodney R. Haines", "children": [ { "id": "p11.8.1", "order": 9, "type": "form_field", "bbox": { "l": 310.329, "t": 257.812, "r": 478.463, "b": 210.735 }, "text": "", "attrs": { "field_kind": "signature", "label": "Rodney R. Haines", "pdf_field_name": "Signature2", "source": "acroform", "label_source": "parent_text", "label_ref": "p11.8" }, "reading_order": 0 } ], "reading_order": 7 }, { "id": "p11.9", "order": 10, "type": "text", "bbox": { "l": 322.08, "t": 201.84, "r": 450, "b": 190.08 }, "text": "Certified Public Accountant", "reading_order": 8 }, { "id": "p11.10", "order": 11, "type": "text", "bbox": { "l": 322.32, "t": 189.12, "r": 474.24, "b": 177.12 }, "text": "Registered Municipal Accountant", "reading_order": 9 }, { "id": "p11.11", "order": 12, "type": "text", "bbox": { "l": 322.32, "t": 176.64, "r": 376.08, "b": 164.88 }, "text": "RMA #498", "reading_order": 10 }, { "id": "p11.12", "order": 13, "type": "text", "bbox": { "l": 69.36, "t": 151.44, "r": 168.96, "b": 125.52 }, "text": "Medford, New Jersey\nApril 7, 2015", "reading_order": 11 }, { "id": "p11.13", "order": 14, "type": "footer", "bbox": { "l": 302.16, "t": 14.16, "r": 309.6, "b": 4.32 }, "text": "3", "attrs": { "block_label": "number" }, "reading_order": 12 } ] }, { "document_id": 11943, "page": 12, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 2, "counts_by_type": { "footer": 1, "text": 1 }, "build_ms": 0, "items": [ { "id": "p12.1", "order": 1, "type": "text", "bbox": { "l": 177.12, "t": 402, "r": 404.4, "b": 390 }, "text": "(THIS PAGE INTENTIONALLY LEFT BLANK)", "reading_order": 0 }, { "id": "p12.2", "order": 2, "type": "footer", "bbox": { "l": 302.16, "t": 13.92, "r": 309.84, "b": 4.56 }, "text": "4", "attrs": { "block_label": "number" }, "reading_order": 1 } ] }, { "document_id": 11943, "page": 13, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 16, "counts_by_type": { "figure": 2, "footer": 1, "header": 2, "heading": 1, "list": 1, "list_item": 5, "text": 3, "title": 1 }, "build_ms": 2, "items": [ { "id": "p13.1", "order": 1, "type": "figure", "bbox": { "l": 37.44, "t": 782.4, "r": 151.44, "b": 682.08 }, "text": "", "attrs": { "role": "page_header", "block_label": "header_image" }, "reading_order": 0 }, { "id": "p13.2", "order": 2, "type": "header", "bbox": { "l": 333.84, "t": 741.6, "r": 581.76, "b": 674.4 }, "text": "680 Hooper Avenue, Bldg B, Suite 201, Toms River, NJ 08753 • Tel: 732.797.1333\n618 Stokes Road, Medford, NJ 08055 • Tel: 609.953.0612\n912 Highway 33, Suite 2, Freehold, NJ 07728 • Tel: 732.409.0800\n795 Canton Street, Troy, PA 16947 • Tel: 570.297.5090\n926 Main Street, Suite 103, Rome, PA 18837 • Tel: 570.297.5090\nwww.bfacpas.com", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 1 }, { "id": "p13.3", "order": 3, "type": "header", "bbox": { "l": 520.32, "t": 680.4, "r": 581.04, "b": 670.56 }, "text": "www.hfacpas.com", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 2 }, { "id": "p13.4", "order": 4, "type": "figure", "bbox": { "l": 33.8373, "t": 788.624, "r": 588.4418, "b": 666.2244 }, "text": "", "attrs": { "source": "pdf_image" }, "reading_order": 3 }, { "id": "p13.5", "order": 5, "type": "title", "bbox": { "l": 73.92, "t": 662.4, "r": 538.32, "b": 605.76 }, "text": "INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 4 }, { "id": "p13.6", "order": 6, "type": "list", "bbox": { "l": 69.36, "t": 567.84, "r": 235.44, "b": 503.76 }, "text": "", "attrs": { "item_count": 5 }, "children": [ { "id": "p13.6.1", "order": 7, "type": "list_item", "bbox": { "l": 69.36, "t": 567.84, "r": 235.44, "b": 555.36 }, "text": "The Honorable Mayor and Members", "reading_order": 0 }, { "id": "p13.6.2", "order": 8, "type": "list_item", "bbox": { "l": 71.28, "t": 555.12, "r": 189.6, "b": 542.4 }, "text": "of the Township Council", "reading_order": 1 }, { "id": "p13.6.3", "order": 9, "type": "list_item", "bbox": { "l": 69.84, "t": 541.92, "r": 168, "b": 529.68 }, "text": "Township of Jackson", "reading_order": 2 }, { "id": "p13.6.4", "order": 10, "type": "list_item", "bbox": { "l": 69.84, "t": 528.96, "r": 150.24, "b": 517.44 }, "text": "County of Ocean", "reading_order": 3 }, { "id": "p13.6.5", "order": 11, "type": "list_item", "bbox": { "l": 69.6, "t": 516.96, "r": 195.36, "b": 503.76 }, "text": "Jackson, New Jersey 08527", "reading_order": 4 } ], "reading_order": 5 }, { "id": "p13.7", "order": 12, "type": "text", "bbox": { "l": 68.16, "t": 490.56, "r": 543.84, "b": 234.48 }, "text": "We have audited, in accordance with the auditing standards generally accepted in the United States of America, the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States and audit requirements as prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey, the financial statements of the Township of Jackson (herein referred to as “the Township”), as of and for the year ended December 31, 2014, and the related notes to the financial statements, which collectively comprise the Township’s basic financial statements, and have issued our report thereon dated April 7, 2015. Our report on the financial statements-regulatory basis was modified to indicate that the financial statements were not prepared and presented in accordance with accounting principles generally accepted in the United States of America but rather prepared and presented in accordance with the regulatory basis of accounting prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey, which is a basis of accounting other than accounting principles generally accepted in the United States, to meet the requirements of the State of New Jersey for municipal government entities as described in Note 1. Further, our report on the financial statements - regulatory basis included a qualified opinion on the financial statements of the Length of Service Award Program Fund (“LOSAP”) Trust Fund. The LOSAP Trust Fund financial statements were not audited, and we were not required by the Division of Local Government Services, Department of Community Affairs, State of New Jersey, to audit nor were we engaged to audit the LOSAP Trust Fund financial statements as part of our audit of the Township’s financial statements as of and for the year ended December 31, 2014. With the exception of the LOSAP Trust Fund our opinion on the financial statements- regulatory basis was unmodified.", "attrs": { "block_label": "abstract" }, "reading_order": 6 }, { "id": "p13.8", "order": 13, "type": "heading", "bbox": { "l": 68.64, "t": 222.48, "r": 275.28, "b": 209.28 }, "text": "Internal Control Over Financial Reporting", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 7 }, { "id": "p13.9", "order": 14, "type": "text", "bbox": { "l": 68.64, "t": 197.28, "r": 542.16, "b": 132.24 }, "text": "In planning and performing our audit of the financial statements, we considered the Township's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Township's internal control. Accordingly, we do not express an opinion on the effectiveness of the Township's internal control.", "reading_order": 8 }, { "id": "p13.10", "order": 15, "type": "text", "bbox": { "l": 68.4, "t": 120.96, "r": 543.6, "b": 69.12 }, "text": "A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement", "reading_order": 9 }, { "id": "p13.11", "order": 16, "type": "footer", "bbox": { "l": 302.16, "t": 14.16, "r": 309.6, "b": 4.08 }, "text": "5", "attrs": { "block_label": "number" }, "reading_order": 10 } ] }, { "document_id": 11943, "page": 14, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 16, "counts_by_type": { "figure": 1, "footer": 1, "form_field": 1, "heading": 2, "text": 11 }, "build_ms": 2, "items": [ { "id": "p14.1", "order": 1, "type": "text", "bbox": { "l": 68.88, "t": 726.72, "r": 542.4, "b": 675.12 }, "text": "of the Township’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.", "reading_order": 0 }, { "id": "p14.2", "order": 2, "type": "text", "bbox": { "l": 68.64, "t": 663.12, "r": 542.4, "b": 598.56 }, "text": "Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.", "reading_order": 1 }, { "id": "p14.3", "order": 3, "type": "heading", "bbox": { "l": 69.6, "t": 586.08, "r": 221.28, "b": 573.36 }, "text": "Compliance and Other Matters", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p14.4", "order": 4, "type": "text", "bbox": { "l": 68.64, "t": 560.16, "r": 542.64, "b": 457.68 }, "text": "As part of obtaining reasonable assurance about whether the Township's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards or audit requirements as prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey.", "reading_order": 3 }, { "id": "p14.5", "order": 5, "type": "heading", "bbox": { "l": 69.84, "t": 445.44, "r": 179.52, "b": 432.72 }, "text": "Purpose of this Report", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 4 }, { "id": "p14.6", "order": 6, "type": "text", "bbox": { "l": 68.4, "t": 420.24, "r": 542.16, "b": 330 }, "text": "The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Township’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards and audit requirements as prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey in considering the Township’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.", "reading_order": 5 }, { "id": "p14.7", "order": 7, "type": "text", "bbox": { "l": 321.6, "t": 318.96, "r": 429.36, "b": 305.04 }, "text": "Respectfully submitted,", "reading_order": 6 }, { "id": "p14.8", "order": 8, "type": "text", "bbox": { "l": 70.32, "t": 191.04, "r": 168.24, "b": 164.88 }, "text": "Medford, New Jersey\nApril 7, 2015", "reading_order": 7 }, { "id": "p14.9", "order": 9, "type": "text", "bbox": { "l": 321.6, "t": 293.52, "r": 501.36, "b": 280.32 }, "text": "HOLMAN FRENIA ALLISON, P. 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512.27694, "t": 155.80223999999998, "r": 550.19694, "b": 147.27023999999994 }, "text": "5,073,067", "attrs": { "row": 25, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 103 }, { "id": "p19.3.105", "order": 108, "type": "table_cell", "bbox": { "l": 57.3507, "t": 144.64427999999998, "r": 190.03278, "b": 136.11228000000006 }, "text": "Decreased by: Utilized as Revenue", "attrs": { "row": 26, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 104 }, { "id": "p19.3.106", "order": 109, "type": "table_cell", "bbox": { "l": 342.96414, "t": 144.64427999999998, "r": 357.70554, "b": 136.11228000000006 }, "text": "A-2", "attrs": { "row": 26, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 105 }, { "id": "p19.3.107", "order": 110, "type": "table_cell", "bbox": { "l": 423.47778, "t": 144.64427999999998, "r": 461.39778, "b": 136.11228000000006 }, "text": "2,200,000", "attrs": { "row": 26, "col": 2, "rowspan": 1, 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"bbox": { "l": 55.147785, "t": 299.77776, "r": 156.951353, "b": 291.56976 }, "text": "Construction Code Official:", "attrs": { "row": 10, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 26 }, { "id": "p21.5.28", "order": 63, "type": "table_cell", "bbox": { "l": 218.96, "t": 356.0028, "r": 395.44, "b": 340.8248 }, "text": "", "attrs": { "row": 10, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 27 }, { "id": "p21.5.29", "order": 64, "type": "table_cell", "bbox": { "l": 395.44, "t": 356.0028, "r": 571.92, "b": 340.8248 }, "text": "", "attrs": { "row": 10, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 28 }, { "id": "p21.5.30", "order": 65, "type": "table_cell", "bbox": { "l": 46.023036, "t": 310.57584, "r": 147.824778, "b": 302.36784 }, "text": "Construction Code Official:", "attrs": { "row": 11, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 29 }, { "id": "p21.5.31", "order": 66, "type": "table_cell", "bbox": 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"b": 194.1408 }, "text": "Total Construction Code Official", "attrs": { "row": 14, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 37 }, { "id": "p21.5.39", "order": 74, "type": "table_cell", "bbox": { "l": 218.96, "t": 219.4014, "r": 395.44, "b": 204.2234 }, "text": "$", "attrs": { "row": 14, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 38 }, { "id": "p21.5.40", "order": 75, "type": "table_cell", "bbox": { "l": 526.505498, "t": 202.34879999999998, "r": 562.989888, "b": 194.1408 }, "text": "1,098,054", "attrs": { "row": 14, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 39 }, { "id": "p21.5.41", "order": 76, "type": "table_cell", "bbox": { "l": 55.153262, "t": 179.78592000000003, "r": 137.002147, "b": 171.57791999999995 }, "text": "Other Fees & Permits:", "attrs": { "row": 15, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 40 }, { "id": "p21.5.42", "order": 77, "type": "table_cell", 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537.81264 }, "text": "Funded\nUnfunded", "attrs": { "row": 5, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 20 }, { "id": "p35.3.22", "order": 25, "type": "table_cell", "bbox": { "l": 340.4418, "t": 558.5394, "r": 355.3818, "b": 537.81264 }, "text": "C-8\nC-9", "attrs": { "row": 5, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 21 }, { "id": "p35.3.23", "order": 26, "type": "table_cell", "bbox": { "l": 413.51832, "t": 558.5394, "r": 458.39808, "b": 537.81264 }, "text": "24,476,000\n3,971,730", "attrs": { "row": 5, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 22 }, { "id": "p35.3.24", "order": 27, "type": "table_cell", "bbox": { "l": 498.9552, "t": 558.5394, "r": 543.83496, "b": 537.81264 }, "text": "22,492,000\n7,376,578", "attrs": { "row": 5, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, 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"p35.3.33", "order": 36, "type": "table_cell", "bbox": { "l": 63.24504, "t": 463.01304, "r": 181.37064, "b": 430.52352 }, "text": "General Serial Bond\nBond Anticipation Notes\nImprovement Authorizations:", "attrs": { "row": 8, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 32 }, { "id": "p35.3.34", "order": 37, "type": "table_cell", "bbox": { "l": 337.93188, "t": 463.01304, "r": 357.85188, "b": 442.28628 }, "text": "C-10\nC-17", "attrs": { "row": 8, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 33 }, { "id": "p35.3.35", "order": 38, "type": "table_cell", "bbox": { "l": 413.52828, "t": 463.01304, "r": 458.40804, "b": 442.28628 }, "text": "$ 24,476,000\n1,891,241", "attrs": { "row": 8, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 34 }, { "id": "p35.3.36", "order": 39, "type": "table_cell", "bbox": { "l": 498.96516, "t": 463.01304, "r": 543.84492, "b": 442.28628 }, "text": "$ 22,492,000\n5,485,337", "attrs": { "row": 8, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 35 }, { "id": "p35.3.37", "order": 40, "type": "table_cell", "bbox": { "l": 63.24504, "t": 427.72476, "r": 247.73412, "b": 348.1842 }, "text": "Funded\nUnfunded\nReserve for Encumbrances\nCapital Improvement Fund\nReserve for Debt Service - Open Space Bonds\nReserve for Debt Service - Other\nReserve for Fire Damage - Annex Building", "attrs": { "row": 9, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 36 }, { "id": "p35.3.38", "order": 41, "type": "table_cell", "bbox": { "l": 337.92192, "t": 427.72476, "r": 357.86184, "b": 348.1842 }, "text": "C-11\nC-11\nC-12\nC-13\nC-14\nC-15\nC-16", "attrs": { "row": 9, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 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45, "type": "table_cell", "bbox": { "l": 344.65488, "t": 345.38544, "r": 351.2982, "b": 336.42144 }, "text": "C", "attrs": { "row": 10, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 41 }, { "id": "p35.3.43", "order": 46, "type": "table_cell", "bbox": { "l": 305.88, "t": 341.7, "r": 428.82, "b": 326.6 }, "text": "-", "attrs": { "row": 10, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 42 }, { "id": "p35.3.44", "order": 47, "type": "table_cell", "bbox": { "l": 511.56456, "t": 345.38544, "r": 543.93456, "b": 336.42144 }, "text": "325,000", "attrs": { "row": 10, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 43 }, { "id": "p35.3.45", "order": 48, "type": "table_cell", "bbox": { "l": 63.24504, "t": 333.62268, "r": 118.29396, "b": 324.65868 }, "text": "Fund Balance", "attrs": { "row": 11, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 44 }, { "id": "p35.3.46", "order": 49, "type": "table_cell", "bbox": { "l": 340.45176, "t": 333.62268, "r": 355.39176, "b": 324.65868 }, "text": "C-1", "attrs": { "row": 11, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 45 }, { "id": "p35.3.47", "order": 50, "type": "table_cell", "bbox": { "l": 448.8066, "t": 333.62268, "r": 458.7666, "b": 324.65868 }, "text": "99", "attrs": { "row": 11, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 46 }, { "id": "p35.3.48", "order": 51, "type": "table_cell", "bbox": { "l": 516.60432, "t": 333.62268, "r": 543.99432, "b": 324.65868 }, "text": "60,099", "attrs": { "row": 11, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 47 }, { "id": "p35.3.49", "order": 52, "type": "table_cell", "bbox": { "l": 73.20504, "t": 309.7386, "r": 245.83176, "b": 300.7746 }, "text": "Total Liabilities, Reserves & Fund Balance", "attrs": { "row": 12, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 48 }, { "id": "p35.3.50", "order": 53, "type": "table_cell", "bbox": { "l": 182.94, "t": 311.5, "r": 305.88, "b": 296.4 }, "text": "", "attrs": { "row": 12, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 49 }, { "id": "p35.3.51", "order": 54, "type": "table_cell", "bbox": { "l": 413.55816, "t": 309.7386, "r": 458.37816, "b": 300.7746 }, "text": "$ 34,286,137", "attrs": { "row": 12, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 50 }, { "id": "p35.3.52", "order": 55, "type": "table_cell", "bbox": { "l": 498.96516, "t": 309.7386, "r": 543.78516, "b": 300.7746 }, "text": "$ 36,694,339", "attrs": { "row": 12, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 51 } ], "reading_order": 2 }, { "id": "p35.4", "order": 56, "type": "footnote", "bbox": { "l": 61.2, "t": 276.24, "r": 447.12, "b": 251.28 }, "text": "There were bonds and notes authorized but not issued on December 31, 2014 of $2,080,152 and on December 31, 2013 there was $1,891,241.", "attrs": { "block_label": "vision_footnote" }, "reading_order": 3 }, { "id": "p35.5", "order": 57, "type": "footer", "bbox": { "l": 52.08, "t": 42.48, "r": 421.92, "b": 29.76 }, "text": "The Accompanying Notes to the Financial Statements are an integral part of this Statement.", "attrs": { "block_label": "footer" }, "reading_order": 4 }, { "id": "p35.6", "order": 58, "type": "footer", "bbox": { "l": 299.52, "t": 14.64, "r": 312.24, "b": 4.08 }, "text": "27", "attrs": { "block_label": "number" }, "reading_order": 5 } ] }, { "document_id": 11943, "page": 36, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 29, "counts_by_type": { "footer": 2, "header": 1, "table": 1, "table_cell": 24, "title": 1 }, "build_ms": 1, "items": [ { "id": "p36.1", "order": 1, "type": "header", "bbox": { "l": 509.28, "t": 768.48, "r": 561.84, "b": 757.92 }, 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0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 15 }, { "id": "p38.3.17", "order": 20, "type": "table_cell", "bbox": { "l": 411.97332, "t": 497.95272, "r": 434.38332, "b": 488.98872 }, "text": "$ 2,126", "attrs": { "row": 5, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 16 }, { "id": "p38.3.18", "order": 21, "type": "table_cell", "bbox": { "l": 497.40024, "t": 497.95272, "r": 519.81024, "b": 488.98872 }, "text": "$ 2,316", "attrs": { "row": 5, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 17 } ], "reading_order": 2 }, { "id": "p38.4", "order": 22, "type": "footer", "bbox": { "l": 49.2, "t": 42.24, "r": 418.08, "b": 30 }, "text": "The Accompanying Notes to the Financial Statements are an integral part of this Statement.", "attrs": { "block_label": "footer" }, "reading_order": 3 }, { "id": "p38.5", "order": 23, "type": "footer", "bbox": { "l": 300, "t": 14.4, "r": 312.48, "b": 3.6 }, "text": "30", "attrs": { "block_label": "number" }, "reading_order": 4 } ] }, { "document_id": 11943, "page": 39, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 4, "counts_by_type": { "footer": 1, "text": 2, "title": 1 }, "build_ms": 0, "items": [ { "id": "p39.1", "order": 1, "type": "text", "bbox": { "l": 230.88, "t": 523.92, "r": 381.12, "b": 495.6 }, "text": "TOWNSHIP OF JACKSON\nCOUNTY OF OCEAN", "reading_order": 0 }, { "id": "p39.2", "order": 2, "type": "title", "bbox": { "l": 177.36, "t": 304.32, "r": 434.64, "b": 275.76 }, "text": "NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2014", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 1 }, { "id": "p39.3", "order": 3, "type": "text", "bbox": { "l": 268.8, "t": 263.04, "r": 342.96, "b": 254.88 }, "text": "*****", "reading_order": 2 }, { "id": "p39.4", "order": 4, "type": "footer", "bbox": { "l": 299.52, "t": 14.4, "r": 311.28, "b": 4.56 }, "text": "31", "attrs": { "block_label": "number" }, "reading_order": 3 } ] }, { "document_id": 11943, "page": 40, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 2, "counts_by_type": { "footer": 1, "text": 1 }, "build_ms": 0, "items": [ { "id": "p40.1", "order": 1, "type": "text", "bbox": { "l": 176.88, "t": 402, "r": 404.4, "b": 390 }, "text": "(THIS PAGE INTENTIONALLY LEFT BLANK)", "reading_order": 0 }, { "id": "p40.2", "order": 2, "type": "footer", "bbox": { "l": 300, "t": 14.4, "r": 312.24, "b": 4.08 }, "text": "32", "attrs": { "block_label": "number" }, "reading_order": 1 } ] }, { "document_id": 11943, "page": 41, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 16, "counts_by_type": { "footer": 1, "heading": 4, "text": 10, "title": 1 }, "build_ms": 1, "items": [ { "id": "p41.1", "order": 1, "type": "title", "bbox": { "l": 187.2, "t": 756, "r": 423.84, "b": 703.92 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS\nFOR THE YEAR ENDED DECEMBER 31, 2014", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p41.2", "order": 2, "type": "heading", "bbox": { "l": 69.6, "t": 691.68, "r": 315.84, "b": 678.96 }, "text": "Note 1. Summary of Significant Accounting Policies", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p41.3", "order": 3, "type": "heading", "bbox": { "l": 69.12, "t": 666, "r": 268.8, "b": 652.8 }, "text": "Description of Financial Reporting Entity", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p41.4", "order": 4, "type": "text", "bbox": { "l": 68.88, "t": 640.32, "r": 542.16, "b": 576.24 }, "text": "This report includes the financial statements of the Township of Jackson (the “Township”), within the County of Ocean, in the State of New Jersey and reflects the activities of the municipality which is under the control of the Mayor and Township Council. The financial statements of the Board of Education, First Aid Organization and Fire Districts are reported separately since their activities are administered by separate boards.", "reading_order": 3 }, { "id": "p41.5", "order": 5, "type": "text", "bbox": { "l": 69.12, "t": 564.24, "r": 541.92, "b": 525.12 }, "text": "The Township’s governing body is also responsible for appointing the board members of the Jackson Municipal Utilities Authority but the Township’s accountability for this organization does not extend beyond making the appointments.", "reading_order": 4 }, { "id": "p41.6", "order": 6, "type": "heading", "bbox": { "l": 70.08, "t": 512.88, "r": 156.48, "b": 500.4 }, "text": "Component Units", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 5 }, { "id": "p41.7", "order": 7, "type": "text", "bbox": { "l": 69.36, "t": 488.16, "r": 541.92, "b": 462.24 }, "text": "The Township had no component units as defined by Governmental Accounting Standards Board Statement No. 14.", "reading_order": 6 }, { "id": "p41.8", "order": 8, "type": "heading", "bbox": { "l": 69.84, "t": 436.56, "r": 172.08, "b": 423.84 }, "text": "Description of Funds", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 7 }, { "id": "p41.9", "order": 9, "type": "text", "bbox": { "l": 68.4, "t": 411.12, "r": 542.64, "b": 334.08 }, "text": "The accounting policies of the Township of Jackson conform to the accounting principles applicable to municipalities, which have been prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey. Such principles and practices are designed primarily for determining compliance with legal provisions and budgetary restrictions and as a means of reporting on the stewardship of public officials with respect to public funds. Under this method of accounting, the Township of Jackson accounts for its financial transactions through the following separate funds:", "reading_order": 8 }, { "id": "p41.10", "order": 10, "type": "text", "bbox": { "l": 104.4, "t": 321.84, "r": 541.44, "b": 295.92 }, "text": "Current Fund - resources and expenditures for governmental operation of a general nature, including federal and state grant funds.", "reading_order": 9 }, { "id": "p41.11", "order": 11, "type": "text", "bbox": { "l": 104.88, "t": 283.44, "r": 541.92, "b": 244.32 }, "text": "Trust Fund - receipts, custodianship and disbursement of funds in accordance with the purpose for which each reserve was created, including dog license revenue and expenditures and sundry deposits held for satisfactory completion of specific work.", "reading_order": 10 }, { "id": "p41.12", "order": 12, "type": "text", "bbox": { "l": 104.88, "t": 232.56, "r": 541.2, "b": 206.4 }, "text": "General Capital Fund - receipt and disbursement of funds for the acquisition of capital facilities, other than those acquired in the Current Fund.", "reading_order": 11 }, { "id": "p41.13", "order": 13, "type": "text", "bbox": { "l": 104.88, "t": 193.68, "r": 542.16, "b": 168 }, "text": "Public Assistance Fund – receipt and disbursement of funds that provide assistance to certain residents of the Township.", "reading_order": 12 }, { "id": "p41.14", "order": 14, "type": "text", "bbox": { "l": 105.12, "t": 155.76, "r": 541.68, "b": 129.36 }, "text": "General Fixed Asset Account Group – used to account for fixed assets used in general government operations.", "reading_order": 13 }, { "id": "p41.15", "order": 15, "type": "text", "bbox": { "l": 104.88, "t": 116.88, "r": 542.16, "b": 90.48 }, "text": "Payroll Fund – is used for the receipt and disbursements of funds used to meet obligations to employees and payroll tax liability.", "reading_order": 14 }, { "id": "p41.16", "order": 16, "type": "footer", "bbox": { "l": 300, "t": 14.16, "r": 311.76, "b": 3.84 }, "text": "33", "attrs": { "block_label": "number" }, "reading_order": 15 } ] }, { "document_id": 11943, "page": 42, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 8, "counts_by_type": { "footer": 1, "heading": 2, "text": 5 }, "build_ms": 1, "items": [ { "id": "p42.1", "order": 1, "type": "heading", "bbox": { "l": 174.24, "t": 756.24, "r": 436.8, "b": 703.2 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS (continued):\nFOR THE YEAR ENDED DECEMBER 31, 2014", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 0 }, { "id": "p42.2", "order": 2, "type": "heading", "bbox": { "l": 69.12, "t": 691.68, "r": 378.72, "b": 678.72 }, "text": "Note 1. Summary of Significant Accounting Policies (continued):", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p42.3", "order": 3, "type": "text", "bbox": { "l": 68.64, "t": 666.24, "r": 541.92, "b": 549.84 }, "text": "Budgets and Budgetary Accounting - The Township of Jackson must adopt an annual budget for its Current Fund in accordance with N.J.S.A.40A:4 et seq. N.J.S.A.40A:4-5 requires the governing body to introduce and approve the annual municipal budget no later than February 10th of each year. At introduction, the governing body must fix the time and place for a public hearing on the budget and must advertise the time and place at least ten days prior to the hearing in a newspaper published and circulating in the municipality. The public hearing must not be held less than twenty-eight days after the date the budget was introduced. After the hearing has been held, the governing body may, by majority vote, adopt the budget or may amend the budget in accordance with N.J.S.A.40A:4-9. Amendments to adopted budgets, if any are detailed in the statements of revenues and expenditures.", "reading_order": 2 }, { "id": "p42.4", "order": 4, "type": "text", "bbox": { "l": 68.4, "t": 538.56, "r": 542.16, "b": 474.24 }, "text": "An extension of the statutory dates for introduction, approval and adoption of the municipal budget may be granted by the Director of Local Government Services, with the permission of the Local Finance Board. Budgets are adopted on the same basis of accounting utilized for the preparation of the Township’s financial statements. Once a budget is approved it may be amended after November 1, by a resolution adopted by the governing body.", "reading_order": 3 }, { "id": "p42.5", "order": 5, "type": "text", "bbox": { "l": 68.16, "t": 449.76, "r": 542.4, "b": 397.68 }, "text": "Cash, Cash Equivalents and Investments - Cash and Cash equivalents include petty cash, change funds and cash on deposit with public depositories. All certificates of deposit are recorded as cash regardless of the date of maturity. Investments are stated at cost. Consequently, unrealized gain or loss on investments has not been recorded in accordance with Governmental Accounting Standards Board Statement No. 31.", "reading_order": 4 }, { "id": "p42.6", "order": 6, "type": "text", "bbox": { "l": 68.4, "t": 385.68, "r": 541.92, "b": 321.12 }, "text": "New Jersey municipal units are required by N.J.S.A.40A:5-14 to deposit public funds in a bank or trust company having its place of business in the State of New Jersey and organized under the laws of the United States or of the State of New Jersey or in the New Jersey Cash Management Fund. N.J.S.A.40A:5-15.1 provides a list of investments, which may be purchased by New Jersey municipal units. In addition, other State statutes permit investments in obligations issued by local utilities and other state agencies.", "reading_order": 5 }, { "id": "p42.7", "order": 7, "type": "text", "bbox": { "l": 68.64, "t": 309.84, "r": 542.16, "b": 180.24 }, "text": "N.J.S.A.17:9-41 et seq. establishes the requirements for the security of deposits of governmental units. The statute requires that no governmental unit shall deposit public funds in a public depository unless such funds are secured in accordance with the Governmental Unit Deposit Protection Act, which was enacted in 1970 to protect governmental units from a loss of funds on deposit with a failed banking institution in New Jersey. Public depositories include State or federally chartered banks savings banks or associations located in or having a branch office in the State of New Jersey, the deposits of which are federally insured. All public depositories must pledge collateral, having a market value at least equal to five percent of the average daily balance of collected public funds, to secure the deposits of Governmental Units. If a public depository fails, the collateral it has pledged, plus the collateral of all other public depositories, is available to pay the amount of their deposits to the Governmental Units.", "reading_order": 6 }, { "id": "p42.8", "order": 8, "type": "footer", "bbox": { "l": 299.76, "t": 14.4, "r": 312.24, "b": 4.08 }, "text": "34", "attrs": { "block_label": "number" }, "reading_order": 7 } ] }, { "document_id": 11943, "page": 43, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 12, "counts_by_type": { "footer": 1, "heading": 1, "text": 9, "title": 1 }, "build_ms": 2, "items": [ { "id": "p43.1", "order": 1, "type": "title", "bbox": { "l": 173.04, "t": 756.48, "r": 436.8, "b": 703.44 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS (continued):\nFOR THE YEAR ENDED DECEMBER 31, 2014", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p43.2", "order": 2, "type": "heading", "bbox": { "l": 68.88, "t": 691.68, "r": 378.72, "b": 678.72 }, "text": "Note 1. Summary of Significant Accounting Policies (continued):", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p43.3", "order": 3, "type": "text", "bbox": { "l": 68.88, "t": 666.48, "r": 541.68, "b": 639.6 }, "text": "The cash management plan adopted by the Township of Jackson requires it to deposit funds in public depositories protected from loss under the provisions of the Act.", "reading_order": 2 }, { "id": "p43.4", "order": 4, "type": "text", "bbox": { "l": 68.4, "t": 627.84, "r": 542.4, "b": 563.04 }, "text": "Interfunds - Interfund receivables and payables that arise from transactions between funds are recorded by all funds affected by such transactions in the period in which the transaction is executed. Interfund receivables in the Current Fund are recorded with offsetting reserves, which are created by charges to operations. Income is recognized in the year the receivables are liquidated. Interfund receivables in the other funds are not offset by reserves.", "reading_order": 3 }, { "id": "p43.5", "order": 5, "type": "text", "bbox": { "l": 68.4, "t": 551.76, "r": 542.16, "b": 512.4 }, "text": "Inventories and Supplies - The cost of inventories of supplies for all funds are recorded as expenditures at the time individual items are purchased. The costs of inventories are not included on the various balance sheets of assets, liabilities, reserves and fund balance.", "reading_order": 4 }, { "id": "p43.6", "order": 6, "type": "text", "bbox": { "l": 68.4, "t": 500.4, "r": 542.16, "b": 461.28 }, "text": "General Fixed Assets – Property and equipment purchased by the Current and General Capital Fund are recorded as expenditures at the time of purchase and are not capitalized. All interest costs are recorded as expenditures when paid.", "reading_order": 5 }, { "id": "p43.7", "order": 7, "type": "text", "bbox": { "l": 68.4, "t": 449.52, "r": 542.16, "b": 397.44 }, "text": "Accounting for governmental Fixed Assets, as promulgated by Technical Accounting Directive No. 85-2 as issued by the Division of Local Government Services, differs in certain respects from accounting principles generally accepted in the United States of America. The following is a brief description of the provisions of the Directive:", "reading_order": 6 }, { "id": "p43.8", "order": 8, "type": "text", "bbox": { "l": 68.4, "t": 385.92, "r": 542.64, "b": 333.36 }, "text": "Fixed assets used in governmental operations (General Fixed Assets) are accounted for in the General Fixed Assets Account Group. Public domain (\"infrastructure\") general fixed assets consisting of certain improvements other than buildings, such as roads, bridges, curbs and gutters, streets and sidewalks and drainage systems are not capitalized.", "reading_order": 7 }, { "id": "p43.9", "order": 9, "type": "text", "bbox": { "l": 68.88, "t": 322.08, "r": 543.36, "b": 270.24 }, "text": "All fixed assets are valued at historical cost or estimated historical cost if actual historical cost is not available, except for land, which is valued at estimated market value. No depreciation has been provided for in the financial statements. Donated general fixed assets are valued at their estimated fair market value on the date received.", "reading_order": 8 }, { "id": "p43.10", "order": 10, "type": "text", "bbox": { "l": 68.64, "t": 258.72, "r": 542.88, "b": 219.6 }, "text": "Expenditures for construction in progress are recorded in the General Capital Fund until such time as the construction is completed and put into operation. Fixed assets acquired through grants-in-aid or contributed capital has not been accounted for separately.", "reading_order": 9 }, { "id": "p43.11", "order": 11, "type": "text", "bbox": { "l": 68.4, "t": 207.36, "r": 542.88, "b": 129.84 }, "text": "Foreclosed property - is recorded in the Current Fund at the assessed valuation when such property was acquired and is fully reserved. Ordinarily it is the intention of the municipality to resell foreclosed property in order to recover all or a portion of the delinquent taxes or assessments and to return the property to a taxpayer basis. For this reason the value of foreclosed property has not been included in the General Fixed Assets Account Group. If such property is converted to a municipal use, it will be recorded in the General Fixed Assets Account Group.", "reading_order": 10 }, { "id": "p43.12", "order": 12, "type": "footer", "bbox": { "l": 300, "t": 14.4, "r": 312.24, "b": 3.84 }, "text": "35", "attrs": { "block_label": "number" }, "reading_order": 11 } ] }, { "document_id": 11943, "page": 44, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 13, "counts_by_type": { "footer": 1, "heading": 1, "text": 10, "title": 1 }, "build_ms": 2, "items": [ { "id": "p44.1", "order": 1, "type": "title", "bbox": { "l": 173.28, "t": 756, "r": 436.56, "b": 703.68 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS (continued):\nFOR THE YEAR ENDED DECEMBER 31, 2014", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p44.2", "order": 2, "type": "heading", "bbox": { "l": 69.84, "t": 691.68, "r": 378.48, "b": 678.72 }, "text": "Note 1. Summary of Significant Accounting Policies (continued):", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p44.3", "order": 3, "type": "text", "bbox": { "l": 68.64, "t": 666.24, "r": 541.92, "b": 613.68 }, "text": "Deferred Charges – The recognition of certain expenditures is deferred to future periods. These expenditures or deferred charges are generally overexpenditures of legally adopted budget appropriations or emergency appropriations made in accordance with N.J.S.A.40A:4-46 et seq. Deferred charges are subsequently raised as items of appropriation in budgets of succeeding years.", "reading_order": 2 }, { "id": "p44.4", "order": 4, "type": "text", "bbox": { "l": 68.88, "t": 601.92, "r": 541.92, "b": 576 }, "text": "Fund Balance – Fund Balance included in the Current Fund represent the amount available for anticipation as revenue in future year's budgets, with certain restrictions.", "reading_order": 3 }, { "id": "p44.5", "order": 5, "type": "text", "bbox": { "l": 68.88, "t": 563.28, "r": 542.16, "b": 474.24 }, "text": "Revenues – are recorded when received in cash except for certain amounts, which are due from other governmental units. Revenue from Federal and State grants are realized when anticipated as such in the Township’s budget. Receivables for property taxes are recorded with offsetting reserves on the statement of assets, liabilities, reserves and fund balance of the Township’s Current Fund; accordingly, such amounts are not recorded as revenue until collected. Other amounts that are due the Township, which are susceptible to accrual are also recorded as receivables with offsetting reserves and recorded as revenues when received.", "reading_order": 4 }, { "id": "p44.6", "order": 6, "type": "text", "bbox": { "l": 68.64, "t": 461.76, "r": 543.12, "b": 397.44 }, "text": "Property Tax Revenues – are collected in quarterly installments due February 1, May 1, August 1 and November 1. The amount of tax levied includes not only the amount required in support of the Township’s annual budget, but also the amounts required in support of the budgets of the County of Ocean and the Township of Jackson School District. Unpaid property taxes are subject to tax sale in accordance with statutes.", "reading_order": 5 }, { "id": "p44.7", "order": 7, "type": "text", "bbox": { "l": 68.64, "t": 385.2, "r": 542.64, "b": 346.32 }, "text": "School Taxes – The municipality is responsible for levying, collecting and remitting school taxes for the Township of Jackson School District. Operations are charged for the full amount required to be raised from taxation to operate the local school district for the period from January 1 to December 31.", "reading_order": 6 }, { "id": "p44.8", "order": 8, "type": "text", "bbox": { "l": 68.64, "t": 334.32, "r": 542.4, "b": 257.04 }, "text": "County Taxes – The municipality is responsible for levying, collecting and remitting County taxes for [p44.8.1]e County of Ocean. Operations is charged for [p44.8.2]e amount due [p44.8.3]e County for the year, based upon the ratables required to be certified to the County Board of Taxation by January 10 th of the current year. In addition, operations is charged for the County share of Added and Omitted Taxes certified to the County Board of Taxation by October 10 th of the current year and due to be paid to the County by February 15 th of the following year.", "children": [ { "id": "p44.8.1", "order": 9, "type": "text", "bbox": { "l": 68.64, "t": 334.32, "r": 542.4, "b": 257.04 }, "text": "^{th}", "attrs": { "inline": true, "text_offset": 102, "text_span": 9, "bbox_estimated": true }, "reading_order": 0 }, { "id": "p44.8.2", "order": 10, "type": "text", "bbox": { "l": 68.64, "t": 334.32, "r": 542.4, "b": 257.04 }, "text": "^{th}", "attrs": { "inline": true, "text_offset": 156, "text_span": 9, "bbox_estimated": true }, "reading_order": 1 }, { "id": "p44.8.3", "order": 11, "type": "text", "bbox": { "l": 68.64, "t": 334.32, "r": 542.4, "b": 257.04 }, "text": "^{th}", "attrs": { "inline": true, "text_offset": 178, "text_span": 9, "bbox_estimated": true }, "reading_order": 2 } ], "reading_order": 7 }, { "id": "p44.9", "order": 12, "type": "text", "bbox": { "l": 68.64, "t": 244.56, "r": 541.92, "b": 180 }, "text": "Reserve for Uncollected Taxes – The inclusion of the “Reserve for Uncollected Taxes” appropriation in the Township’s annual budget protects the Township from taxes not paid currently. The Reserve, the minimum amount of which is determined on the percentage of collections experienced in the immediate preceding year, with certain exceptions, is required to provide assurance that cash collected in the current year will provide sufficient cash flow to meet expected obligations.", "reading_order": 8 }, { "id": "p44.10", "order": 13, "type": "footer", "bbox": { "l": 300, "t": 14.4, "r": 312.24, "b": 4.08 }, "text": "36", "attrs": { "block_label": "number" }, "reading_order": 9 } ] }, { "document_id": 11943, "page": 45, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 12, "counts_by_type": { "footer": 1, "heading": 2, "text": 8, "title": 1 }, "build_ms": 2, "items": [ { "id": "p45.1", "order": 1, "type": "title", "bbox": { "l": 174.48, "t": 755.76, "r": 437.04, "b": 703.44 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS (continued):\nFOR THE YEAR ENDED DECEMBER 31, 2014", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p45.2", "order": 2, "type": "heading", "bbox": { "l": 69.12, "t": 691.68, "r": 378.72, "b": 678.96 }, "text": "Note 1. Summary of Significant Accounting Policies (continued):", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p45.3", "order": 3, "type": "text", "bbox": { "l": 68.4, "t": 665.76, "r": 542.16, "b": 562.8 }, "text": "Expenditures – are recorded on the “budgetary” basis of accounting. Generally, expenditures are recorded when an amount is encumbered through the issuance of a numerically controlled purchase order or when a contract is executed as required by Technical Accounting Directive No. 85-1. When an expenditure is paid, the amount encumbered is simultaneously liquidated in its original amount. Encumbrances are offset by an account entitled to reserve for encumbrances. The reserve is classified as a cash liability under New Jersey municipal accounting. At December 31, this reserve represents the portion of appropriation reserves that has been encumbered and is subject to the same statutory provisions as appropriation reserves.", "reading_order": 2 }, { "id": "p45.4", "order": 4, "type": "text", "bbox": { "l": 68.64, "t": 551.52, "r": 541.92, "b": 525.6 }, "text": "Appropriations for principal and interest payments on outstanding general capital bonds and notes are provided on the cash basis.", "reading_order": 3 }, { "id": "p45.5", "order": 5, "type": "text", "bbox": { "l": 68.64, "t": 512.64, "r": 542.4, "b": 447.84 }, "text": "Appropriation Reserves – Appropriation reserves covering unexpended appropriation balances are automatically created at year-end and recorded as liabilities, except for amounts, which may be cancelled by the governing body. Appropriation reserves are available, until lapsed at the close of the succeeding year, to meet specific claims, commitments or contracts incurred during the preceding fiscal year. Lapsed appropriation reserves are recorded as income.", "reading_order": 4 }, { "id": "p45.6", "order": 6, "type": "text", "bbox": { "l": 68.16, "t": 436.32, "r": 542.16, "b": 371.04 }, "text": "Long-Term Debt - Long-Term Debt relative to the acquisition of capital assets, is recorded as a liability in the General Capital Fund. Where an improvement is a “local improvement”, i.e. assessable upon completion, long-term debt associated with that portion of the cost of the improvement to be funded by assessments is transferred to the Trust Fund upon the confirmation of the assessments or when the improvement is fully and permanently funded.", "reading_order": 5 }, { "id": "p45.7", "order": 7, "type": "text", "bbox": { "l": 68.64, "t": 359.76, "r": 542.88, "b": 307.68 }, "text": "Compensated Absences and Post-employment Benefits – Compensated absences for vacation, sick leave and other compensated absences are recorded and provided for in the annual budget in the year in which they are paid, on a pay-as-you-go basis. Likewise, no accrual is made for post-employment benefits, if any, which are also funded on a pay-as-you-go basis.", "reading_order": 6 }, { "id": "p45.8", "order": 8, "type": "text", "bbox": { "l": 68.64, "t": 295.92, "r": 543.12, "b": 256.8 }, "text": "Subsequent Events - The Township of Jackson has evaluated subsequent events occurring after December 31, 2014 through the date of April 7, 2015, which is the date the financial statements were available to be issued.", "reading_order": 7 }, { "id": "p45.9", "order": 9, "type": "heading", "bbox": { "l": 68.88, "t": 244.8, "r": 293.76, "b": 231.12 }, "text": "Length of Service Award Program (“LOSAP”)", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 8 }, { "id": "p45.10", "order": 10, "type": "text", "bbox": { "l": 68.64, "t": 219.36, "r": 542.16, "b": 167.04 }, "text": "The Township has established a Volunteer Length of Service Award Plan (“LOSAP”) (“Plan”) to ensure retention of the Township’s volunteer First Aid Squad members. The Plan shall be construed under the laws of the State of New Jersey and is established with the intent that it meets the requirements of a “Length of Service Award Plan under Section 457(e)11 of the Internal Revenue Code”.", "reading_order": 9 }, { "id": "p45.11", "order": 11, "type": "text", "bbox": { "l": 68.64, "t": 156, "r": 542.16, "b": 104.4 }, "text": "LOSAP Trust Fund have not been audited, and we were not required by the Division of Local Government Services, Department of Community Affairs, State of New Jersey, to audit nor were we engaged to audit the LOSAP Trust Fund financial statements as part of our audit of the Township's financial statements.", "reading_order": 10 }, { "id": "p45.12", "order": 12, "type": "footer", "bbox": { "l": 300, "t": 14.4, "r": 312.24, "b": 4.08 }, "text": "37", "attrs": { "block_label": "number" }, "reading_order": 11 } ] }, { "document_id": 11943, "page": 46, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 22, "counts_by_type": { "footer": 1, "heading": 2, "table": 1, "table_cell": 13, "text": 4, "title": 1 }, "build_ms": 3, "items": [ { "id": "p46.1", "order": 1, "type": "title", "bbox": { "l": 173.76, "t": 756.24, "r": 437.04, "b": 703.68 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS (continued):\nFOR THE YEAR ENDED DECEMBER 31, 2014", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p46.2", "order": 2, "type": "heading", "bbox": { "l": 68.88, "t": 691.92, "r": 378.72, "b": 678.48 }, "text": "Note 1. Summary of Significant Accounting Policies (continued):", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p46.3", "order": 3, "type": "text", "bbox": { "l": 68.88, "t": 666.48, "r": 541.92, "b": 627.36 }, "text": "N.J.A.C.5:30-14.49 requires that the Township perform a separate review report of the Plan in accordance with the American Institute of Certified Public Accounts Statements for Accounting and Auditing Review Services.", "reading_order": 2 }, { "id": "p46.4", "order": 4, "type": "heading", "bbox": { "l": 69.6, "t": 602.16, "r": 244.8, "b": 588.72 }, "text": "Note 2. Cash and Cash Equivalents:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 3 }, { "id": "p46.5", "order": 5, "type": "text", "bbox": { "l": 68.64, "t": 576.48, "r": 541.68, "b": 550.08 }, "text": "The Township is governed by the deposit and investment limitations of New Jersey state law. The Deposits and investments held at December 31, 2014, and reported at fair value are as follows:", "reading_order": 4 }, { "id": "p46.6", "order": 6, "type": "table", "bbox": { "l": 116.16, "t": 538.56, "r": 496.56, "b": 297.6 }, "text": "", "attrs": { "block_label": "table", "n_rows": 7, "n_cols": 2, "integrity": { "cells_checked": 12, "cells_flagged": 0 } }, "children": [ { "id": "p46.6.1", "order": 7, "type": "table_cell", "bbox": { "l": 141.724225, "t": 521.97379, "r": 161.882601, "b": 513.1584700000001 }, "text": "Type", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 0 }, { "id": "p46.6.2", "order": 8, "type": "table_cell", "bbox": { "l": 436.08, "t": 535.049848, "r": 472.833815, "b": 513.1584700000001 }, "text": "Carrying Value", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 1 }, { "id": "p46.6.3", "order": 9, "type": "table_cell", "bbox": { "l": 120.30386, "t": 495.753111, "r": 153.976116, "b": 486.937791 }, "text": "Deposits", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 2 }, { "id": "p46.6.4", "order": 10, "type": "table_cell", "bbox": { "l": 306.36, "t": 520.0246, "r": 496.56, "b": 501.4892 }, "text": "", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 3 }, { "id": "p46.6.5", "order": 11, "type": "table_cell", "bbox": { "l": 129.067159, "t": 482.735822, "r": 195.432189, "b": 473.920502 }, "text": "Demand Deposits", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 4 }, { "id": "p46.6.6", "order": 12, "type": "table_cell", "bbox": { "l": 446.214946, "t": 482.735822, "r": 488.440479, "b": 473.920502 }, "text": "$ 28,579,506", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 5 }, { "id": "p46.6.7", "order": 13, "type": "table_cell", "bbox": { "l": 129.067159, "t": 456.87755, "r": 183.917233, "b": 448.06223 }, "text": "Total Deposits", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 6 }, { "id": "p46.6.8", "order": 14, "type": "table_cell", "bbox": { "l": 446.221451, "t": 456.87755, "r": 488.430257, "b": 448.06223 }, "text": "$ 28,579,506", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 7 }, { "id": "p46.6.9", "order": 15, "type": "table_cell", "bbox": { "l": 120.30386, "t": 429.099497, "r": 429.626941, "b": 420.284177 }, "text": "Reconciliation of Statement of Assets, Liabilities, Reserves and Fund Balance:", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 2, "bbox_refit": true }, "reading_order": 8 }, { "id": "p46.6.10", "order": 16, "type": "table_cell", "bbox": { "l": 129.057866, "t": 416.082208, "r": 230.853388, "b": 328.693002 }, "text": "Current Fund\nAnimal Control Trust Fund\nOpen Space Trust Fund\nTrust - Other Fund\nGeneral Capital Fund\nPublic Assistance Fund\nPayroll Fund", "attrs": { "row": 5, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 9 }, { "id": "p46.6.11", "order": 17, "type": "table_cell", "bbox": { "l": 446.207511, "t": 416.082208, "r": 488.434903, "b": 328.693002 }, "text": "$ 10,665,503\n101,722\n2,599,645\n10,247,943\n4,935,299\n27,268\n2,126", "attrs": { "row": 5, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 10 }, { "id": "p46.6.12", "order": 18, "type": "table_cell", "bbox": { "l": 129.057866, "t": 311.65005, "r": 252.597149, "b": 302.83473 }, "text": "Total Cash and Cash Equivalents", "attrs": { "row": 6, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 11 }, { "id": "p46.6.13", "order": 19, "type": "table_cell", "bbox": { "l": 446.259552, "t": 311.65005, "r": 488.416317, "b": 302.83473 }, "text": "$ 28,579,506", "attrs": { "row": 6, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 12 } ], "reading_order": 5 }, { "id": "p46.7", "order": 20, "type": "text", "bbox": { "l": 68.4, "t": 273.36, "r": 542.4, "b": 210.24 }, "text": "Custodial Credit Risk Related to Deposits - Custodial credit risk is the risk that, in the event of a bank failure, the Township's deposits might not be recovered. Although the Township does not have a formal policy regarding custodial credit risk, N.J.S.A. 17:9-41 et seq. requires that governmental units shall deposit public funds in public depositories protected from loss under the provisions of the Governmental Unit", "reading_order": 6 }, { "id": "p46.8", "order": 21, "type": "text", "bbox": { "l": 68.4, "t": 209.52, "r": 542.4, "b": 132.24 }, "text": "Deposit Protection Act (GUDPA). Under the Act, the first $250,000 of governmental deposits in each insured depository is protected by the Federal Deposit Insurance Corporation (FDIC). Public funds owned by the Township in excess of FDIC insured amounts are protected by GUDPA. However, GUDPA does not protect intermingled trust funds such as salary withholdings, bail funds, or funds that may pass to the Township relative to the happening of a future condition. Such funds are shown as uninsured and uncollateralized in the schedule that follows.", "reading_order": 7 }, { "id": "p46.9", "order": 22, "type": "footer", "bbox": { "l": 300, "t": 14.64, "r": 312.24, "b": 3.84 }, "text": "38", "attrs": { "block_label": "number" }, "reading_order": 8 } ] }, { "document_id": 11943, "page": 47, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 19, "counts_by_type": { "footer": 1, "heading": 5, "table": 1, "table_cell": 4, "text": 7, "title": 1 }, "build_ms": 2, "items": [ { "id": "p47.1", "order": 1, "type": "title", "bbox": { "l": 174.48, "t": 755.76, "r": 436.8, "b": 703.68 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS (continued):\nFOR THE YEAR ENDED DECEMBER 31, 2014", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p47.2", "order": 2, "type": "heading", "bbox": { "l": 69.36, "t": 691.92, "r": 301.44, "b": 678.96 }, "text": "Note 2. Cash and Cash Equivalents (continued):", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p47.3", "order": 3, "type": "table", "bbox": { "l": 79.92, "t": 667.68, "r": 542.4, "b": 561.84 }, "text": "", "attrs": { "block_label": "table", "n_rows": 2, "n_cols": 2, "integrity": { "cells_checked": 4, "cells_flagged": 0 } }, "children": [ { "id": "p47.3.1", "order": 4, "type": "table_cell", "bbox": { "l": 143.99586, "t": 625.9604400000001, "r": 276.670494, "b": 590.6268 }, "text": "Uninsured & Uncollateralized Insured Under F.D.I.C.\\nCollateralized Under GUDPA", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 0 }, { "id": "p47.3.2", "order": 5, "type": "table_cell", "bbox": { "l": 324.201816, "t": 625.9604400000001, "r": 379.222596, "b": 590.6268 }, "text": "$14,157,294\\n250,000\\n14,792,369", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 1 }, { "id": "p47.3.3", "order": 6, "type": "table_cell", "bbox": { "l": 143.99586, "t": 575.09352, "r": 167.26248, "b": 565.2115200000001 }, "text": "Total", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 2 }, { "id": "p47.3.4", "order": 7, "type": "table_cell", "bbox": { "l": 324.06237, "t": 575.09352, "r": 379.18197, "b": 565.2115200000001 }, "text": "$29,199,663", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 3 } ], "reading_order": 2 }, { "id": "p47.4", "order": 8, "type": "heading", "bbox": { "l": 69.6, "t": 551.52, "r": 166.32, "b": 538.56 }, "text": "Note 3. Investments", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 3 }, { "id": "p47.5", "order": 9, "type": "heading", "bbox": { "l": 69.6, "t": 525.36, "r": 192, "b": 512.88 }, "text": "A. Custodial Credit Risk", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 4 }, { "id": "p47.6", "order": 10, "type": "text", "bbox": { "l": 64.32, "t": 499.44, "r": 541.92, "b": 422.64 }, "text": "For an investment, custodial credit risk is a risk that, in the event of the failure of the counterparty, the Township will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. Investment securities are exposed to custodial credit risk if the securities are uninsured, are not registered in the name of the Township and are held by either the counterparty or the counterparty's trust department or the agent but not in the Township's name. All of the Township's investments are held in the name of the Township and are collateralized by GUDPA.", "reading_order": 5 }, { "id": "p47.7", "order": 11, "type": "heading", "bbox": { "l": 69.36, "t": 410.64, "r": 229.68, "b": 398.16 }, "text": "B. Investment Interest Rate Risk", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 6 }, { "id": "p47.8", "order": 12, "type": "text", "bbox": { "l": 68.64, "t": 384.96, "r": 542.88, "b": 333.6 }, "text": "Interest rate risk is the risk that changes in interest rates that will adversely affect the fire value of an investment. The Township has no formal investment policy that limits investment maturities as a means of managing its exposure to fair value losses arising from increasing interest rates. Maturities of investments held at December 31, 2014, are provided in the above schedule.", "reading_order": 7 }, { "id": "p47.9", "order": 13, "type": "heading", "bbox": { "l": 69.6, "t": 321.6, "r": 199.68, "b": 308.64 }, "text": "C. Investment Credit Risk", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 8 }, { "id": "p47.10", "order": 14, "type": "text", "bbox": { "l": 68.64, "t": 295.68, "r": 541.68, "b": 270.24 }, "text": "The Township has no investment policy that limits its investment choices other than the limitation of state law as follows:", "reading_order": 9 }, { "id": "p47.11", "order": 15, "type": "text", "bbox": { "l": 87.12, "t": 256.8, "r": 541.68, "b": 231.84 }, "text": "- Bonds or other obligations of the United States of America or obligations guaranteed by the United States of America;", "reading_order": 10 }, { "id": "p47.12", "order": 16, "type": "text", "bbox": { "l": 87.12, "t": 217.68, "r": 294.24, "b": 205.2 }, "text": "Government money market mutual funds;", "reading_order": 11 }, { "id": "p47.13", "order": 17, "type": "text", "bbox": { "l": 86.64, "t": 191.76, "r": 542.16, "b": 140.64 }, "text": "- Any obligation that a federal agency or federal instrumentality has issued in accordance with an act of Congress, which security has a maturity date not greater than 397 days from the date of purchase, provided that such obligations bear a fixed rate of interest not dependent on any index or other external factor;", "reading_order": 12 }, { "id": "p47.14", "order": 18, "type": "text", "bbox": { "l": 87.12, "t": 127.68, "r": 542.4, "b": 101.76 }, "text": "Bonds or other obligations of the Township or bonds or other obligations of the local unit or units within which the Township is located;", "reading_order": 13 }, { "id": "p47.15", "order": 19, "type": "footer", "bbox": { "l": 300, "t": 14.4, "r": 312.24, "b": 4.08 }, "text": "39", "attrs": { "block_label": "number" }, "reading_order": 14 } ] }, { "document_id": 11943, "page": 48, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 29, "counts_by_type": { "footer": 1, "heading": 3, "list": 1, "list_item": 3, "table": 1, "table_cell": 16, "text": 3, "title": 1 }, "build_ms": 4, "items": [ { "id": "p48.1", "order": 1, "type": "title", "bbox": { "l": 174.48, "t": 755.76, "r": 436.56, "b": 703.68 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS (continued):\nFOR THE YEAR ENDED DECEMBER 31, 2014", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p48.2", "order": 2, "type": "heading", "bbox": { "l": 69.6, "t": 691.92, "r": 225.6, "b": 678.96 }, "text": "Note 3. Investments (continued):", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p48.3", "order": 3, "type": "text", "bbox": { "l": 87.12, "t": 665.28, "r": 542.16, "b": 626.4 }, "text": "Bonds or other obligations, having a maturity date of not more than 397 days from the date of purchase, approved by the Division of Investment in the Department of Treasury for investment by the Township;", "reading_order": 2 }, { "id": "p48.4", "order": 4, "type": "list", "bbox": { "l": 86.64, "t": 613.92, "r": 540.72, "b": 534.96 }, "text": "", "attrs": { "item_count": 3 }, "children": [ { "id": "p48.4.1", "order": 5, "type": "list_item", "bbox": { "l": 86.88, "t": 613.92, "r": 273.12, "b": 600.48 }, "text": "Local Government investment pools;", "marker": "-", "reading_order": 0 }, { "id": "p48.4.2", "order": 6, "type": "list_item", "bbox": { "l": 86.88, "t": 587.52, "r": 540.72, "b": 561.84 }, "text": "Deposits with the State of New Jersey Cash Management Fund established pursuant to section 1 of P.L. 1977, c.281; or", "marker": "-", "reading_order": 1 }, { "id": "p48.4.3", "order": 7, "type": "list_item", "bbox": { "l": 86.64, "t": 548.4, "r": 389.04, "b": 534.96 }, "text": "Agreements for the repurchase of fully collateralized securities.", "marker": "•", "reading_order": 2 } ], "reading_order": 3 }, { "id": "p48.5", "order": 8, "type": "text", "bbox": { "l": 70.08, "t": 510.48, "r": 456.72, "b": 497.04 }, "text": "As of December 31, 2014, the Township had the following investments and maturities:", "reading_order": 4 }, { "id": "p48.6", "order": 9, "type": "table", "bbox": { "l": 71.04, "t": 474.24, "r": 522, "b": 361.2 }, "text": "", "attrs": { "block_label": "table", "n_rows": 4, "n_cols": 4, "integrity": { "cells_checked": 16, "cells_flagged": 0 } }, "children": [ { "id": "p48.6.1", "order": 10, "type": "table_cell", "bbox": { "l": 74.397968, "t": 456.76229, "r": 122.964212, "b": 446.82233 }, "text": "Investment", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 0 }, { "id": "p48.6.2", "order": 11, "type": "table_cell", "bbox": { "l": 299.296492, "t": 470.203325, "r": 325.733967, "b": 446.82233 }, "text": "Fair Value", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 1 }, { "id": "p48.6.3", "order": 12, "type": "table_cell", "bbox": { "l": 372.794041, "t": 470.203325, "r": 399.308811, "b": 446.82233 }, "text": "Book Value", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 2 }, { "id": "p48.6.4", "order": 13, "type": "table_cell", "bbox": { "l": 436.74, "t": 470.203325, "r": 503.498433, "b": 446.82233 }, "text": "Total Reported Value", "attrs": { "row": 0, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 3 }, { "id": "p48.6.5", "order": 14, "type": "table_cell", "bbox": { "l": 74.397968, "t": 428.79787, "r": 109.216548, "b": 418.85791 }, "text": "LOSAP", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 4 }, { "id": "p48.6.6", "order": 15, "type": "table_cell", "bbox": { "l": 312.53621, "t": 428.79787, "r": 348.300011, "b": 418.85791 }, "text": "116,535", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 5 }, { "id": "p48.6.7", "order": 16, "type": "table_cell", "bbox": { "l": 375.894719, "t": 428.79787, "r": 411.720357, "b": 418.85791 }, "text": "116,535", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 6 }, { "id": "p48.6.8", "order": 17, "type": "table_cell", "bbox": { "l": 480.467508, "t": 428.79787, "r": 516.293146, "b": 418.85791 }, "text": "116,535", "attrs": { "row": 1, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 7 }, { "id": "p48.6.9", "order": 18, "type": "table_cell", "bbox": { "l": 74.397968, "t": 415.356835, "r": 240.880782, "b": 391.923365 }, "text": "Current Fund Special Emergency Notes held by General Capital Fund", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 8 }, { "id": "p48.6.10", "order": 19, "type": "table_cell", "bbox": { "l": 312.412801, "t": 401.863325, "r": 348.289234, "b": 391.923365 }, "text": "902,713", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 9 }, { "id": "p48.6.11", "order": 20, "type": "table_cell", "bbox": { "l": 375.894984, "t": 401.863325, "r": 411.720622, "b": 391.923365 }, "text": "902,713", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 10 }, { "id": "p48.6.12", "order": 21, "type": "table_cell", "bbox": { "l": 480.476607, "t": 401.863325, "r": 516.302245, "b": 391.923365 }, "text": "902,713", "attrs": { "row": 2, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 11 }, { "id": "p48.6.13", "order": 22, "type": "table_cell", "bbox": { "l": 74.407067, "t": 374.141881, "r": 97.816743, "b": 364.201921 }, "text": "Total", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 12 }, { "id": "p48.6.14", "order": 23, "type": "table_cell", "bbox": { "l": 304.208372, "t": 374.141881, "r": 348.245064, "b": 364.201921 }, "text": "1,019,248", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 13 }, { "id": "p48.6.15", "order": 24, "type": "table_cell", "bbox": { "l": 367.690555, "t": 374.141881, "r": 411.740498, "b": 364.201921 }, "text": "1,019,248", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 14 }, { "id": "p48.6.16", "order": 25, "type": "table_cell", "bbox": { "l": 472.216967, "t": 374.141881, "r": 516.322121, "b": 364.201921 }, "text": "1,019,248", "attrs": { "row": 3, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 15 } ], "reading_order": 5 }, { "id": "p48.7", "order": 26, "type": "heading", "bbox": { "l": 69.84, "t": 348, "r": 146.16, "b": 335.28 }, "text": "Note 4. Pension", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 6 }, { "id": "p48.8", "order": 27, "type": "heading", "bbox": { "l": 70.32, "t": 323.04, "r": 165.12, "b": 310.56 }, "text": "A. Plan Description", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 7 }, { "id": "p48.9", "order": 28, "type": "text", "bbox": { "l": 86.64, "t": 296.88, "r": 524.64, "b": 145.2 }, "text": "The Township of Jackson contributes to a cost-sharing multiple-employer defined benefit pension plan, Public Employees' Retirement System (P.E.R.S.) and Police and Fireman's Retirement System (P.F.R.S.), administered by the State of New Jersey, Division of Pensions and Benefits. It provides retirement, disability, medical and death benefits to plan members and beneficiaries. The State of New Jersey P.E.R.S. and P.F.R.S. programs were established as of January 1, 1955 and July 1, 1944, respectively. The programs were established under the provisions of N.J.S.A.43:15A and N.J.S.A.43:16A which assigns authority to establish and amend benefit provisions to the plan's board of trustees. P.E.R.S. and P.F.R.S. issues a publicly available financial report that includes financial statements and required supplementary information. That report may be obtained by writing to: State of New Jersey, Department of the Treasury, Division of Pensions and Benefits, P.O. Box 295, Trenton, NJ 08625, or calling (609) 984-1684.", "reading_order": 8 }, { "id": "p48.10", "order": 29, "type": "footer", "bbox": { "l": 300.48, "t": 14.16, "r": 312.24, "b": 4.08 }, "text": "40", "attrs": { "block_label": "number" }, "reading_order": 9 } ] }, { "document_id": 11943, "page": 49, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 10, "counts_by_type": { "footer": 1, "heading": 3, "text": 5, "title": 1 }, "build_ms": 1, "items": [ { "id": "p49.1", "order": 1, "type": "title", "bbox": { "l": 174.48, "t": 756, "r": 436.8, "b": 703.68 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS (continued):\nFOR THE YEAR ENDED DECEMBER 31, 2014", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p49.2", "order": 2, "type": "heading", "bbox": { "l": 69.6, "t": 691.68, "r": 206.16, "b": 679.2 }, "text": "Note 4. Pension (continued):", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p49.3", "order": 3, "type": "heading", "bbox": { "l": 69.84, "t": 666, "r": 156.96, "b": 652.8 }, "text": "B. Funding Policy", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p49.4", "order": 4, "type": "text", "bbox": { "l": 86.4, "t": 640.32, "r": 523.92, "b": 563.28 }, "text": "The System’s designated purpose is to provide retirement, death, disability and medical benefits to certain qualified members. Membership in the System is mandatory for substantially all full-time employees of the State of New Jersey or any county, municipality, school district or public agency, provided the employee is not required to be a member of another state-administered retirement system or other state or local jurisdiction. The System’s Board of Trustees is primarily responsible for the administration of the System.", "reading_order": 3 }, { "id": "p49.5", "order": 5, "type": "text", "bbox": { "l": 86.88, "t": 551.52, "r": 523.44, "b": 525.84 }, "text": "According to the State of New Jersey administrative code, all obligations of the System will be assumed by the State of New Jersey should the System terminate.", "reading_order": 4 }, { "id": "p49.6", "order": 6, "type": "text", "bbox": { "l": 86.64, "t": 513.12, "r": 523.68, "b": 449.04 }, "text": "Plan members are required to contribute 6.5%, effective October 1, 2011, of their annual covered salary for P.E.R.S, 10%, effective October 1, 2011, of their annual covered salary for P.F.R.S. and the Township is required to contribute at an actuarially determined rate. The contribution requirements of plan members and the Township are established and may be amended by the plan’s Board of Trustees.", "reading_order": 5 }, { "id": "p49.7", "order": 7, "type": "text", "bbox": { "l": 86.4, "t": 436.8, "r": 524.88, "b": 372.72 }, "text": "The Township’s contributions to P.E.R.S. for the years ending December 31, 2014, 2013 and 2012 were $649,662, $759,294 and $823,495, respectively, equal to the required contributions for each year, and to P.F.R.S. for the years ending December 31, 2014, 2013 and 2012 were $1,918,335, $2,137,931 and $2,169,961, respectively, equal to the required contributions for each year.", "reading_order": 6 }, { "id": "p49.8", "order": 8, "type": "heading", "bbox": { "l": 70.08, "t": 334.56, "r": 214.56, "b": 322.32 }, "text": "C. Post-Employment Benefits", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 7 }, { "id": "p49.9", "order": 9, "type": "text", "bbox": { "l": 86.16, "t": 309.12, "r": 524.64, "b": 219.84 }, "text": "Chapter 384 of Public Laws 1987 and Chapter 6 of Public Laws 1990 requires the PERS to fund post-retirement medical benefits for those employees covered by the State Plan, who retire after reaching age 60 and accumulating 25 years of credited services. The cost of these benefits is actuarially determined and funded through contributions by the State in accordance with Chapter 62, P.L. 1994. Funding of the post-retirement medical premiums changed from a prefunding basis to a pay-as-you-go basis beginning in 1996, which increased the medical reserve by one-half of 1% of payroll.", "reading_order": 8 }, { "id": "p49.10", "order": 10, "type": "footer", "bbox": { "l": 300.24, "t": 14.64, "r": 311.52, "b": 3.84 }, "text": "41", "attrs": { "block_label": "number" }, "reading_order": 9 } ] }, { "document_id": 11943, "page": 50, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 35, "counts_by_type": { "footer": 1, "formula": 1, "heading": 4, "table": 2, "table_cell": 24, "text": 3 }, "build_ms": 4, "items": [ { "id": "p50.1", "order": 1, "type": "heading", "bbox": { "l": 174.24, "t": 756.48, "r": 437.04, "b": 703.44 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS (continued):\nFOR THE YEAR ENDED DECEMBER 31, 2014", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 0 }, { "id": "p50.2", "order": 2, "type": "heading", "bbox": { "l": 69.36, "t": 691.92, "r": 188.16, "b": 678.72 }, "text": "Note 5. Property Taxes", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p50.3", "order": 3, "type": "text", "bbox": { "l": 68.4, "t": 666, "r": 542.16, "b": 588.48 }, "text": "Property taxes are an enforceable lien on the assessed property. Taxes are due on a quarterly basis on February 1, May 1, August 1 and November 1. All unpaid taxes become delinquent 8 days after the above due dates. The Township bills and collects its own property taxes as well as the taxes levied by the other taxing bodies within the municipality. Property tax revenues are recognized when collected. A reserve for uncollected taxes is established in the current operating budget to the extent that their collectability is improbable.", "reading_order": 2 }, { "id": "p50.4", "order": 4, "type": "text", "bbox": { "l": 68.64, "t": 577.44, "r": 541.92, "b": 550.08 }, "text": "The following is a three-year comparison of certain statistical information relative to property taxes and property tax collections for the current and previous two years.", "reading_order": 3 }, { "id": "p50.5", "order": 5, "type": "heading", "bbox": { "l": 70.08, "t": 526.32, "r": 253.2, "b": 512.88 }, "text": "Comparison of Tax Rate Information:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 4 }, { "id": "p50.6", "order": 6, "type": "table", "bbox": { "l": 129.6, "t": 502.8, "r": 467.28, "b": 380.16 }, "text": "", "attrs": { "block_label": "table", "n_rows": 4, "n_cols": 4, "integrity": { "cells_checked": 12, "cells_flagged": 0 } }, "children": [ { "id": "p50.6.1", "order": 7, "type": "table_cell", "bbox": { "l": 129.6, "t": 502.8, "r": 214.02, "b": 485.28 }, "text": "", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 0 }, { "id": "p50.6.2", "order": 8, "type": "table_cell", "bbox": { "l": 332.821013, "t": 497.881523, "r": 351.717836, "b": 488.154772 }, "text": "2014", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 1 }, { "id": "p50.6.3", "order": 9, "type": "table_cell", "bbox": { "l": 388.739745, "t": 497.881523, "r": 407.580442, "b": 488.154772 }, "text": "2013", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 2 }, { "id": "p50.6.4", "order": 10, "type": "table_cell", "bbox": { "l": 444.602351, "t": 497.881523, "r": 463.443048, "b": 488.154772 }, "text": "2012", "attrs": { "row": 0, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 3 }, { "id": "p50.6.5", "order": 11, "type": "table_cell", "bbox": { "l": 133.62, "t": 471.30588, "r": 189.915715, "b": 461.57913 }, "text": "Total Tax Rate", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 4 }, { "id": "p50.6.6", "order": 12, "type": "table_cell", "bbox": { "l": 327.667674, "t": 471.30588, "r": 353.584039, "b": 461.57913 }, "text": "$2.097", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 5 }, { "id": "p50.6.7", "order": 13, "type": "table_cell", "bbox": { "l": 383.58, "t": 471.301522, "r": 409.496365, "b": 461.574772 }, "text": "$2.040", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 6 }, { "id": "p50.6.8", "order": 14, "type": "table_cell", "bbox": { "l": 439.44, "t": 471.301522, "r": 465.36572, "b": 461.574772 }, "text": "$1.968", "attrs": { "row": 1, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 7 }, { "id": "p50.6.9", "order": 15, "type": "table_cell", "bbox": { "l": 133.62, "t": 444.721523, "r": 239.686735, "b": 434.994773 }, "text": "Apportionment of Tax Rate:", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 8 }, { "id": "p50.6.10", "order": 16, "type": "table_cell", "bbox": { "l": 214.02, "t": 467.76, "r": 298.44, "b": 450.24 }, "text": "", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 9 }, { "id": "p50.6.11", "order": 17, "type": "table_cell", "bbox": { "l": 298.44, "t": 467.76, "r": 382.86, "b": 450.24 }, "text": "", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 10 }, { "id": "p50.6.12", "order": 18, "type": "table_cell", "bbox": { "l": 382.86, "t": 467.76, "r": 467.28, "b": 450.24 }, "text": "", "attrs": { "row": 2, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 11 }, { "id": "p50.6.13", "order": 19, "type": "table_cell", "bbox": { "l": 143.034268, "t": 431.46072, "r": 228.803826, "b": 381.897525 }, "text": "Municipal\nMunicipal Open Space\nCounty\nLocal School", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 12 }, { "id": "p50.6.14", "order": 20, "type": "table_cell", "bbox": { "l": 330.049304, "t": 431.46072, "r": 351.295017, "b": 381.897525 }, "text": "0.448\n0.020\n0.396\n1.233", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 13 }, { "id": "p50.6.15", "order": 21, "type": "table_cell", "bbox": { "l": 385.918458, "t": 431.46072, "r": 407.145462, "b": 381.897525 }, "text": "0.438\n0.020\n0.390\n1.192", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 14 }, { "id": "p50.6.16", "order": 22, "type": "table_cell", "bbox": { "l": 441.778257, "t": 431.46072, "r": 463.061388, "b": 381.897525 }, "text": "0.421\n0.020\n0.364\n1.163", "attrs": { "row": 3, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 15 } ], "reading_order": 5 }, { "id": "p50.7", "order": 23, "type": "heading", "bbox": { "l": 69.6, "t": 341.28, "r": 183.84, "b": 327.36 }, "text": "Net Valuation Taxable:", "level": 3, "reading_order": 6 }, { "id": "p50.8", "order": 24, "type": "formula", "bbox": { "l": 147.36, "t": 316.56, "r": 483.36, "b": 267.84 }, "text": "\\begin{array}{ccc}2014&&\\ \\ 6,647,971,808\\\\&&\\underline{\\phantom{\\ \\ 6,647,971,808}}\\\\2013&&\\underline{\\ \\ 6,663,145,020}\\\\2012&&\\underline{\\ \\ 6,710,626,337}\\end{array}", "attrs": { "block_label": "display_formula", "latex": "\\begin{array}{ccc}2014&&\\ \\ 6,647,971,808\\\\&&\\underline{\\phantom{\\ \\ 6,647,971,808}}\\\\2013&&\\underline{\\ \\ 6,663,145,020}\\\\2012&&\\underline{\\ \\ 6,710,626,337}\\end{array}", "notation": "latex", "alt": "begin array ccc 2014&& 6, 647, 971, 808 && underline phantom 6, 647, 971, 808 2013&& underline 6, 663, 145, 020 2012&& underline 6, 710, 626, 337 end array", "mathml": "2014  6,647,971,808  6,647,971,808―2013  6,663,145,020―2012  6,710,626,337―" }, "reading_order": 7 }, { "id": "p50.9", "order": 25, "type": "text", "bbox": { "l": 68.88, "t": 228.24, "r": 322.32, "b": 213.36 }, "text": "Comparison of Tax Levies and Collection Currently:", "reading_order": 8 }, { "id": "p50.10", "order": 26, "type": "table", "bbox": { "l": 163.92, "t": 200.4, "r": 472.56, "b": 110.88 }, "text": "", "attrs": { "block_label": "table", "n_rows": 2, "n_cols": 4, "integrity": { "cells_checked": 8, "cells_flagged": 0 } }, "children": [ { "id": "p50.10.1", "order": 27, "type": "table_cell", "bbox": { "l": 168.115744, "t": 173.011349, "r": 193.386687, "b": 164.34641899999997 }, "text": "YEAR", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 0 }, { "id": "p50.10.2", "order": 28, "type": "table_cell", "bbox": { "l": 233.079277, "t": 173.011349, "r": 279.386678, "b": 164.34641899999997 }, "text": "TAX LEVY", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 1 }, { "id": "p50.10.3", "order": 29, "type": "table_cell", "bbox": { "l": 319.88016, "t": 185.85470099999998, "r": 383.579028, "b": 164.34641899999997 }, "text": "CASH COLLECTIONS", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 2 }, { "id": "p50.10.4", "order": 30, "type": "table_cell", "bbox": { "l": 409.92, "t": 198.75581899999997, "r": 470.563371, "b": 164.34641899999997 }, "text": "PERCENTAGE OF COLLECTION", "attrs": { "row": 0, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 3 }, { "id": "p50.10.5", "order": 31, "type": "table_cell", "bbox": { "l": 171.282062, "t": 147.26687900000002, "r": 190.051809, "b": 112.799713 }, "text": "2014\n2013\n2012", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 4 }, { "id": "p50.10.6", "order": 32, "type": "table_cell", "bbox": { "l": 246.100294, "t": 147.26687900000002, "r": 293.175993, "b": 112.799713 }, "text": "$ 145,604,219\n141,851,869\n138,030,448", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 5 }, { "id": "p50.10.7", "order": 33, "type": "table_cell", "bbox": { "l": 343.958146, "t": 147.26687900000002, "r": 390.968655, "b": 112.799713 }, "text": "$ 143,352,211\n139,207,257\n135,345,779", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 6 }, { "id": "p50.10.8", "order": 34, "type": "table_cell", "bbox": { "l": 425.723652, "t": 147.26687900000002, "r": 454.653554, "b": 112.799713 }, "text": "98.45%\n98.13%\n98.06%", "attrs": { "row": 1, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 7 } ], "reading_order": 9 }, { "id": "p50.11", "order": 35, "type": "footer", "bbox": { "l": 300.24, "t": 14.64, "r": 312.24, "b": 4.08 }, "text": "42", "attrs": { "block_label": "number" }, "reading_order": 10 } ] }, { "document_id": 11943, "page": 51, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 45, "counts_by_type": { "caption": 2, "footer": 1, "footnote": 1, "header": 1, "heading": 3, "table": 3, "table_cell": 31, "text": 3 }, "build_ms": 5, "items": [ { "id": "p51.1", "order": 1, "type": "header", "bbox": { "l": 237.6, "t": 756, "r": 374.16, "b": 743.04 }, "text": "TOWNSHIP OF JACKSON", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p51.2", "order": 2, "type": "heading", "bbox": { "l": 174.96, "t": 730.08, "r": 435.84, "b": 703.68 }, "text": "NOTES TO FINANCIAL STATEMENTS (continued):\nFOR THE YEAR ENDED DECEMBER 31, 2014", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p51.3", "order": 3, "type": "caption", "bbox": { "l": 69.6, "t": 692.16, "r": 239.52, "b": 678.48 }, "text": "Note 5: Property Taxes (continued)", "attrs": { "block_label": "figure_title" }, "reading_order": 2 }, { "id": "p51.4", "order": 4, "type": "caption", "bbox": { "l": 69.84, "t": 666.48, "r": 254.16, "b": 652.56 }, "text": "Delinquent Taxes and Tax Title Liens:", "attrs": { "block_label": "figure_title" }, "reading_order": 3 }, { "id": "p51.5", "order": 5, "type": "table", "bbox": { "l": 139.44, "t": 641.76, "r": 470.4, "b": 553.92 }, "text": "", "attrs": { "block_label": "table", "n_rows": 2, "n_cols": 5, "integrity": { "cells_checked": 10, "cells_flagged": 0 } }, "children": [ { "id": "p51.5.1", "order": 6, "type": "table_cell", "bbox": { "l": 142.13406, "t": 625.359762, "r": 199.174905, "b": 604.994857 }, "text": "YEAR ENDED DECEMBER 31", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 0 }, { "id": "p51.5.2", "order": 7, "type": "table_cell", "bbox": { "l": 211.8, "t": 637.535027, "r": 262.106839, "b": 604.994857 }, "text": "AMOUNT OF TAX TITLE LIENS", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 1 }, { "id": "p51.5.3", "order": 8, "type": "table_cell", "bbox": { "l": 277.859134, "t": 637.535027, "r": 332.103835, "b": 604.994857 }, "text": "AMOUNT OF DELINQUENT TAXES", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 2 }, { "id": "p51.5.4", "order": 9, "type": "table_cell", "bbox": { "l": 347.333232, "t": 625.359762, "r": 401.594061, "b": 604.994857 }, "text": "TOTAL DELINQUENT", "attrs": { "row": 0, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 3 }, { "id": "p51.5.5", "order": 10, "type": "table_cell", "bbox": { "l": 414.407603, "t": 625.359762, "r": 469.704889, "b": 604.994857 }, "text": "PERCENTAGE OF TAX LEVY", "attrs": { "row": 0, "col": 4, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 4 }, { "id": "p51.5.6", "order": 11, "type": "table_cell", "bbox": { "l": 162.116224, "t": 588.824868, "r": 179.214811, "b": 556.339296 }, "text": "2014\n2013\n2012", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 5 }, { "id": "p51.5.7", "order": 12, "type": "table_cell", "bbox": { "l": 230.101422, "t": 588.824868, "r": 264.402156, "b": 556.339296 }, "text": "$ 2,335,043\n2,055,182\n1,845,048", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 6 }, { "id": "p51.5.8", "order": 13, "type": "table_cell", "bbox": { "l": 301.664564, "t": 588.824868, "r": 335.984823, "b": 556.339296 }, "text": "$ 1,909,409\n1,876,075\n2,028,373", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 7 }, { "id": "p51.5.9", "order": 14, "type": "table_cell", "bbox": { "l": 369.000383, "t": 588.824868, "r": 403.251884, "b": 556.339296 }, "text": "$ 4,244,452\n3,931,257\n3,873,421", "attrs": { "row": 1, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 8 }, { "id": "p51.5.10", "order": 15, "type": "table_cell", "bbox": { "l": 430.984141, "t": 588.824868, "r": 453.068082, "b": 556.339296 }, "text": "2.92%\n2.77%\n2.81%", "attrs": { "row": 1, "col": 4, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 9 } ], "reading_order": 4 }, { "id": "p51.6", "order": 16, "type": "heading", "bbox": { "l": 69.6, "t": 516.48, "r": 347.52, "b": 502.8 }, "text": "Note: 6: Property Acquired By Tax Title Lien Liquidation", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 5 }, { "id": "p51.7", "order": 17, "type": "text", "bbox": { "l": 68.64, "t": 490.56, "r": 542.16, "b": 463.92 }, "text": "The value of property acquired by liquidation of tax title liens on December 31, on the basis of the last assessed valuation of such properties, for the current and previous two years was as follows:", "reading_order": 6 }, { "id": "p51.8", "order": 18, "type": "table", "bbox": { "l": 105.84, "t": 442.32, "r": 419.76, "b": 371.52 }, "text": "", "attrs": { "block_label": "table", "n_rows": 2, "n_cols": 2, "integrity": { "cells_checked": 4, "cells_flagged": 0 } }, "children": [ { "id": "p51.8.1", "order": 19, "type": "table_cell", "bbox": { "l": 232.38, "t": 436.10551, "r": 258.539439, "b": 427.37497 }, "text": "YEAR", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 0 }, { "id": "p51.8.2", "order": 20, "type": "table_cell", "bbox": { "l": 360.954736, "t": 436.10551, "r": 403.200721, "b": 427.37497 }, "text": "AMOUNT", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 1 }, { "id": "p51.8.3", "order": 21, "type": "table_cell", "bbox": { "l": 235.619678, "t": 410.127303, "r": 255.079925, "b": 375.47676 }, "text": "2014\n2013\n2012", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 2 }, { "id": "p51.8.4", "order": 22, "type": "table_cell", "bbox": { "l": 376.921723, "t": 410.127303, "r": 415.873071, "b": 375.47676 }, "text": "$ 6,306,200\n6,318,700\n6,318,700", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 3 } ], "reading_order": 7 }, { "id": "p51.9", "order": 23, "type": "heading", "bbox": { "l": 68.88, "t": 334.8, "r": 246.96, "b": 320.64 }, "text": "Note: 7: Fund Balance Appropriated", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 8 }, { "id": "p51.10", "order": 24, "type": "text", "bbox": { "l": 68.64, "t": 309.12, "r": 541.92, "b": 281.76 }, "text": "The following schedule details the amount of fund balance available at the end of the current year and four previous years and the amounts utilized in the subsequent year's budgets.", "reading_order": 9 }, { "id": "p51.11", "order": 25, "type": "table", "bbox": { "l": 130.32, "t": 270.72, "r": 474.72, "b": 117.84 }, "text": "", "attrs": { "block_label": "table", "n_rows": 4, "n_cols": 6, "integrity": { "cells_checked": 11, "cells_flagged": 0 } }, "children": [ { "id": "p51.11.1", "order": 26, "type": "table_cell", "bbox": { "l": 188.942295, "t": 229.635446, "r": 213.757664, "b": 221.14484600000003 }, "text": "YEAR", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 0 }, { "id": "p51.11.2", "order": 27, "type": "table_cell", "bbox": { "l": 242.218828, "t": 242.23927000000003, "r": 306.004689, "b": 221.14484600000003 }, "text": "BALANCE DECEMBER 31,", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 2, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 1 }, { "id": "p51.11.3", "order": 28, "type": "table_cell", "bbox": { "l": 328.88283, "t": 267.503522, "r": 386.782919, "b": 221.14484600000003 }, "text": "UTILIZED IN BUDGET OF SUCCEEDING YEAR", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 2, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 2 }, { "id": "p51.11.4", "order": 29, "type": "table_cell", "bbox": { "l": 414.163881, "t": 267.503522, "r": 473.767963, "b": 221.14484600000003 }, "text": "PERCENTAGE OF FUND BALANCE USED", "attrs": { "row": 0, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 3 }, { "id": "p51.11.5", "order": 30, "type": "table_cell", "bbox": { "l": 134.449277, "t": 204.31458999999995, "r": 210.46218, "b": 195.82398999999998 }, "text": "CURRENT FUND:", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 6, "bbox_refit": true }, "reading_order": 4 }, { "id": "p51.11.6", "order": 31, "type": "table_cell", "bbox": { "l": 192.11613, "t": 179.17298000000005, "r": 210.549071, "b": 170.68237999999997 }, "text": "2014", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 5 }, { "id": "p51.11.7", "order": 32, "type": "table_cell", "bbox": { "l": 187.72, "t": 227.04, "r": 245.12, "b": 205.2 }, "text": "$", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 6 }, { "id": "p51.11.8", "order": 33, "type": "table_cell", "bbox": { "l": 274.557193, "t": 179.17298000000005, "r": 311.534663, "b": 170.68237999999997 }, "text": "3,987,051", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 7 }, { "id": "p51.11.9", "order": 34, "type": "table_cell", "bbox": { "l": 302.52, "t": 227.04, "r": 359.92, "b": 205.2 }, "text": "*", "attrs": { "row": 2, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 8 }, { "id": "p51.11.10", "order": 35, "type": "table_cell", "bbox": { "l": 359.92, "t": 227.04, "r": 417.32, "b": 205.2 }, "text": "", "attrs": { "row": 2, "col": 4, "rowspan": 1, "colspan": 1 }, "reading_order": 9 }, { "id": "p51.11.11", "order": 36, "type": "table_cell", "bbox": { "l": 417.32, "t": 227.04, "r": 474.72, "b": 205.2 }, "text": "*", "attrs": { "row": 2, "col": 5, "rowspan": 1, "colspan": 1 }, "reading_order": 10 }, { "id": "p51.11.12", "order": 37, "type": "table_cell", "bbox": { "l": 192.11613, "t": 166.51255200000003, "r": 210.549071, "b": 120.15387599999997 }, "text": "2013\n2012\n2011\n2010", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 11 }, { "id": "p51.11.13", "order": 38, "type": "table_cell", "bbox": { "l": 187.72, "t": 205.2, "r": 245.12, "b": 183.36 }, "text": "", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 12 }, { "id": "p51.11.14", "order": 39, "type": "table_cell", "bbox": { "l": 274.553535, "t": 166.51255200000003, "r": 311.531005, "b": 120.15387599999997 }, "text": "2,873,067\n2,549,911\n2,350,087\n2,770,286", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 13 }, { "id": "p51.11.15", "order": 40, "type": "table_cell", "bbox": { "l": 356.872035, "t": 166.51255200000003, "r": 393.86048, "b": 120.15387599999997 }, "text": "2,200,000\n2,200,000\n1,900,000\n2,400,000", "attrs": { "row": 3, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 14 }, { "id": "p51.11.16", "order": 41, "type": "table_cell", "bbox": { "l": 359.92, "t": 205.2, "r": 417.32, "b": 183.36 }, "text": "", "attrs": { "row": 3, "col": 4, "rowspan": 1, "colspan": 1 }, "reading_order": 15 }, { "id": "p51.11.17", "order": 42, "type": "table_cell", "bbox": { "l": 429.696468, "t": 166.51255200000003, "r": 458.137509, "b": 120.15387599999997 }, "text": "76.57%\n86.28%\n80.85%\n86.63%", "attrs": { "row": 3, "col": 5, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 16 } ], "reading_order": 10 }, { "id": "p51.12", "order": 43, "type": "footnote", "bbox": { "l": 106.08, "t": 106.08, "r": 306, "b": 92.4 }, "text": "[p51.12.1]2015 budget not introduced at date of audit", "attrs": { "block_label": "vision_footnote" }, "children": [ { "id": "p51.12.1", "order": 44, "type": "text", "bbox": { "l": 106.08, "t": 106.08, "r": 306, "b": 92.4 }, "text": "^{*}", "attrs": { "inline": true, "text_offset": 0, "text_span": 10, "bbox_estimated": true }, "reading_order": 0 } ], "reading_order": 11 }, { "id": "p51.13", "order": 45, "type": "footer", "bbox": { "l": 300.24, "t": 14.64, "r": 312, "b": 3.84 }, "text": "43", "attrs": { "block_label": "number" }, "reading_order": 12 } ] }, { "document_id": 11943, "page": 52, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 24, "counts_by_type": { "footer": 1, "heading": 4, "table": 1, "table_cell": 15, "text": 3 }, "build_ms": 3, "items": [ { "id": "p52.1", "order": 1, "type": "heading", "bbox": { "l": 237.6, "t": 755.52, "r": 374.16, "b": 743.28 }, "text": "TOWNSHIP OF JACKSON", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 0 }, { "id": "p52.2", "order": 2, "type": "heading", "bbox": { "l": 175.2, "t": 729.36, "r": 435.84, "b": 703.92 }, "text": "NOTES TO FINANCIAL STATEMENTS (continued):\nFOR THE YEAR ENDED DECEMBER 31, 2014", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p52.3", "order": 3, "type": "heading", "bbox": { "l": 69.6, "t": 691.92, "r": 287.76, "b": 678.96 }, "text": "Note 8. Interfunds, Receivables and Payables", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p52.4", "order": 4, "type": "text", "bbox": { "l": 69.84, "t": 666.24, "r": 412.8, "b": 653.28 }, "text": "The composition of interfund balances as of December 31, 2014 is a follows:", "reading_order": 3 }, { "id": "p52.5", "order": 5, "type": "table", "bbox": { "l": 124.32, "t": 630, "r": 485.52, "b": 520.56 }, "text": "", "attrs": { "block_label": "table", "n_rows": 5, "n_cols": 3, "integrity": { "cells_checked": 11, "cells_flagged": 0 } }, "children": [ { "id": "p52.5.1", "order": 6, "type": "table_cell", "bbox": { "l": 185.100822, "t": 615.619092, "r": 209.386752, "b": 606.427482 }, "text": "Fund", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 0 }, { "id": "p52.5.2", "order": 7, "type": "table_cell", "bbox": { "l": 325.621035, "t": 626.955411, "r": 374.795642, "b": 606.427482 }, "text": "Interfund Receivable", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 1 }, { "id": "p52.5.3", "order": 8, "type": "table_cell", "bbox": { "l": 425.847835, "t": 626.955411, "r": 470.446894, "b": 606.427482 }, "text": "Interfund Payable", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 2 }, { "id": "p52.5.4", "order": 9, "type": "table_cell", "bbox": { "l": 128.229181, "t": 589.034913, "r": 185.30885, "b": 579.843303 }, "text": "Current Fund", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 3 }, { "id": "p52.5.5", "order": 10, "type": "table_cell", "bbox": { "l": 244.72, "t": 608.112, "r": 365.12, "b": 586.224 }, "text": "$-", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 4 }, { "id": "p52.5.6", "order": 11, "type": "table_cell", "bbox": { "l": 444.549014, "t": 589.034913, "r": 479.233141, "b": 579.843303 }, "text": "$ 447,460", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 5 }, { "id": "p52.5.7", "order": 12, "type": "table_cell", "bbox": { "l": 128.229181, "t": 575.656014, "r": 253.522815, "b": 566.4644040000001 }, "text": "Federal and State Grant Fund", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 6 }, { "id": "p52.5.8", "order": 13, "type": "table_cell", "bbox": { "l": 346.519843, "t": 575.656014, "r": 381.248776, "b": 566.4644040000001 }, "text": "443,316", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 7 }, { "id": "p52.5.9", "order": 14, "type": "table_cell", "bbox": { "l": 365.12, "t": 586.224, "r": 485.52, "b": 564.336 }, "text": "-", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 8 }, { "id": "p52.5.10", "order": 15, "type": "table_cell", "bbox": { "l": 128.229181, "t": 562.277115, "r": 208.339144, "b": 553.085505 }, "text": "Trust - Other Fund", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 9 }, { "id": "p52.5.11", "order": 16, "type": "table_cell", "bbox": { "l": 357.155939, "t": 562.277115, "r": 381.189034, "b": 553.085505 }, "text": "4,144", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 10 }, { "id": "p52.5.12", "order": 17, "type": "table_cell", "bbox": { "l": 365.12, "t": 564.336, "r": 485.52, "b": 542.448 }, "text": "-", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 11 }, { "id": "p52.5.13", "order": 18, "type": "table_cell", "bbox": { "l": 124.32, "t": 542.448, "r": 244.72, "b": 520.56 }, "text": "", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 12 }, { "id": "p52.5.14", "order": 19, "type": "table_cell", "bbox": { "l": 346.509175, "t": 535.2129299999999, "r": 381.193302, "b": 526.0213200000001 }, "text": "$ 447,460", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 13 }, { "id": "p52.5.15", "order": 20, "type": "table_cell", "bbox": { "l": 444.549014, "t": 535.2129299999999, "r": 479.22674, "b": 526.0213200000001 }, "text": "$ 447,460", "attrs": { "row": 4, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 14 } ], "reading_order": 4 }, { "id": "p52.6", "order": 21, "type": "text", "bbox": { "l": 69.6, "t": 474.96, "r": 322.56, "b": 461.04 }, "text": "The purpose of these interfunds is short-term borrowing.", "reading_order": 5 }, { "id": "p52.7", "order": 22, "type": "heading", "bbox": { "l": 68.88, "t": 423.84, "r": 192.48, "b": 410.64 }, "text": "Note 9. Long-Term Debt", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 6 }, { "id": "p52.8", "order": 23, "type": "text", "bbox": { "l": 68.16, "t": 398.16, "r": 542.16, "b": 243.6 }, "text": "The Local Bond Law governs the issuance of bonds and notes to finance general municipal capital expenditures. Bonds are retired in serial installments with the statutory period of usefulness. Bonds issued by the Township are general obligations bonds backed by the full faith and credit of the Township. Bond anticipation notes are issued to temporarily finance capital projects prior to the issuance of serial bonds. The terms of the notes cannot exceed one year but the notes may be renewed from time to time for a period not exceeding one year. All such notes must be paid no later than the tenth anniversary of the date of the original note. The State of New Jersey also prescribes that on or before the third anniversary date of the original note a payment of at least equal to the first legally payable installment of the bonds in anticipation of which such notes were issued be paid. A second legal installment must be paid if the notes are to be renewed beyond the fourth anniversary date of the original issuance and so on. Tax anticipation notes are issued if the cash on hand is not sufficient to carry on normal operations of the municipality at any time during the year. Such notes are authorized by a resolution adopted by the governing body.", "reading_order": 7 }, { "id": "p52.9", "order": 24, "type": "footer", "bbox": { "l": 300, "t": 14.4, "r": 312.24, "b": 4.32 }, "text": "44", "attrs": { "block_label": "number" }, "reading_order": 8 } ] }, { "document_id": 11943, "page": 53, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 70, "counts_by_type": { "footer": 1, "heading": 3, "table": 2, "table_cell": 60, "text": 2, "title": 2 }, "build_ms": 6, "items": [ { "id": "p53.1", "order": 1, "type": "title", "bbox": { "l": 237.6, "t": 756, "r": 374.16, "b": 743.04 }, "text": "TOWNSHIP OF JACKSON", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p53.2", "order": 2, "type": "title", "bbox": { "l": 174.96, "t": 730.08, "r": 435.84, "b": 703.68 }, "text": "NOTES TO FINANCIAL STATEMENTS (continued):\nFOR THE YEAR ENDED DECEMBER 31, 2014", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 1 }, { "id": "p53.3", "order": 3, "type": "heading", "bbox": { "l": 69.6, "t": 692.16, "r": 251.76, "b": 678.48 }, "text": "Note 9. Long-Term Debt (continued):", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p53.4", "order": 4, "type": "heading", "bbox": { "l": 70.08, "t": 666.24, "r": 331.92, "b": 652.32 }, "text": "Summary of Township Debt – Annual Debt Statement:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 3 }, { "id": "p53.5", "order": 5, "type": "table", "bbox": { "l": 84.72, "t": 628.8, "r": 528, "b": 347.28 }, "text": "", "attrs": { "block_label": "table", "n_rows": 11, "n_cols": 4, "integrity": { "cells_checked": 33, "cells_flagged": 0 } }, "children": [ { "id": "p53.5.1", "order": 6, "type": "table_cell", "bbox": { "l": 84.72, "t": 628.8, "r": 195.54, "b": 605.34 }, "text": "", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 0 }, { "id": "p53.5.2", "order": 7, "type": "table_cell", "bbox": { "l": 293.46, "t": 622.877522, "r": 336.102064, "b": 613.999382 }, "text": "Year 2014", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 1 }, { "id": "p53.5.3", "order": 8, "type": "table_cell", "bbox": { "l": 380.22, "t": 622.877522, "r": 422.802886, "b": 613.999382 }, "text": "Year 2013", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 2 }, { "id": "p53.5.4", "order": 9, "type": "table_cell", "bbox": { "l": 466.8, "t": 622.877522, "r": 509.435273, "b": 613.999382 }, "text": "Year 2012", "attrs": { "row": 0, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 3 }, { "id": "p53.5.5", "order": 10, "type": "table_cell", "bbox": { "l": 87.42, "t": 595.337522, "r": 171.924144, "b": 572.658806 }, "text": "Issued & Outstanding\nGeneral:", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 4 }, { "id": "p53.5.6", "order": 11, "type": "table_cell", "bbox": { "l": 195.54, "t": 605.34, "r": 306.36, "b": 581.88 }, "text": "", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 5 }, { "id": "p53.5.7", "order": 12, "type": "table_cell", "bbox": { "l": 306.36, "t": 605.34, "r": 417.18, "b": 581.88 }, "text": "", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 6 }, { "id": "p53.5.8", "order": 13, "type": "table_cell", "bbox": { "l": 417.18, "t": 605.34, "r": 528, "b": 581.88 }, "text": "", "attrs": { "row": 1, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 7 }, { "id": "p53.5.9", "order": 14, "type": "table_cell", "bbox": { "l": 105.658444, "t": 567.736371, "r": 194.153703, "b": 558.8582309999999 }, "text": "Bonds, Loans & Notes", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 8 }, { "id": "p53.5.10", "order": 15, "type": "table_cell", "bbox": { "l": 303.654216, "t": 567.736371, "r": 347.812593, "b": 558.8582309999999 }, "text": "$ 26,367,241", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 9 }, { "id": "p53.5.11", "order": 16, "type": "table_cell", "bbox": { "l": 391.551874, "t": 567.736371, "r": 435.588015, "b": 558.8582309999999 }, "text": "$ 27,977,337", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 10 }, { "id": "p53.5.12", "order": 17, "type": "table_cell", "bbox": { "l": 476.985403, "t": 567.736371, "r": 521.004081, "b": 558.8582309999999 }, "text": "$ 31,362,337", "attrs": { "row": 2, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 11 }, { "id": "p53.5.13", "order": 18, "type": "table_cell", "bbox": { "l": 96.539222, "t": 540.1944080000001, "r": 143.406202, "b": 531.316268 }, "text": "Deductions:", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 12 }, { "id": "p53.5.14", "order": 19, "type": "table_cell", "bbox": { "l": 195.54, "t": 534.96, "r": 306.36, "b": 511.5 }, "text": "", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 13 }, { "id": "p53.5.15", "order": 20, "type": "table_cell", "bbox": { "l": 306.36, "t": 534.96, "r": 417.18, "b": 511.5 }, "text": "", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 14 }, { "id": "p53.5.16", "order": 21, "type": "table_cell", "bbox": { "l": 417.18, "t": 534.96, "r": 528, "b": 511.5 }, "text": "", "attrs": { "row": 3, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 15 }, { "id": "p53.5.17", "order": 22, "type": "table_cell", "bbox": { "l": 105.658444, "t": 526.393832, "r": 226.544403, "b": 517.515692 }, "text": "Open Space Trust (40A:2-44h)", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 16 }, { "id": "p53.5.18", "order": 23, "type": "table_cell", "bbox": { "l": 308.631953, "t": 526.393832, "r": 347.844608, "b": 517.515692 }, "text": "5,199,000", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 17 }, { "id": "p53.5.19", "order": 24, "type": "table_cell", "bbox": { "l": 396.485956, "t": 526.393832, "r": 435.580254, "b": 517.515692 }, "text": "5,759,000", "attrs": { "row": 4, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 18 }, { "id": "p53.5.20", "order": 25, "type": "table_cell", "bbox": { "l": 481.921424, "t": 526.393832, "r": 521.000201, "b": 517.515692 }, "text": "6,299,000", "attrs": { "row": 4, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 19 }, { "id": "p53.5.21", "order": 26, "type": "table_cell", "bbox": { "l": 105.658444, "t": 512.593257, "r": 201.59654, "b": 489.973729 }, "text": "Funds Temporarily Held to pay Bonds & Notes", "attrs": { "row": 5, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 20 }, { "id": "p53.5.22", "order": 27, "type": "table_cell", "bbox": { "l": 308.53785, "t": 498.851869, "r": 347.78543, "b": 489.973729 }, "text": "2,025,197", "attrs": { "row": 5, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 21 }, { "id": "p53.5.23", "order": 28, "type": "table_cell", "bbox": { "l": 396.485956, "t": 498.851869, "r": 435.580254, "b": 489.973729 }, "text": "1,911,533", "attrs": { "row": 5, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 22 }, { "id": "p53.5.24", "order": 29, "type": "table_cell", "bbox": { "l": 481.921424, "t": 498.851869, "r": 521.000201, "b": 489.973729 }, "text": "1,881,143", "attrs": { "row": 5, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 23 }, { "id": "p53.5.25", "order": 30, "type": "table_cell", "bbox": { "l": 105.658444, "t": 471.250718, "r": 173.035913, "b": 462.372578 }, "text": "Total Deductions", "attrs": { 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434.771428 }, "text": "Net Debt Issued", "attrs": { "row": 7, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 28 }, { "id": "p53.5.30", "order": 35, "type": "table_cell", "bbox": { "l": 303.628022, "t": 443.649568, "r": 347.777669, "b": 434.771428 }, "text": "19,143,044", "attrs": { "row": 7, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 29 }, { "id": "p53.5.31", "order": 36, "type": "table_cell", "bbox": { "l": 391.565456, "t": 443.649568, "r": 435.571523, "b": 434.771428 }, "text": "20,306,804", "attrs": { "row": 7, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 30 }, { "id": "p53.5.32", "order": 37, "type": "table_cell", "bbox": { "l": 477.000925, "t": 443.649568, "r": 520.9905, "b": 434.771428 }, "text": "23,182,194", "attrs": { "row": 7, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 31 }, { "id": "p53.5.33", "order": 38, "type": "table_cell", "bbox": { "l": 87.42, "t": 402.307029, "r": 191.796287, "b": 393.428889 }, "text": "Authorized But Not Issued", "attrs": { "row": 8, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 32 }, { "id": "p53.5.34", "order": 39, "type": "table_cell", "bbox": { "l": 195.54, "t": 417.66, "r": 306.36, "b": 394.2 }, "text": "", "attrs": { "row": 8, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 33 }, { "id": "p53.5.35", "order": 40, "type": "table_cell", "bbox": { "l": 306.36, "t": 417.66, "r": 417.18, "b": 394.2 }, "text": "", "attrs": { "row": 8, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 34 }, { "id": "p53.5.36", "order": 41, "type": "table_cell", "bbox": { "l": 417.18, "t": 417.66, "r": 528, "b": 394.2 }, "text": "", "attrs": { "row": 8, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 35 }, { "id": "p53.5.37", "order": 42, "type": "table_cell", "bbox": { "l": 96.539222, "t": 388.506454, "r": 195.343082, "b": 379.628314 }, "text": "General - Bonds & Notes", "attrs": { "row": 9, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 36 }, { "id": "p53.5.38", "order": 43, "type": "table_cell", "bbox": { "l": 308.565984, "t": 388.506454, "r": 347.79028, "b": 379.628314 }, "text": "2,080,152", "attrs": { "row": 9, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 37 }, { "id": "p53.5.39", "order": 44, "type": "table_cell", "bbox": { "l": 396.485956, "t": 388.506454, "r": 435.580254, "b": 379.628314 }, "text": "1,891,241", "attrs": { "row": 9, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 38 }, { "id": "p53.5.40", "order": 45, "type": "table_cell", "bbox": { "l": 417.18, "t": 394.2, "r": 528, "b": 370.74 }, "text": "-", "attrs": { "row": 9, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 39 }, { "id": "p53.5.41", "order": 46, "type": "table_cell", "bbox": { "l": 87.42, "t": 361.329481, "r": 145.973166, "b": 352.451341 }, "text": "Total Net Debt", "attrs": { "row": 10, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 40 }, { "id": "p53.5.42", "order": 47, "type": "table_cell", "bbox": { "l": 303.661977, "t": 361.329481, "r": 347.837817, "b": 352.451341 }, "text": "$ 21,223,196", "attrs": { "row": 10, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 41 }, { "id": "p53.5.43", "order": 48, "type": "table_cell", "bbox": { "l": 391.546054, "t": 361.329481, "r": 435.582195, "b": 352.451341 }, "text": "$ 22,198,045", "attrs": { "row": 10, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 42 }, { "id": "p53.5.44", "order": 49, "type": "table_cell", "bbox": { "l": 476.985403, "t": 361.329481, "r": 521.004081, "b": 352.451341 }, "text": "$ 23,182,194", "attrs": { "row": 10, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 43 } ], "reading_order": 4 }, { "id": "p53.6", "order": 50, "type": "heading", "bbox": { "l": 69.6, "t": 309.36, "r": 379.68, "b": 295.2 }, "text": "Summary of Statutory Debt Condition – Annual Debt Statement:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 5 }, { "id": "p53.7", "order": 51, "type": "text", "bbox": { "l": 80.16, "t": 282.72, "r": 470.64, "b": 256.56 }, "text": "The summarized statement of debt condition which follows is prepared in accordance with the required method of setting up the Annual Debt Statement and indicates a statutory net debt of 0.323%", "reading_order": 6 }, { "id": "p53.8", "order": 52, "type": "table", "bbox": { "l": 80.16, "t": 235.92, "r": 531.36, "b": 151.2 }, "text": "", "attrs": { "block_label": "table", "n_rows": 4, "n_cols": 4, "integrity": { "cells_checked": 14, "cells_flagged": 0 } }, "children": [ { "id": "p53.8.1", "order": 53, "type": "table_cell", "bbox": { "l": 80.16, "t": 235.92, "r": 192.96, "b": 214.74 }, "text": "", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 0 }, { "id": "p53.8.2", "order": 54, "type": "table_cell", "bbox": { "l": 288.173582, "t": 228.39448100000004, "r": 345.002212, "b": 219.65935100000002 }, "text": "GROSS DEBT", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 1 }, { "id": "p53.8.3", "order": 55, "type": "table_cell", "bbox": { "l": 375.364067, "t": 228.39448100000004, "r": 435.095132, "b": 219.65935100000002 }, "text": "DEDUCTIONS", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 2 }, { "id": "p53.8.4", "order": 56, "type": "table_cell", "bbox": { "l": 467.349068, "t": 228.39448100000004, "r": 512.433742, "b": 219.65935100000002 }, "text": "NET DEBT", "attrs": { "row": 0, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 3 }, { "id": "p53.8.5", "order": 57, "type": "table_cell", "bbox": { "l": 83.390679, "t": 202.470556, "r": 183.800571, "b": 193.73542599999996 }, "text": "Local School District Debt", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 4 }, { "id": "p53.8.6", "order": 58, "type": "table_cell", "bbox": { "l": 313.572217, "t": 202.470556, "r": 355.946461, "b": 193.73542599999996 }, "text": "$ 87,236,973", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 5 }, { "id": "p53.8.7", "order": 59, "type": "table_cell", "bbox": { "l": 401.484116, "t": 202.470556, "r": 443.863952, "b": 193.73542599999996 }, "text": "$ 87,236,973", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 6 }, { "id": "p53.8.8", "order": 60, "type": "table_cell", "bbox": { "l": 418.56, "t": 214.74, "r": 531.36, "b": 193.56 }, "text": "$-", "attrs": { "row": 1, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 7 }, { "id": "p53.8.9", "order": 61, "type": "table_cell", "bbox": { "l": 83.381359, "t": 189.45521299999996, "r": 133.443233, "b": 180.72008300000005 }, "text": "General Debt", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 8 }, { "id": "p53.8.10", "order": 62, "type": "table_cell", "bbox": { "l": 313.553576, "t": 189.45521299999996, "r": 355.923159, "b": 180.72008300000005 }, "text": "28,447,393", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 9 }, { "id": "p53.8.11", "order": 63, "type": "table_cell", "bbox": { "l": 406.228302, "t": 189.45521299999996, "r": 443.866749, "b": 180.72008300000005 }, "text": "7,224,197", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 10 }, { "id": "p53.8.12", "order": 64, "type": "table_cell", "bbox": { "l": 483.039366, "t": 189.45521299999996, "r": 525.425727, "b": 180.72008300000005 }, "text": "21,223,196", "attrs": { "row": 2, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 11 }, { "id": "p53.8.13", "order": 65, "type": "table_cell", "bbox": { "l": 97.470378, "t": 163.890399, "r": 117.429511, "b": 155.15526899999998 }, "text": "Total", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 12 }, { "id": "p53.8.14", "order": 66, "type": "table_cell", "bbox": { "l": 308.874635, "t": 163.890399, "r": 355.915703, "b": 155.15526899999998 }, "text": "$ 115,684,366", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 13 }, { "id": "p53.8.15", "order": 67, "type": "table_cell", "bbox": { "l": 401.474796, "t": 163.890399, "r": 443.854632, "b": 155.15526899999998 }, "text": "$ 94,461,170", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 14 }, { "id": "p53.8.16", "order": 68, "type": "table_cell", "bbox": { "l": 483.011404, "t": 163.890399, "r": 525.397765, "b": 155.15526899999998 }, "text": "$ 21,223,196", "attrs": { "row": 3, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 15 } ], "reading_order": 7 }, { "id": "p53.9", "order": 69, "type": "text", "bbox": { "l": 80.16, "t": 126.24, "r": 505.44, "b": 100.32 }, "text": "Net Debt, $21,223,196 divided by Equalized Valuation Basis per N.J.S.A.40A:2-2, as amended, $6,564,851,056 equals 0.323%.", "reading_order": 8 }, { "id": "p53.10", "order": 70, "type": "footer", "bbox": { "l": 300.24, "t": 14.4, "r": 312.24, "b": 3.84 }, "text": "45", "attrs": { "block_label": "number" }, "reading_order": 9 } ] }, { "document_id": 11943, "page": 54, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 47, "counts_by_type": { "footer": 2, "heading": 3, "table": 2, "table_cell": 34, "text": 5, "title": 1 }, "build_ms": 5, "items": [ { "id": "p54.1", "order": 1, "type": "title", "bbox": { "l": 174, "t": 755.52, "r": 436.32, "b": 703.92 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS (continued):\nFOR THE YEAR ENDED DECEMBER 31, 2014", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p54.2", "order": 2, "type": "heading", "bbox": { "l": 69.84, "t": 692.16, "r": 251.76, "b": 678.72 }, "text": "Note 9. Long-Term Debt (continued):", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p54.3", "order": 3, "type": "heading", "bbox": { "l": 69.84, "t": 666.24, "r": 233.28, "b": 652.8 }, "text": "Borrowing Power Under 40A:2-6:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p54.4", "order": 4, "type": "table", "bbox": { "l": 122.88, "t": 641.76, "r": 489.84, "b": 587.28 }, "text": "", "attrs": { "block_label": "table", "n_rows": 2, "n_cols": 2, "integrity": { "cells_checked": 4, "cells_flagged": 0 } }, "children": [ { "id": "p54.4.1", "order": 5, "type": "table_cell", "bbox": { "l": 125.88, "t": 637.57359, "r": 318.340063, "b": 616.0993080000001 }, "text": "3 1/2% of Equalized Valuation Bases (Municipal)\nNet Debt", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 0 }, { "id": "p54.4.2", "order": 6, "type": "table_cell", "bbox": { "l": 434.324975, "t": 637.57359, "r": 482.840849, "b": 616.0993080000001 }, "text": "$ 229,769,787\n21,327,347", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 1 }, { "id": "p54.4.3", "order": 7, "type": "table_cell", "bbox": { "l": 125.889601, "t": 599.413082, "r": 238.581233, "b": 590.7773119999999 }, "text": "Remaining Borrowing Power", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 2 }, { "id": "p54.4.4", "order": 8, "type": "table_cell", "bbox": { "l": 434.324975, "t": 599.413082, "r": 482.850451, "b": 590.7773119999999 }, "text": "$ 208,442,440", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 3 } ], "reading_order": 3 }, { "id": "p54.5", "order": 9, "type": "text", "bbox": { "l": 70.56, "t": 548.64, "r": 541.68, "b": 523.68 }, "text": "During the year ended December 31, 2014, the following changes occurred in issued Bonds, Loans and Notes:", "reading_order": 4 }, { "id": "p54.6", "order": 10, "type": "table", "bbox": { "l": 72.96, "t": 522.48, "r": 538.8, "b": 365.04 }, "text": "", "attrs": { "block_label": "table", "n_rows": 5, "n_cols": 6, "integrity": { "cells_checked": 23, "cells_flagged": 2, "flags": [ { "row": 0, "col": 1, "coverage": 0.25, "text": "Balance\\nDecember 31, 2013" }, { "row": 0, "col": 4, "coverage": 0.5, "text": "Balance\\nDecember 31, 2014" } ] } }, "children": [ { "id": "p54.6.1", "order": 11, "type": "table_cell", "bbox": { "l": 72.96, "t": 522.48, "r": 150.6, "b": 499.9886 }, "text": "", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 0 }, { "id": "p54.6.2", "order": 12, "type": "table_cell", "bbox": { "l": 150.6, "t": 522.48, "r": 228.24, "b": 499.9886 }, "text": "Balance\\nDecember 31, 2013", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 1 }, { "id": "p54.6.3", "order": 13, "type": "table_cell", "bbox": { "l": 264.760561, "t": 491.197515, "r": 291.512285, "b": 482.141085 }, "text": "Issued", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 2 }, { "id": "p54.6.4", "order": 14, "type": "table_cell", "bbox": { "l": 334.800182, "t": 491.197515, "r": 366.809374, "b": 482.141085 }, "text": "Retired", "attrs": { "row": 0, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 3 }, { "id": "p54.6.5", "order": 15, "type": "table_cell", "bbox": { "l": 383.52, "t": 522.48, "r": 461.16, "b": 499.9886 }, "text": "Balance\\nDecember 31, 2014", "attrs": { "row": 0, "col": 4, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 4 }, { "id": "p54.6.6", "order": 16, "type": "table_cell", "bbox": { "l": 484.736311, "t": 519.3328240000001, "r": 525.76649, "b": 482.141085 }, "text": "Due\\nWithin\\nOne Year", "attrs": { "row": 0, "col": 5, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 5 }, { "id": "p54.6.7", "order": 17, "type": "table_cell", "bbox": { "l": 78.778027, "t": 463.112519, "r": 166.679797, "b": 454.056089 }, "text": "General Capital Fund:", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 6 }, { "id": "p54.6.8", "order": 18, "type": "table_cell", "bbox": { "l": 150.6, "t": 499.9886, "r": 228.24, "b": 477.4971 }, "text": "", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 7 }, { "id": "p54.6.9", "order": 19, "type": "table_cell", "bbox": { "l": 228.24, "t": 499.9886, "r": 305.88, "b": 477.4971 }, "text": "", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 8 }, { "id": "p54.6.10", "order": 20, "type": "table_cell", "bbox": { "l": 305.88, "t": 499.9886, "r": 383.52, "b": 477.4971 }, "text": "", "attrs": { "row": 1, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 9 }, { "id": "p54.6.11", "order": 21, "type": "table_cell", "bbox": { "l": 383.52, "t": 499.9886, "r": 461.16, "b": 477.4971 }, "text": "", "attrs": { "row": 1, "col": 4, "rowspan": 1, "colspan": 1 }, "reading_order": 10 }, { "id": "p54.6.12", "order": 22, "type": "table_cell", "bbox": { "l": 461.16, "t": 499.9886, "r": 538.8, "b": 477.4971 }, "text": "", "attrs": { "row": 1, "col": 5, "rowspan": 1, "colspan": 1 }, "reading_order": 11 }, { "id": "p54.6.13", "order": 23, "type": "table_cell", "bbox": { "l": 76.792026, "t": 449.075053, "r": 142.754912, "b": 411.883313 }, "text": "Serial Bonds\nBAN's\nCurrent Fund:", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 12 }, { "id": "p54.6.14", "order": 24, "type": "table_cell", "bbox": { "l": 187.154376, "t": 449.075053, "r": 232.07356, "b": 425.92078 }, "text": "$ 22,492,000\n5,485,337", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 13 }, { "id": "p54.6.15", "order": 25, "type": "table_cell", "bbox": { "l": 264.889009, "t": 449.075053, "r": 304.786871, "b": 425.92078 }, "text": "$ 5,485,000\n1,891,241", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 14 }, { "id": "p54.6.16", "order": 26, "type": "table_cell", "bbox": { "l": 337.007508, "t": 449.075053, "r": 376.95675, "b": 425.92078 }, "text": "$ 3,501,000\n5,485,337", "attrs": { "row": 2, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 15 }, { "id": "p54.6.17", "order": 27, "type": "table_cell", "bbox": { "l": 414.066307, "t": 449.075053, "r": 458.9351, "b": 425.92078 }, "text": "$ 24,476,000\n1,891,241", "attrs": { "row": 2, "col": 4, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 16 }, { "id": "p54.6.18", "order": 28, "type": "table_cell", "bbox": { "l": 491.737704, "t": 449.075053, "r": 531.665209, "b": 425.92078 }, "text": "$ 3,600,000\n1,891,241", "attrs": { "row": 2, "col": 5, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 17 }, { "id": "p54.6.19", "order": 29, "type": "table_cell", "bbox": { "l": 91.790777, "t": 406.841901, "r": 115.98639, "b": 397.785471 }, "text": "SEN's", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 18 }, { "id": "p54.6.20", "order": 30, "type": "table_cell", "bbox": { "l": 192.11839, "t": 406.841901, "r": 232.051823, "b": 397.785471 }, "text": "1,524,000", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 19 }, { "id": "p54.6.21", "order": 31, "type": "table_cell", "bbox": { "l": 228.24, "t": 410.0229, "r": 305.88, "b": 387.5314 }, "text": "-", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 20 }, { "id": "p54.6.22", "order": 32, "type": "table_cell", "bbox": { "l": 344.497003, "t": 406.841901, "r": 376.917228, "b": 397.785471 }, "text": "621,287", "attrs": { "row": 3, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 21 }, { "id": "p54.6.23", "order": 33, "type": "table_cell", "bbox": { "l": 426.515863, "t": 406.841901, "r": 458.898542, "b": 397.785471 }, "text": "902,713", "attrs": { "row": 3, "col": 4, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 22 }, { "id": "p54.6.24", "order": 34, "type": "table_cell", "bbox": { "l": 499.227199, "t": 406.841901, "r": 531.661256, "b": 397.785471 }, "text": "381,000", "attrs": { "row": 3, "col": 5, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 23 }, { "id": "p54.6.25", "order": 35, "type": "table_cell", "bbox": { "l": 112.115171, "t": 379.119162, "r": 133.239894, "b": 370.062732 }, "text": "Total", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 24 }, { "id": "p54.6.26", "order": 36, "type": "table_cell", "bbox": { "l": 187.128687, "t": 379.119162, "r": 232.075536, "b": 370.062732 }, "text": "$ 29,501,337", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 25 }, { "id": "p54.6.27", "order": 37, "type": "table_cell", "bbox": { "l": 264.859367, "t": 379.119162, "r": 304.75723, "b": 370.062732 }, "text": "$ 7,376,241", "attrs": { "row": 4, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 26 }, { "id": "p54.6.28", "order": 38, "type": "table_cell", "bbox": { "l": 336.997627, "t": 379.119162, "r": 376.927108, "b": 370.062732 }, "text": "$ 9,607,624", "attrs": { "row": 4, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 27 }, { "id": "p54.6.29", "order": 39, "type": "table_cell", "bbox": { "l": 414.036666, "t": 379.119162, "r": 458.905458, "b": 370.062732 }, "text": "$ 27,269,954", "attrs": { "row": 4, "col": 4, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 28 }, { "id": "p54.6.30", "order": 40, "type": "table_cell", "bbox": { "l": 491.737704, "t": 379.119162, "r": 531.635567, "b": 370.062732 }, "text": "$ 5,872,241", "attrs": { "row": 4, "col": 5, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 29 } ], "reading_order": 5 }, { "id": "p54.7", "order": 41, "type": "text", "bbox": { "l": 69.12, "t": 326.88, "r": 398.88, "b": 313.2 }, "text": "As of December 31, 2014, the Township’s Long-Term Debt is as follows:", "reading_order": 6 }, { "id": "p54.8", "order": 42, "type": "heading", "bbox": { "l": 69.6, "t": 301.2, "r": 177.12, "b": 288 }, "text": "General Serial Bonds:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 7 }, { "id": "p54.9", "order": 43, "type": "text", "bbox": { "l": 69.84, "t": 275.28, "r": 525.36, "b": 148.32 }, "text": "$5,918,000 2003 Open Space Bonds due in annual installments of $400,000 to $500,000 through 2020 at interest rates ranging from 3.00% to 4.00%. $16,102,000 2008 Bonds due in annual installments ranging from $100,000 to $2,132,000 through 2020 at interest rates ranging from 3.50% to 4.125%. $3,739,000 2008 Open Space Bonds due in annual installments of $75,000 to $334,000 through 2028 at interest rates ranging from 3.50% to 4.75%. $8,010,000 2009 Refunding Bonds due in annual installments ranging from $760,000 to $1,905,000 through 2016 at interest rates ranging from 2.00% to 4.00%. $5,485,000 2014 General Obligation Bonds due in annual installments ranging from $300,000 to $600,000 through 2025 at interest rates ranging from 2.00% to 3.00%. $1,975,000 2022 At interest rates ranging from $1,975,000 to $1,975,000.", "reading_order": 8 }, { "id": "p54.10", "order": 44, "type": "text", "bbox": { "l": 68.88, "t": 123.6, "r": 525.6, "b": 110.16 }, "text": "2023", "reading_order": 9 }, { "id": "p54.11", "order": 45, "type": "text", "bbox": { "l": 70.08, "t": 123.12, "r": 96.72, "b": 111.12 }, "text": "Total", "reading_order": 10 }, { "id": "p54.12", "order": 46, "type": "footer", "bbox": { "l": 466.32, "t": 123.12, "r": 524.64, "b": 110.88 }, "text": "$24,476,000", "attrs": { "block_label": "footer" }, "reading_order": 11 }, { "id": "p54.13", "order": 47, "type": "footer", "bbox": { "l": 300.24, "t": 14.4, "r": 312.48, "b": 4.08 }, "text": "46", "attrs": { "block_label": "number" }, "reading_order": 12 } ] }, { "document_id": 11943, "page": 55, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 15, "counts_by_type": { "caption": 1, "footer": 1, "heading": 3, "table": 1, "table_cell": 4, "text": 4, "title": 1 }, "build_ms": 4, "items": [ { "id": "p55.1", "order": 1, "type": "title", "bbox": { "l": 237.6, "t": 755.76, "r": 374.4, "b": 743.28 }, "text": "TOWNSHIP OF JACKSON", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p55.2", "order": 2, "type": "heading", "bbox": { "l": 174.72, "t": 729.84, "r": 435.84, "b": 703.68 }, "text": "NOTES TO FINANCIAL STATEMENTS (continued):\nFOR THE YEAR ENDED DECEMBER 31, 2014", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p55.3", "order": 3, "type": "heading", "bbox": { "l": 69.36, "t": 692.16, "r": 251.76, "b": 678.72 }, "text": "Note 9. Long-Term Debt (continued):", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p55.4", "order": 4, "type": "text", "bbox": { "l": 68.88, "t": 666.72, "r": 541.68, "b": 640.08 }, "text": "Schedule of Annual Debt Service for Principal and Interest for the next five (5) years and increments thereafter for Bonded Debt issued and outstanding:", "reading_order": 3 }, { "id": "p55.5", "order": 5, "type": "caption", "bbox": { "l": 165.84, "t": 626.88, "r": 194.16, "b": 615.36 }, "text": "Fiscal", "attrs": { "block_label": "figure_title" }, "reading_order": 4 }, { "id": "p55.6", "order": 6, "type": "table", "bbox": { "l": 157.2, "t": 617.28, "r": 450.24, "b": 503.76 }, "text": "", "attrs": { "block_label": "table", "n_rows": 1, "n_cols": 4, "integrity": { "cells_checked": 4, "cells_flagged": 0 } }, "children": [ { "id": "p55.6.1", "order": 7, "type": "table_cell", "bbox": { "l": 159.137866, "t": 610.878953, "r": 200.714569, "b": 507.700094 }, "text": "Year\n2015\n2016\n2017\n2018\n2019-2023\n2024-2028\nTotal", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 0 }, { "id": "p55.6.2", "order": 8, "type": "table_cell", "bbox": { "l": 228.96, "t": 610.881139, "r": 276.154831, "b": 507.700094 }, "text": "Principal\n3,600,000\n3,745,000\n3,150,000\n3,215,000\n8,032,000\n2,734,000\n$ 24,476,000", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 1 }, { "id": "p55.6.3", "order": 9, "type": "table_cell", "bbox": { "l": 316.02, "t": 610.881139, "r": 368.390702, "b": 507.700094 }, "text": "Interest\n887,441\n756,466\n618,979\n503,354\n1,091,271\n265,475\n$ 4,122,986", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 2 }, { "id": "p55.6.4", "order": 10, "type": "table_cell", "bbox": { "l": 401.701962, "t": 610.881139, "r": 444.96032, "b": 507.700094 }, "text": "Total\n4,487,441\n4,501,466\n3,768,979\n3,718,354\n9,123,271\n2,999,475\n$ 28,598,986", "attrs": { "row": 0, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 3 } ], "reading_order": 5 }, { "id": "p55.7", "order": 11, "type": "heading", "bbox": { "l": 68.88, "t": 451.44, "r": 314.4, "b": 437.76 }, "text": "Refunding Bonds and Deferred Bonds Outstanding", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 6 }, { "id": "p55.8", "order": 12, "type": "text", "bbox": { "l": 68.64, "t": 426, "r": 543.12, "b": 335.04 }, "text": "The Township, during 2009, issued $8,010,000 in General Obligation Bonds, Series, 2009 (the “Refunding Bonds”). The Bonds were issued in accordance with the Township’s refunding plan. The Refunding Plan calls for the current refunding and redemption of the Township’s Series 1996 Bonds on June 11, 2009 (the “1996 Redemption Date”) at par and for advance refunding the Township’s Series 2001 Bonds and redeeming the Series 2001 bonds on December 31, 2010 (the 2001 “Redemption Date” and together with the 1996 Redemption Date, the “Redemption Dates”) at par, the earliest dates set for optional redemption of the Refunded Bonds, plus accrued interest to the Redemption Dates.", "reading_order": 7 }, { "id": "p55.9", "order": 13, "type": "text", "bbox": { "l": 68.4, "t": 324, "r": 543.12, "b": 207.84 }, "text": "The proceeds of the Refunding Bonds were applied to the purchase of direct noncallable obligations of, or obligations the principal of and interest on which are unconditionally guaranteed by, the United States of America (State and Local Government Securities) the (\"Government Obligations\") with any investments earnings thereon, together with any cash remaining after the purchase of the Government Obligations, will be sufficient to make payments when due of principal of, interest on and redemption premium, if any, payable with respect to the Refunded Bonds. The Government Obligations (together with any cash remaining in after the purchase of the Government Obligations) are required to be held in an escrow fund by the escrow agent for the Refunded Bonds pursuant to the terms of an escrow deposit agreement.", "reading_order": 8 }, { "id": "p55.10", "order": 14, "type": "text", "bbox": { "l": 68.4, "t": 196.56, "r": 542.16, "b": 145.2 }, "text": "The Refunding Plan calls for the escrow agent, pursuant to the escrow deposit agreement, to pay, from the escrow fund, when due, interest on and principal of the Refunded Bonds and in accordance with the terms of the Refunded Bonds to call the Refunded Bonds for early redemption on their respective Redemption Dates.", "reading_order": 9 }, { "id": "p55.11", "order": 15, "type": "footer", "bbox": { "l": 300, "t": 14.64, "r": 312.48, "b": 4.32 }, "text": "47", "attrs": { "block_label": "number" }, "reading_order": 10 } ] }, { "document_id": 11943, "page": 56, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 14, "counts_by_type": { "footer": 2, "heading": 6, "text": 5, "title": 1 }, "build_ms": 1, "items": [ { "id": "p56.1", "order": 1, "type": "title", "bbox": { "l": 174.24, "t": 756, "r": 437.04, "b": 704.16 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS (continued):\nFOR THE YEAR ENDED DECEMBER 31, 2014", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p56.2", "order": 2, "type": "heading", "bbox": { "l": 69.36, "t": 691.92, "r": 251.76, "b": 678.96 }, "text": "Note 9. Long-Term Debt (continued):", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p56.3", "order": 3, "type": "heading", "bbox": { "l": 68.88, "t": 666.24, "r": 369.84, "b": 652.8 }, "text": "Refunding Bonds and Deferred Bonds Outstanding (continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p56.4", "order": 4, "type": "text", "bbox": { "l": 68.88, "t": 640.56, "r": 541.68, "b": 601.68 }, "text": "During 2014, the Township of Jackson issued 5,485,000 in General Obligation Bonds, Series 2014, and dated July 23, 2014. Bonds were issued to fund various bond ordinances duly adopted by the Township Council. Payments are due each June[p56.4.1] with various interest rates (2.00% to 3.00%).", "children": [ { "id": "p56.4.1", "order": 5, "type": "text", "bbox": { "l": 68.88, "t": 640.56, "r": 541.68, "b": 601.68 }, "text": "1^{st}", "attrs": { "inline": true, "text_offset": 235, "text_span": 9, "bbox_estimated": true }, "reading_order": 0 } ], "reading_order": 3 }, { "id": "p56.5", "order": 6, "type": "heading", "bbox": { "l": 69.6, "t": 589.44, "r": 199.68, "b": 576.96 }, "text": "Note 10. Short-Term Debt", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 4 }, { "id": "p56.6", "order": 7, "type": "heading", "bbox": { "l": 69.6, "t": 563.76, "r": 189.6, "b": 551.04 }, "text": "Bond Anticipation Notes", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 5 }, { "id": "p56.7", "order": 8, "type": "text", "bbox": { "l": 68.4, "t": 538.08, "r": 542.16, "b": 448.8 }, "text": "The Township issues Bond Anticipation Notes to temporarily fund various capital projects prior to the issuing of serial bonds. The term of the notes cannot exceed one year but the notes may be renewed from time to time for a period not exceeding one year. All such notes must be paid not later than the tenth anniversary of the date of the original note. The original notes are dated July 23, 2014 and bear an interest rate of 1.00% with a maturity date of August 4, 2015. The purpose of the Bond Anticipation Notes are to fund the acquisition, construction, repair and installation of various capital improvements authorized by the Township.", "reading_order": 6 }, { "id": "p56.8", "order": 9, "type": "heading", "bbox": { "l": 69.36, "t": 436.56, "r": 228.24, "b": 423.12 }, "text": "Special Emergency Note Payable", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 7 }, { "id": "p56.9", "order": 10, "type": "text", "bbox": { "l": 68.4, "t": 410.88, "r": 542.64, "b": 320.16 }, "text": "The Township is indebted to itself through excess cash available in the General Capital Fund as of December 31, 2014 and is classified as an asset “Investment in Special Emergency Notes”. The note is issued in anticipation of the collection of taxes and revenues, including proceeds from FEMA and insurance proceeds, of the Township of the budget years 2013 through 2017 (20% of the original appropriation to be paid in each year) to finance special emergency appropriations to meet certain expenses incurred as a result of the extraordinary damage to the streets, roads, and other public property caused by Hurricane Sandy, authorized by Township resolution.", "reading_order": 8 }, { "id": "p56.10", "order": 11, "type": "heading", "bbox": { "l": 68.88, "t": 295.92, "r": 324.96, "b": 282.96 }, "text": "Note 11. Bonds and Notes Authorized But Not Issued", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 9 }, { "id": "p56.11", "order": 12, "type": "text", "bbox": { "l": 69.6, "t": 270.72, "r": 491.76, "b": 257.52 }, "text": "At December 31, 2014 the Township has authorized but not issued bonds and notes as follows:", "reading_order": 10 }, { "id": "p56.12", "order": 13, "type": "footer", "bbox": { "l": 141.6, "t": 232.8, "r": 405.84, "b": 220.08 }, "text": "General Capital Fund - Bonds and Notes $ 2,080,152", "attrs": { "block_label": "footer" }, "reading_order": 11 }, { "id": "p56.13", "order": 14, "type": "footer", "bbox": { "l": 300.24, "t": 14.4, "r": 312.48, "b": 4.32 }, "text": "48", "attrs": { "block_label": "number" }, "reading_order": 12 } ] }, { "document_id": 11943, "page": 57, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 62, "counts_by_type": { "footer": 1, "header": 1, "heading": 5, "table": 2, "table_cell": 48, "text": 5 }, "build_ms": 7, "items": [ { "id": "p57.1", "order": 1, "type": "header", "bbox": { "l": 237.84, "t": 755.76, "r": 374.16, "b": 743.28 }, "text": "TOWNSHIP OF JACKSON", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 0 }, { "id": "p57.2", "order": 2, "type": "heading", "bbox": { "l": 174.72, "t": 729.6, "r": 436.08, "b": 703.68 }, "text": "NOTES TO FINANCIAL STATEMENTS (continued):\nFOR THE YEAR ENDED DECEMBER 31, 2014", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p57.3", "order": 3, "type": "heading", "bbox": { "l": 69.12, "t": 691.92, "r": 369.84, "b": 678.48 }, "text": "Note 12. Deferred Charges to be Raised in Succeeding Budgets", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p57.4", "order": 4, "type": "text", "bbox": { "l": 68.88, "t": 666.72, "r": 541.2, "b": 639.6 }, "text": "Certain expenditures are required to be deferred to budgets of succeeding years. At December 31, 2014, the following deferred charges are shown on the balance sheets of the various funds:", "reading_order": 3 }, { "id": "p57.5", "order": 5, "type": "table", "bbox": { "l": 97.2, "t": 627.36, "r": 514.8, "b": 533.76 }, "text": "", "attrs": { "block_label": "table", "n_rows": 3, "n_cols": 4, "integrity": { "cells_checked": 8, "cells_flagged": 0 } }, "children": [ { "id": "p57.5.1", "order": 6, "type": "table_cell", "bbox": { "l": 97.2, "t": 627.36, "r": 201.6, "b": 603.96 }, "text": "", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 0 }, { "id": "p57.5.2", "order": 7, "type": "table_cell", "bbox": { "l": 313.328839, "t": 612.026611, "r": 358.575036, "b": 589.123509 }, "text": "Balance 12/31/2014", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 1 }, { "id": "p57.5.3", "order": 8, "type": "table_cell", "bbox": { "l": 382.305324, "t": 612.026611, "r": 438.599642, "b": 589.123509 }, "text": "2015 Budget Appropriation", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 2 }, { "id": "p57.5.4", "order": 9, "type": "table_cell", "bbox": { "l": 459.254955, "t": 625.34532, "r": 505.007211, "b": 589.123509 }, "text": "Balance to Succeeding Budgets", "attrs": { "row": 0, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 3 }, { "id": "p57.5.5", "order": 10, "type": "table_cell", "bbox": { "l": 100.328663, "t": 572.007011, "r": 156.220907, "b": 562.486091 }, "text": "Current Fund:", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 4 }, { "id": "p57.5.6", "order": 11, "type": "table_cell", "bbox": { "l": 201.6, "t": 603.96, "r": 306, "b": 580.56 }, "text": "", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 5 }, { "id": "p57.5.7", "order": 12, "type": "table_cell", "bbox": { "l": 306, "t": 603.96, "r": 410.4, "b": 580.56 }, "text": "", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 6 }, { "id": "p57.5.8", "order": 13, "type": "table_cell", "bbox": { "l": 410.4, "t": 603.96, "r": 514.8, "b": 580.56 }, "text": "", "attrs": { "row": 1, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 7 }, { "id": "p57.5.9", "order": 14, "type": "table_cell", "bbox": { "l": 108.726661, "t": 558.624829, "r": 286.520606, "b": 535.7852 }, "text": "Special Emergency Appropriations - 5 Years\nCodification of Ordinances", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 8 }, { "id": "p57.5.10", "order": 15, "type": "table_cell", "bbox": { "l": 332.828437, "t": 558.624829, "r": 365.014162, "b": 535.7852 }, "text": "$ 902,713\n8,052", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 9 }, { "id": "p57.5.11", "order": 16, "type": "table_cell", "bbox": { "l": 404.191617, "t": 558.624829, "r": 436.385264, "b": 535.7852 }, "text": "$ 381,000\n4,026", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 10 }, { "id": "p57.5.12", "order": 17, "type": "table_cell", "bbox": { "l": 476.099478, "t": 558.624829, "r": 508.285203, "b": 535.7852 }, "text": "$ 521,713\n4,026", "attrs": { "row": 2, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 11 } ], "reading_order": 4 }, { "id": "p57.6", "order": 18, "type": "heading", "bbox": { "l": 69.36, "t": 495.12, "r": 217.2, "b": 481.68 }, "text": "Note 13. General Fixed Assets", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 5 }, { "id": "p57.7", "order": 19, "type": "text", "bbox": { "l": 68.64, "t": 469.44, "r": 541.68, "b": 443.52 }, "text": "The following schedule is a summarization of the changes in General Fixed Assets for the fiscal year ended December 31, 2014:", "reading_order": 6 }, { "id": "p57.8", "order": 20, "type": "table", "bbox": { "l": 73.68, "t": 420.48, "r": 537.36, "b": 317.76 }, "text": "", "attrs": { "block_label": "table", "n_rows": 6, "n_cols": 6, "integrity": { "cells_checked": 25, "cells_flagged": 0 } }, "children": [ { "id": "p57.8.1", "order": 21, "type": "table_cell", "bbox": { "l": 73.68, "t": 420.48, "r": 150.96, "b": 403.36 }, "text": "", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 0 }, { "id": "p57.8.2", "order": 22, "type": "table_cell", "bbox": { "l": 226.08, "t": 415.952275, "r": 280.195466, "b": 394.637627 }, "text": "December 31, 2013", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 1 }, { "id": "p57.8.3", "order": 23, "type": "table_cell", "bbox": { "l": 302.281121, "t": 403.535207, "r": 341.013336, "b": 394.637627 }, "text": "Additions", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 2 }, { "id": "p57.8.4", "order": 24, "type": "table_cell", "bbox": { "l": 361.466521, "t": 403.535207, "r": 398.07467, "b": 394.637627 }, "text": "Deletions", "attrs": { "row": 0, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 3 }, { "id": "p57.8.5", "order": 25, "type": "table_cell", "bbox": { "l": 413.120296, "t": 415.952275, "r": 463.726878, "b": 394.637627 }, "text": "Transfers/ Adjustments", "attrs": { "row": 0, "col": 4, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 4 }, { "id": "p57.8.6", "order": 26, "type": "table_cell", "bbox": { "l": 474.512314, "t": 415.952275, "r": 528.646331, "b": 394.637627 }, "text": "December 31, 2014", "attrs": { "row": 0, "col": 5, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 5 }, { "id": "p57.8.7", "order": 27, "type": "table_cell", "bbox": { "l": 76.560552, "t": 391.058823, "r": 209.256279, "b": 382.161243 }, "text": "Fixed Assets not being depreciated:", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 6 }, { "id": "p57.8.8", "order": 28, "type": "table_cell", "bbox": { "l": 150.96, "t": 403.36, "r": 228.24, "b": 386.24 }, "text": "", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 7 }, { "id": "p57.8.9", "order": 29, "type": "table_cell", "bbox": { "l": 228.24, "t": 403.36, "r": 305.52, "b": 386.24 }, "text": "", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 8 }, { "id": "p57.8.10", "order": 30, "type": "table_cell", "bbox": { "l": 305.52, "t": 403.36, "r": 382.8, "b": 386.24 }, "text": "", "attrs": { "row": 1, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 9 }, { "id": "p57.8.11", "order": 31, "type": "table_cell", "bbox": { "l": 382.8, "t": 403.36, "r": 460.08, "b": 386.24 }, "text": "", "attrs": { "row": 1, "col": 4, "rowspan": 1, "colspan": 1 }, "reading_order": 10 }, { "id": "p57.8.12", "order": 32, "type": "table_cell", "bbox": { "l": 460.08, "t": 403.36, "r": 537.36, "b": 386.24 }, "text": "", "attrs": { "row": 1, "col": 5, "rowspan": 1, "colspan": 1 }, "reading_order": 11 }, { "id": "p57.8.13", "order": 33, "type": "table_cell", "bbox": { "l": 90.471797, "t": 378.582439, "r": 109.513266, "b": 369.684859 }, "text": "Land", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 12 }, { "id": "p57.8.14", "order": 34, "type": "table_cell", "bbox": { "l": 245.827327, "t": 378.582439, "r": 287.554569, "b": 369.684859 }, "text": "$ 54,983,000", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 13 }, { "id": "p57.8.15", "order": 35, "type": "table_cell", "bbox": { "l": 228.24, "t": 386.24, "r": 305.52, "b": 369.12 }, "text": "$ -", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 14 }, { "id": "p57.8.16", "order": 36, "type": "table_cell", "bbox": { "l": 305.52, "t": 386.24, "r": 382.8, "b": 369.12 }, "text": "$ -", "attrs": { "row": 2, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 15 }, { "id": "p57.8.17", "order": 37, "type": "table_cell", "bbox": { "l": 434.223686, "t": 378.582439, "r": 466.050366, "b": 369.684859 }, "text": "$ (12,900)", "attrs": { "row": 2, "col": 4, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 16 }, { "id": "p57.8.18", "order": 38, "type": "table_cell", "bbox": { "l": 490.623683, "t": 378.582439, "r": 532.326809, "b": 369.684859 }, "text": "$ 54,970,100", "attrs": { "row": 2, "col": 5, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 17 }, { "id": "p57.8.19", "order": 39, "type": "table_cell", "bbox": { "l": 90.471797, "t": 366.165371, "r": 191.456787, "b": 357.267791 }, "text": "Buildings & Improvements", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 18 }, { "id": "p57.8.20", "order": 40, "type": "table_cell", "bbox": { "l": 245.818051, "t": 366.165371, "r": 287.587032, "b": 357.267791 }, "text": "47,646,529", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 19 }, { "id": "p57.8.21", "order": 41, "type": "table_cell", "bbox": { "l": 228.24, "t": 369.12, "r": 305.52, "b": 352 }, "text": "-", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1 }, "reading_order": 20 }, { "id": "p57.8.22", "order": 42, "type": "table_cell", "bbox": { "l": 305.52, "t": 369.12, "r": 382.8, "b": 352 }, "text": "-", "attrs": { "row": 3, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 21 }, { "id": "p57.8.23", "order": 43, "type": "table_cell", "bbox": { "l": 438.877154, "t": 366.165371, "r": 466.01883, "b": 357.267791 }, "text": "(8,745)", "attrs": { "row": 3, "col": 4, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 22 }, { "id": "p57.8.24", "order": 44, "type": "table_cell", "bbox": { "l": 490.623683, "t": 366.165371, "r": 532.367621, "b": 357.267791 }, "text": "47,637,784", "attrs": { "row": 3, "col": 5, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 23 }, { "id": "p57.8.25", "order": 45, "type": "table_cell", "bbox": { "l": 90.471797, "t": 353.688987, "r": 183.05513, "b": 344.791407 }, "text": "Machinery & Equipment", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 24 }, { "id": "p57.8.26", "order": 46, "type": "table_cell", "bbox": { "l": 245.836602, "t": 353.688987, "r": 287.58054, "b": 344.791407 }, "text": "12,809,822", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 25 }, { "id": "p57.8.27", "order": 47, "type": "table_cell", "bbox": { "l": 308.352798, "t": 353.688987, "r": 345.50263, "b": 344.791407 }, "text": "1,949,440", "attrs": { "row": 4, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 26 }, { "id": "p57.8.28", "order": 48, "type": "table_cell", "bbox": { "l": 370.637109, "t": 353.688987, "r": 407.030068, "b": 344.791407 }, "text": "(122,642)", "attrs": { "row": 4, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 27 }, { "id": "p57.8.29", "order": 49, "type": "table_cell", "bbox": { "l": 437.419989, "t": 353.688987, "r": 462.904151, "b": 344.791407 }, "text": "21,645", "attrs": { "row": 4, "col": 4, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 28 }, { "id": "p57.8.30", "order": 50, "type": "table_cell", "bbox": { "l": 490.632959, "t": 353.688987, "r": 532.360201, "b": 344.791407 }, "text": "14,658,265", "attrs": { "row": 4, "col": 5, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 29 }, { "id": "p57.8.31", "order": 51, "type": "table_cell", "bbox": { "l": 76.569827, "t": 329.092121, "r": 209.825789, "b": 320.194541 }, "text": "Capital assets not being depreciated", "attrs": { "row": 5, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 30 }, { "id": "p57.8.32", "order": 52, "type": "table_cell", "bbox": { "l": 241.124699, "t": 329.092121, "r": 287.529525, "b": 320.194541 }, "text": "$ 115,439,351", "attrs": { "row": 5, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 31 }, { "id": "p57.8.33", "order": 53, "type": "table_cell", "bbox": { "l": 308.352798, "t": 329.092121, "r": 345.4915, "b": 320.194541 }, "text": "$ 1,949,440", "attrs": { "row": 5, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 32 }, { "id": "p57.8.34", "order": 54, "type": "table_cell", "bbox": { "l": 370.637109, "t": 329.092121, "r": 407.044909, "b": 320.194541 }, "text": "$ (122,642)", "attrs": { "row": 5, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 33 }, { "id": "p57.8.35", "order": 55, "type": "table_cell", "bbox": { "l": 382.8, "t": 334.88, "r": 460.08, "b": 317.76 }, "text": "$ -", "attrs": { "row": 5, "col": 4, "rowspan": 1, "colspan": 1 }, "reading_order": 34 }, { "id": "p57.8.36", "order": 56, "type": "table_cell", "bbox": { "l": 486.011955, "t": 329.092121, "r": 532.379679, "b": 320.194541 }, "text": "$ 117,266,149", "attrs": { "row": 5, "col": 5, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 35 } ], "reading_order": 7 }, { "id": "p57.9", "order": 57, "type": "text", "bbox": { "l": 70.08, "t": 304.56, "r": 221.76, "b": 291.36 }, "text": "All additions are recorded at cost.", "reading_order": 8 }, { "id": "p57.10", "order": 58, "type": "heading", "bbox": { "l": 69.36, "t": 266.4, "r": 203.28, "b": 252.96 }, "text": "Note 14. Risk Management", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 9 }, { "id": "p57.11", "order": 59, "type": "text", "bbox": { "l": 68.4, "t": 240.72, "r": 542.16, "b": 150 }, "text": "The Township of Jackson is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and omissions and natural disasters. The Township is a member of the Ocean County Municipal Joint Insurance Fund (JIF). This public entity risk pool is both an insured and self-administered group of 31 municipalities established for the purpose of insuring against property damage, general liability, motor vehicles and equipment liability and workmen's compensation. The JIF will be self-sustaining through member premiums. The JIF participates in the Municipal Excess Liability Insurance Program.", "reading_order": 10 }, { "id": "p57.12", "order": 60, "type": "heading", "bbox": { "l": 69.12, "t": 125.52, "r": 206.88, "b": 112.56 }, "text": "Note 15. Subsequent Events", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 11 }, { "id": "p57.13", "order": 61, "type": "text", "bbox": { "l": 68.88, "t": 100.08, "r": 541.68, "b": 73.92 }, "text": "The Township has evaluated subsequent events through , the date the financial statements were available to be issued.", "reading_order": 12 }, { "id": "p57.14", "order": 62, "type": "footer", "bbox": { "l": 300.48, "t": 14.4, "r": 312.24, "b": 4.32 }, "text": "49", "attrs": { "block_label": "number" }, "reading_order": 13 } ] }, { "document_id": 11943, "page": 58, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 15, "counts_by_type": { "footer": 1, "heading": 5, "text": 8, "title": 1 }, "build_ms": 2, "items": [ { "id": "p58.1", "order": 1, "type": "title", "bbox": { "l": 174.24, "t": 755.76, "r": 437.04, "b": 703.68 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS (continued):\nFOR THE YEAR ENDED DECEMBER 31, 2014", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p58.2", "order": 2, "type": "heading", "bbox": { "l": 69.36, "t": 691.68, "r": 305.28, "b": 678.96 }, "text": "Note 16. Deferred Compensation Salary Account", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p58.3", "order": 3, "type": "text", "bbox": { "l": 68.88, "t": 666.48, "r": 541.68, "b": 601.68 }, "text": "The Township offers it employees a Deferred Compensation Plan in accordance with Internal Revenue Code Section 457, which has been approved by the Director of Local Government Services. The Plan, available to all full time employees at their option, permits employees to defer a portion of their salary to future years. The deferred compensation is not available to participants until termination, retirement, death or unforeseeable emergency.", "reading_order": 2 }, { "id": "p58.4", "order": 4, "type": "text", "bbox": { "l": 68.88, "t": 589.92, "r": 541.44, "b": 563.76 }, "text": "Amounts deferred under Section 457 plans must be held in trust for the exclusive benefit of participating employees and not be accessible by the Township or its creditors.", "reading_order": 3 }, { "id": "p58.5", "order": 5, "type": "heading", "bbox": { "l": 69.6, "t": 538.56, "r": 183.84, "b": 525.6 }, "text": "Note 17. Contingencies", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 4 }, { "id": "p58.6", "order": 6, "type": "heading", "bbox": { "l": 69.84, "t": 512.88, "r": 318.24, "b": 500.16 }, "text": "A. Accrued Sick, Vacation and Compensation Time", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 5 }, { "id": "p58.7", "order": 7, "type": "text", "bbox": { "l": 68.64, "t": 487.44, "r": 542.16, "b": 422.88 }, "text": "As discussed in Note 1 and in accordance with accounting principles prescribed by the State of New Jersey, the cash basis of accounting is followed for recording the Township’s liability related to unused vacation, sick pay and compensation time. The Township permits certain employees within limits to accumulate unused vacation, sick pay and compensation time, which may be taken as time off or paid at a later date at an agreed upon rate.", "reading_order": 6 }, { "id": "p58.8", "order": 8, "type": "text", "bbox": { "l": 68.4, "t": 409.92, "r": 542.16, "b": 357.84 }, "text": "The accumulated cost of unused sick and vacation time has not been recorded in the financial statements as presented, however at December 31, 2014 it is calculated that accrued unused sick and vacation time payable are valued at $2,376,943. The likelihood that this liability would be due and payable all at once is remote since the Township’s employees’ ages and anticipated retirement dates vary.", "reading_order": 7 }, { "id": "p58.9", "order": 9, "type": "text", "bbox": { "l": 68.4, "t": 346.56, "r": 541.68, "b": 320.4 }, "text": "The Township has established a Compensated Absences Trust Fund to set aside funds for future payments of compensated absences. At December 31, 2014, the balance of the fund was $264,089.", "reading_order": 8 }, { "id": "p58.10", "order": 10, "type": "heading", "bbox": { "l": 69.84, "t": 308.16, "r": 281.76, "b": 294.72 }, "text": "B. Unemployment Compensation Insurance", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 9 }, { "id": "p58.11", "order": 11, "type": "text", "bbox": { "l": 68.88, "t": 282.48, "r": 541.68, "b": 230.64 }, "text": "Effective January 1, 1978, most municipal employees were eligible for unemployment compensation insurance (N.J.S.A.43:21-3 et. seq.). The Township has elected to provide a self-insured plan whereby the municipal cost and employee contributions are deposited in a trust fund from which claims, if any, will be paid. The reserve for unemployment compensation insurance at December 31, 2014 was $2,050.", "reading_order": 10 }, { "id": "p58.12", "order": 12, "type": "heading", "bbox": { "l": 69.84, "t": 218.88, "r": 136.56, "b": 205.2 }, "text": "C. Litigation", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 11 }, { "id": "p58.13", "order": 13, "type": "text", "bbox": { "l": 68.64, "t": 192.96, "r": 542.16, "b": 140.64 }, "text": "The Township is involved in legal and administrative proceedings and claims of various types. While any litigation contains an element of uncertainty, Township Officials, based upon the opinion of the Township’s Counsel, presently believe that the outcome of each such proceeding or claim which is pending or know to be threatened, or all of them combined, will not have a material adverse effect on the", "reading_order": 12 }, { "id": "p58.14", "order": 14, "type": "text", "bbox": { "l": 68.64, "t": 129.6, "r": 541.92, "b": 102.96 }, "text": "Township’s financial position or adversely affect the Township’s ability to levy, collect and enforce the collection of taxes or other revenue for the payment of its bonds or other obligations.", "reading_order": 13 }, { "id": "p58.15", "order": 15, "type": "footer", "bbox": { "l": 300.24, "t": 14.4, "r": 312.24, "b": 3.84 }, "text": "50", "attrs": { "block_label": "number" }, "reading_order": 14 } ] }, { "document_id": 11943, "page": 59, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 13, "counts_by_type": { "footer": 1, "heading": 5, "text": 6, "title": 1 }, "build_ms": 2, "items": [ { "id": "p59.1", "order": 1, "type": "title", "bbox": { "l": 174.24, "t": 756, "r": 437.04, "b": 703.68 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS (continued):\nFOR THE YEAR ENDED DECEMBER 31, 2014", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p59.2", "order": 2, "type": "heading", "bbox": { "l": 69.36, "t": 691.92, "r": 243.36, "b": 678.96 }, "text": "Note 17. Contingencies (continued):", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p59.3", "order": 3, "type": "heading", "bbox": { "l": 69.36, "t": 666, "r": 209.04, "b": 653.28 }, "text": "D. Federal and State Grants", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p59.4", "order": 4, "type": "text", "bbox": { "l": 68.4, "t": 640.32, "r": 542.16, "b": 550.56 }, "text": "The Township receives financial assistance from the U.S. Government and the State of New Jersey in the form of grants. Entitlement to the funds is generally conditional upon compliance with terms and conditions of the grant agreements and applicable regulations, including the expenditure of the funds for eligible purposes. Substantially all grants, entitlements and cost reimbursements are subject to financial and compliance audits by grantors. As a result of these audits, costs previously reimbursed could be disallowed and require payment to the grantor agency. As of December 31, 2014 the Township estimates that no material liabilities will result from such audits.", "reading_order": 3 }, { "id": "p59.5", "order": 5, "type": "heading", "bbox": { "l": 68.88, "t": 538.56, "r": 323.04, "b": 525.6 }, "text": "Note 18. Other Post Retirement Benefits – GASB 45", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 4 }, { "id": "p59.6", "order": 6, "type": "text", "bbox": { "l": 68.64, "t": 514.08, "r": 541.68, "b": 474.72 }, "text": "The financial statements of the Township are not prepared in accordance with Governmental Accounting Standards Board Statement No. 45. The following information is provided in accordance with the requirements of the Statement.", "reading_order": 5 }, { "id": "p59.7", "order": 7, "type": "heading", "bbox": { "l": 69.6, "t": 462.72, "r": 152.16, "b": 450 }, "text": "Plan Description", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 6 }, { "id": "p59.8", "order": 8, "type": "text", "bbox": { "l": 68.16, "t": 437.52, "r": 542.16, "b": 347.04 }, "text": "The Township contributes to the State Health Benefits Program (S.H.B.P.), a cost-sharing, multiple employer defined benefit post-employment healthcare plan administered by the State of New Jersey Division of Pensions and Benefits. S.H.B.P. was established in 1961 under N.J.S.A.52:14-17.25 et seq., to provide health benefits to State employees, retirees, and their dependents. Rules governing the operation and administration of the program are found in Title 17, Chapter 9 of the New Jersey Administrative Code. S.H.B.P. provides medical, prescription drugs, mental health/substance abuse, and Medicare Part B reimbursement to retirees and their covered dependents.", "reading_order": 7 }, { "id": "p59.9", "order": 9, "type": "text", "bbox": { "l": 68.16, "t": 335.52, "r": 542.16, "b": 258.48 }, "text": "The Township's defined benefit postemployment healthcare plan provides post employment health care benefits, at its cost, to certain retired employees. The Township will cover the entire cost of post-retirement health benefits for the retires and his/her dependents only when the employee has worked twenty-five (25) or more years in a State or locally administered retirement system and twenty (20) continuous years or more of service with the Township of Jackson. Post-retirement benefits included Medicare reimbursement.", "reading_order": 8 }, { "id": "p59.10", "order": 10, "type": "text", "bbox": { "l": 68.16, "t": 246.72, "r": 543.12, "b": 168.96 }, "text": "The State Health Benefits Commission is the executive body established by statute to be responsible for the operation of the S.H.B.P. The State of New Jersey Division of Pensions and Benefits issues a publicly available financial report that includes financial statements and required supplementary information for the S.H.B.P. That report may be obtained by writing to: State of New Jersey Division of Pensions and Benefits, P.O. Box 295, Trenton, NJ 08625-0295 or by visiting their website at www.state.nj.us/treasurv/pensions/.", "reading_order": 9 }, { "id": "p59.11", "order": 11, "type": "heading", "bbox": { "l": 69.36, "t": 157.2, "r": 144.48, "b": 143.76 }, "text": "Funding Policy", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 10 }, { "id": "p59.12", "order": 12, "type": "text", "bbox": { "l": 68.88, "t": 131.76, "r": 541.92, "b": 92.4 }, "text": "Participating employers are contractually required to contribute based on the amount of premiums attributable to their retirees. Post-retirement medical benefits under the plan have been funded on a pay-as-you-go basis since 1994. Prior to 1994, medical benefits were funded on an actuarial basis.", "reading_order": 11 }, { "id": "p59.13", "order": 13, "type": "footer", "bbox": { "l": 300, "t": 14.88, "r": 311.52, "b": 3.6 }, "text": "51", "attrs": { "block_label": "number" }, "reading_order": 12 } ] }, { "document_id": 11943, "page": 60, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 62, "counts_by_type": { "footer": 1, "heading": 3, "table": 1, "table_cell": 52, "text": 4, "title": 1 }, "build_ms": 5, "items": [ { "id": "p60.1", "order": 1, "type": "title", "bbox": { "l": 174.24, "t": 756, "r": 436.56, "b": 703.68 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO FINANCIAL STATEMENTS (continued):\nFOR THE YEAR ENDED DECEMBER 31, 2014", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p60.2", "order": 2, "type": "heading", "bbox": { "l": 69.84, "t": 691.92, "r": 382.32, "b": 679.2 }, "text": "Note 18. Other Post Retirement Benefits – GASB 45 (continued):", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p60.3", "order": 3, "type": "text", "bbox": { "l": 68.88, "t": 666.24, "r": 541.68, "b": 639.84 }, "text": "Contributions to pay for the health premiums of participating retirees in the S.H.B.P. are billed to the Township on a monthly basis.", "reading_order": 2 }, { "id": "p60.4", "order": 4, "type": "text", "bbox": { "l": 68.64, "t": 627.84, "r": 542.16, "b": 602.4 }, "text": "The Township funds these benefits on a pay-as-you-go basis and therefore does not record accrued expenses related to these benefits.", "reading_order": 3 }, { "id": "p60.5", "order": 5, "type": "heading", "bbox": { "l": 69.36, "t": 576.96, "r": 185.76, "b": 564.24 }, "text": "Note 19. Self-Insurance", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 4 }, { "id": "p60.6", "order": 6, "type": "text", "bbox": { "l": 69.12, "t": 551.52, "r": 527.76, "b": 486.72 }, "text": "The Township is exposed to various risks of loss related to torts, theft of, damage to and destruction of assets; error or omission, injuries to employees; and natural disaster. The Township is a member of the Ocean County Municipal Joint Insurance Fund (\"JIF\"). The Joint Insurance pool is a public entity risk pool currently operating as a common risk management and insurance program for municipalities established for the purpose of insuring against property damage, general liability, motor vehicle and", "reading_order": 5 }, { "id": "p60.7", "order": 7, "type": "heading", "bbox": { "l": 69.84, "t": 461.28, "r": 211.44, "b": 449.28 }, "text": "Note 20. Accounts Receivable", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 6 }, { "id": "p60.8", "order": 8, "type": "text", "bbox": { "l": 69.36, "t": 435.6, "r": 542.4, "b": 384 }, "text": "Accounts receivable at December 31, 2014 consisted of intergovernmental grants, taxes, rents and other accounts receivable. All receivables are considered collectible in full due to the stable condition of state programs and the current fiscal year guarantee of federal funds. Accounts receivable as of fiscal year end for the Township's individual major and fiduciary funds, in the aggregate, are as follows:", "reading_order": 7 }, { "id": "p60.9", "order": 9, "type": "table", "bbox": { "l": 98.16, "t": 373.2, "r": 512.16, "b": 240.96 }, "text": "", "attrs": { "block_label": "table", "n_rows": 7, "n_cols": 8, "integrity": { "cells_checked": 28, "cells_flagged": 0 } }, "children": [ { "id": "p60.9.1", "order": 10, "type": "table_cell", "bbox": { "l": 98.16, "t": 373.2, "r": 149.91, "b": 354.3086 }, "text": "", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 0 }, { "id": "p60.9.2", "order": 11, "type": "table_cell", "bbox": { "l": 259.8, "t": 369.897484, "r": 282.111858, "b": 360.650434 }, "text": "State &", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 3, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 1 }, { "id": "p60.9.3", "order": 12, "type": "table_cell", "bbox": { "l": 333.994181, "t": 369.897484, "r": 358.610686, "b": 360.650434 }, "text": "Trust", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 2 }, { "id": "p60.9.4", "order": 13, "type": "table_cell", "bbox": { "l": 386.147095, "t": 369.897484, "r": 421.513128, "b": 360.650434 }, "text": "General", "attrs": { "row": 0, "col": 3, "rowspan": 1, "colspan": 3, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 3 }, { "id": "p60.9.5", "order": 14, "type": "table_cell", "bbox": { "l": 98.16, "t": 354.3086, "r": 149.91, "b": 335.4171 }, "text": "", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1 }, "reading_order": 4 }, { "id": "p60.9.6", "order": 15, "type": "table_cell", "bbox": { "l": 183.540897, "t": 356.941339, "r": 219.540708, "b": 334.789517 }, "text": "Current Fund", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 5 }, { "id": "p60.9.7", "order": 16, "type": "table_cell", "bbox": { "l": 244.974127, "t": 356.941339, "r": 308.174939, "b": 334.789517 }, "text": "Federal Grant Fund", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 6 }, { "id": "p60.9.8", "order": 17, "type": "table_cell", "bbox": { "l": 333.186526, "t": 356.941339, "r": 359.535631, "b": 334.789517 }, "text": "Other Fund", "attrs": { "row": 1, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 7 }, { "id": "p60.9.9", "order": 18, "type": "table_cell", "bbox": { "l": 387.61322, "t": 356.941339, "r": 420.228082, "b": 334.789517 }, "text": "Capital Fund", "attrs": { "row": 1, "col": 4, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 8 }, { "id": "p60.9.10", "order": 19, "type": "table_cell", "bbox": { "l": 356.91, "t": 354.3086, "r": 408.66, "b": 335.4171 }, "text": "", "attrs": { "row": 1, "col": 5, "rowspan": 1, "colspan": 1 }, "reading_order": 9 }, { "id": "p60.9.11", "order": 20, "type": "table_cell", "bbox": { "l": 458.507847, "t": 344.036567, "r": 481.963798, "b": 334.789517 }, "text": "Total", "attrs": { "row": 1, "col": 6, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 10 }, { "id": "p60.9.12", "order": 21, "type": "table_cell", "bbox": { "l": 460.41, "t": 354.3086, "r": 512.16, "b": 335.4171 }, "text": "", "attrs": { "row": 1, "col": 7, "rowspan": 1, "colspan": 1 }, "reading_order": 11 }, { "id": "p60.9.13", "order": 22, "type": "table_cell", "bbox": { "l": 102.425574, "t": 318.114004, "r": 141.137461, "b": 308.866954 }, "text": "State Aid", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 12 }, { "id": "p60.9.14", "order": 23, "type": "table_cell", "bbox": { "l": 205.589367, "t": 318.114004, "r": 233.872728, "b": 308.866954 }, "text": "$ 11,697", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 13 }, { "id": "p60.9.15", "order": 24, "type": "table_cell", "bbox": { "l": 274.553852, "t": 318.114004, "r": 307.956821, "b": 308.866954 }, "text": "$ 575,824", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 14 }, { "id": "p60.9.16", "order": 25, "type": "table_cell", "bbox": { "l": 253.41, "t": 335.4171, "r": 305.16, "b": 316.5257 }, "text": "$ -", "attrs": { "row": 2, "col": 3, "rowspan": 1, "colspan": 1 }, "reading_order": 15 }, { "id": "p60.9.17", "order": 26, "type": "table_cell", "bbox": { "l": 305.16, "t": 335.4171, "r": 356.91, "b": 316.5257 }, "text": "$ -", "attrs": { "row": 2, "col": 4, "rowspan": 1, "colspan": 1 }, "reading_order": 16 }, { "id": "p60.9.18", "order": 27, "type": "table_cell", "bbox": { "l": 356.91, "t": 335.4171, "r": 408.66, "b": 316.5257 }, "text": "$ -", "attrs": { "row": 2, "col": 5, "rowspan": 1, "colspan": 1 }, "reading_order": 17 }, { "id": "p60.9.19", "order": 28, "type": 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"text": "", "attrs": { "row": 27, "col": 10, "rowspan": 1, "colspan": 1 }, "reading_order": 359 }, { "id": "p108.3.361", "order": 364, "type": "table_cell", "bbox": { "l": 419.6571, "t": 75.9, "r": 444.8914, "b": 51.12 }, "text": "", "attrs": { "row": 27, "col": 11, "rowspan": 1, "colspan": 1 }, "reading_order": 360 }, { "id": "p108.3.362", "order": 365, "type": "table_cell", "bbox": { "l": 444.8914, "t": 75.9, "r": 470.1257, "b": 51.12 }, "text": "", "attrs": { "row": 27, "col": 12, "rowspan": 1, "colspan": 1 }, "reading_order": 361 }, { "id": "p108.3.363", "order": 366, "type": "table_cell", "bbox": { "l": 470.1257, "t": 75.9, "r": 495.36, "b": 51.12 }, "text": "", "attrs": { "row": 27, "col": 13, "rowspan": 1, "colspan": 1 }, "reading_order": 362 } ], "reading_order": 2 }, { "id": "p108.4", "order": 367, "type": "heading", "bbox": { "l": 514.32, "t": 487.92, "r": 557.28, "b": 303.36 }, "text": "TOWNSHIP OF JACKSON\nGENERAL CAPITAL FUND\nSCHEDULE OF GENERAL SERIAL BONDS\nFOR THE YEAR ENDED DECEMBER 31, 2014", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 3 } ] }, { "document_id": 11943, "page": 109, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 72, "counts_by_type": { "header": 2, "table": 1, "table_cell": 66, "text": 2, "title": 1 }, "build_ms": 4, "items": [ { "id": "p109.1", "order": 1, "type": "header", "bbox": { "l": 298.32, "t": 789.12, "r": 314.16, "b": 776.16 }, "text": "101", "attrs": { "block_label": "number" }, "level": 2, "reading_order": 0 }, { "id": "p109.2", "order": 2, "type": "header", "bbox": { "l": 579.6, "t": 109.92, "r": 589.2, "b": 51.84 }, "text": "EXHIBIT C-10", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 1 }, { "id": "p109.3", "order": 3, "type": "text", "bbox": { "l": 185.52, "t": 376.8, "r": 228.96, "b": 116.4 }, "text": "Current Fund Budget Appropriation $2,941,000\nOpen Space Trust Appropriation $560,000\n$3,501,000", "reading_order": 2 }, { "id": "p109.4", "order": 4, "type": "text", "bbox": { "l": 248.64, "t": 358.32, "r": 260.64, "b": 52.56 }, "text": "Total $22,492,000 $5,485,000 $3,501,000 $24,476,000", "reading_order": 3 }, { "id": "p109.5", "order": 5, "type": "table", "bbox": { "l": 279.6, "t": 745.2, "r": 492.24, "b": 52.08 }, "text": "", "attrs": { "block_label": "table", "n_rows": 15, "n_cols": 10, "integrity": { "cells_checked": 63, "cells_flagged": 62, "flags": [ { "row": 0, "col": 0, "coverage": 0, "text": "IMPROVEMENT DESCRIPTION" }, { "row": 0, "col": 1, "coverage": 0, "text": "ORIGINAL AMOUNT OF ISSUE" }, { "row": 0, "col": 2, "coverage": 0, "text": "ORIGINAL DATE OF ISSUE" }, { "row": 0, "col": 3, "coverage": 0, "text": "MATURITIES OF BONDS OUTSTANDING" }, { "row": 0, "col": 4, "coverage": 0, "text": "BALANCE DECEMBER 31, 2014" }, { "row": 0, "col": 5, "coverage": 0, "text": "BALANCE DECEMBER 31, 2014" 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596.7372 }, "text": "Machinery & Equipment", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 18 }, { "id": "p123.3.20", "order": 23, "type": "table_cell", "bbox": { "l": 249.2664, "t": 604.2972, "r": 287.0664, "b": 596.7372 }, "text": "12,809,822", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 19 }, { "id": "p123.3.21", "order": 24, "type": "table_cell", "bbox": { "l": 316.458, "t": 604.2972, "r": 350.058, "b": 596.7372 }, "text": "1,949,440", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 20 }, { "id": "p123.3.22", "order": 25, "type": "table_cell", "bbox": { "l": 382.7004, "t": 604.2972, "r": 410.0004, "b": 596.7372 }, "text": "122,642", "attrs": { "row": 3, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 21 }, { "id": "p123.3.23", "order": 26, "type": "table_cell", "bbox": { "l": 452.4288, "t": 604.2972, "r": 475.5288, "b": 596.7372 }, "text": "21,645", "attrs": { "row": 3, "col": 4, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 22 }, { "id": "p123.3.24", "order": 27, "type": "table_cell", "bbox": { "l": 516.3864, "t": 604.2972, "r": 554.1864, "b": 596.7372 }, "text": "14,658,265", "attrs": { "row": 3, "col": 5, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 23 }, { "id": "p123.3.25", "order": 28, "type": "table_cell", "bbox": { "l": 62.5428, "t": 583.8936, "r": 80.2752, "b": 576.3335999999999 }, "text": "Total", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 24 }, { "id": "p123.3.26", "order": 29, "type": "table_cell", "bbox": { "l": 245.0664, "t": 583.8936, "r": 287.0664, "b": 576.3335999999999 }, "text": "$ 115,439,351", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 25 }, { "id": "p123.3.27", "order": 30, "type": "table_cell", "bbox": { "l": 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"type": "footer", "bbox": { "l": 298.08, "t": 14.88, "r": 315.12, "b": 3.84 }, "text": "115", "attrs": { "block_label": "number" }, "reading_order": 3 } ] }, { "document_id": 11943, "page": 124, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 2, "counts_by_type": { "footer": 1, "text": 1 }, "build_ms": 0, "items": [ { "id": "p124.1", "order": 1, "type": "text", "bbox": { "l": 176.88, "t": 402, "r": 404.4, "b": 390 }, "text": "(THIS PAGE INTENTIONALLY LEFT BLANK)", "reading_order": 0 }, { "id": "p124.2", "order": 2, "type": "footer", "bbox": { "l": 298.08, "t": 14.4, "r": 315.36, "b": 4.32 }, "text": "116", "attrs": { "block_label": "number" }, "reading_order": 1 } ] }, { "document_id": 11943, "page": 125, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": 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Freehold, NJ 07728 • Tel: 732.409.0800\n795 Canton Street, Troy, PA 16947 • Tel: 570.297.5090\n926 Main Street, Suite 103, Rome, PA 18837 • Tel: 570.297.5090", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 1 }, { "id": "p127.3", "order": 3, "type": "header", "bbox": { "l": 523.44, "t": 676.56, "r": 583.92, "b": 666.96 }, "text": "www.hfacpas.com", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 2 }, { "id": "p127.4", "order": 4, "type": "figure", "bbox": { "l": 36.7726, "t": 784.71, "r": 591.3768, "b": 662.3104 }, "text": "", "attrs": { "source": "pdf_image" }, "reading_order": 3 }, { "id": "p127.5", "order": 5, "type": "title", "bbox": { "l": 77.28, "t": 641.28, "r": 535.44, "b": 603.36 }, "text": "INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY OMB CIRCULAR A-133 AND NJ OMB CIRCULAR 04-04", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 4 }, { "id": "p127.6", "order": 6, "type": "text", "bbox": { "l": 70.08, "t": 564.24, "r": 216.96, "b": 499.92 }, "text": "Honorable Mayor and Members\nof the Township Council\nTownship of Jackson\nCounty of Ocean\nJackson, New Jersey", "reading_order": 5 }, { "id": "p127.7", "order": 7, "type": "heading", "bbox": { "l": 70.32, "t": 474.96, "r": 388.32, "b": 461.52 }, "text": "Report on Compliance for Each Major Federal and State Program", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 6 }, { "id": "p127.8", "order": 8, "type": "text", "bbox": { "l": 69.6, "t": 449.52, "r": 543.36, "b": 371.76 }, "text": "We have audited the Township of Jackson’s compliance with the types of compliance requirements described in the OMB Circular A-133 Compliance Supplement and the New Jersey Grants Compliance Supplement that could have a direct and material effect on each of the Authority’s major federal and state programs for the year ended December 31, 2014. The Township of Jackson’s major federal and state programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs.", "reading_order": 7 }, { "id": "p127.9", "order": 9, "type": "heading", "bbox": { "l": 70.32, "t": 360.48, "r": 209.04, "b": 346.8 }, "text": "Management's Responsibility", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 8 }, { "id": "p127.10", "order": 10, "type": "text", "bbox": { "l": 70.08, "t": 334.56, "r": 543.36, "b": 308.16 }, "text": "Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to its federal and state programs.", "reading_order": 9 }, { "id": "p127.11", "order": 11, "type": "heading", "bbox": { "l": 70.08, "t": 296.64, "r": 183.6, "b": 283.68 }, "text": "Auditor's Responsibility", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 10 }, { "id": "p127.12", "order": 12, "type": "text", "bbox": { "l": 69.12, "t": 271.2, "r": 544.08, "b": 104.16 }, "text": "Our responsibility is to express an opinion on compliance for each of the Township of Jackson’s major federal and state programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations and New Jersey OMB’s Circular 04-04, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid. Those standards, OMB Circular A-133 and New Jersey OMB’s Circular 04-04, require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal or state program occurred. An audit includes examining, on a test basis, evidence about Township of Jackson’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances.", "reading_order": 11 }, { "id": "p127.13", "order": 13, "type": "text", "bbox": { "l": 70.08, "t": 93.12, "r": 544.08, "b": 54.48 }, "text": "We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal or state program. However, our audit does not provide a legal determination of the Township of Jackson's compliance with those requirements.", "reading_order": 12 }, { "id": "p127.14", "order": 14, "type": "footer", "bbox": { "l": 298.08, "t": 14.4, "r": 314.88, "b": 4.32 }, "text": "119", "attrs": { "block_label": "number" }, "reading_order": 13 } ] }, { "document_id": 11943, "page": 128, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 10, "counts_by_type": { "footer": 1, "heading": 3, "text": 6 }, "build_ms": 1, "items": [ { "id": "p128.1", "order": 1, "type": "heading", "bbox": { "l": 69.6, "t": 706.08, "r": 301.92, "b": 693.6 }, "text": "Opinion on Each Major Federal or State Program", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 0 }, { "id": "p128.2", "order": 2, "type": "text", "bbox": { "l": 68.64, "t": 680.88, "r": 542.88, "b": 642 }, "text": "In our opinion, the Township of Jackson complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal or state programs for the year ended December 31, 2014.", "reading_order": 1 }, { "id": "p128.3", "order": 3, "type": "heading", "bbox": { "l": 69.6, "t": 629.76, "r": 137.52, "b": 618 }, "text": "Other Matters", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p128.4", "order": 4, "type": "text", "bbox": { "l": 68.64, "t": 604.8, "r": 541.68, "b": 578.64 }, "text": "In the results of our auditing procedures disclosed no instances of noncompliance, which are required to be reported in accordance with OMB Circular A-133 or New Jersey OMB Circular 04-04.", "reading_order": 3 }, { "id": "p128.5", "order": 5, "type": "heading", "bbox": { "l": 70.08, "t": 566.4, "r": 287.28, "b": 553.44 }, "text": "Report on Internal Control Over Compliance", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 4 }, { "id": "p128.6", "order": 6, "type": "text", "bbox": { "l": 68.64, "t": 540.96, "r": 542.16, "b": 412.32 }, "text": "Management of the Township of Jackson is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered the Township of Jackson's internal control over compliance with the types of requirements that could have a direct and material effect on each major federal or state program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal or state program and to test and report on internal control over compliance in accordance with OMB Circular A-133 or New Jersey OMB's Circular 04-04, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of Township of Jackson's internal control over compliance.", "reading_order": 5 }, { "id": "p128.7", "order": 7, "type": "text", "bbox": { "l": 68.16, "t": 401.04, "r": 543.12, "b": 259.44 }, "text": "A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal or state program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal or state program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal or state program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.", "reading_order": 6 }, { "id": "p128.8", "order": 8, "type": "text", "bbox": { "l": 68.64, "t": 255.12, "r": 542.16, "b": 191.04 }, "text": "Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.", "reading_order": 7 }, { "id": "p128.9", "order": 9, "type": "text", "bbox": { "l": 68.64, "t": 185.28, "r": 543.12, "b": 133.92 }, "text": "The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of OMB Circular A-133 and New Jersey OMB's Circular 04-04. Accordingly, this report is not suitable for any other purpose.", "reading_order": 8 }, { "id": "p128.10", "order": 10, "type": "footer", "bbox": { "l": 298.32, "t": 14.4, "r": 314.88, "b": 4.32 }, "text": "120", "attrs": { "block_label": "number" }, "reading_order": 9 } ] }, { "document_id": 11943, "page": 129, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 12, "counts_by_type": { "figure": 1, "footer": 1, "form_field": 1, "text": 9 }, "build_ms": 1, "items": [ { "id": "p129.1", "order": 1, "type": "text", "bbox": { "l": 69.12, "t": 719.28, "r": 540.96, "b": 693.6 }, "text": "Report on Schedule of Expenditures of Federal Awards and State Financial Assistance Required by OMB Circular A-133 and New Jersey OMB Circular 04-04", "reading_order": 0 }, { "id": "p129.2", "order": 2, "type": "text", "bbox": { "l": 68.64, "t": 680.88, "r": 543.36, "b": 488.64 }, "text": "We have audited the financial statements of the Township of Jackson as of and for the year ended December 31, 2014, and have issued our report thereon dated April 7, 2015, which contained an unmodified opinion on Regulatory Basis on those financial statements. Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The accompanying schedule of expenditures of federal awards and state financial assistance is presented for purposes of additional analysis as required by OMB Circular A-133 and New Jersey OMB Circular 04-04 and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditure of federal awards and state financial assistance is fairly stated in all material respects in relation to the financial statements as a whole.", "reading_order": 1 }, { "id": "p129.3", "order": 3, "type": "text", "bbox": { "l": 301.68, "t": 477.6, "r": 410.4, "b": 463.44 }, "text": "Respectfully submitted,", "reading_order": 2 }, { "id": "p129.4", "order": 4, "type": "text", "bbox": { "l": 306.72, "t": 452.16, "r": 483.6, "b": 438.96 }, "text": "HOLMAN FRENIA ALLISON, P.C.", "reading_order": 3 }, { "id": "p129.5", "order": 5, "type": "figure", "bbox": { "l": 310.32, "t": 430.56, "r": 443.76, "b": 389.52 }, "text": "", "attrs": { "block_label": "image" }, "reading_order": 4 }, { "id": "p129.6", "order": 6, "type": "text", "bbox": { "l": 302.4, "t": 387.6, "r": 387.12, "b": 375.12 }, "text": "Rodney R. 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"reading_order": 101 }, { "id": "p132.2.103", "order": 105, "type": "table_cell", "bbox": { "l": 224.03796, "t": 79.63469999999995, "r": 255.13236, "b": 24.60329999999999 }, "text": "Total Other Grants:", "attrs": { "row": 19, "col": 0, "rowspan": 1, "colspan": 3, "bbox_refit": true }, "reading_order": 102 }, { "id": "p132.2.104", "order": 106, "type": "table_cell", "bbox": { "l": 402.5748, "t": 581.9325, "r": 411.1068, "b": 555.8625 }, "text": "76,525", "attrs": { "row": 19, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 103 }, { "id": "p132.2.105", "order": 107, "type": "table_cell", "bbox": { "l": 402.5748, "t": 665.7546600000001, "r": 411.1068, "b": 634.94466 }, "text": "189,305", "attrs": { "row": 19, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 104 }, { "id": "p132.2.106", "order": 108, "type": "table_cell", "bbox": { "l": 402.5748, "t": 763.07634, "r": 411.1068, "b": 732.26634 }, "text": "189,305", "attrs": { "row": 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814,305", "attrs": { "row": 20, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 109 } ], "reading_order": 1 }, { "id": "p132.3", "order": 113, "type": "heading", "bbox": { "l": 523.92, "t": 556.32, "r": 558.96, "b": 236.16 }, "text": "TOWNSHIP OF JACKSON\nSCHEDULE OF EXPENDITURES OF STATE FINANCIAL ASSISTANCE\nFOR YEAR ENDED DECEMBER 31, 2014", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p132.4", "order": 114, "type": "footer", "bbox": { "l": 21.84, "t": 776.4, "r": 33.84, "b": 494.16 }, "text": "See Notes to Schedule of Federal Awards and State Financial Assistance.", "attrs": { "block_label": "footer" }, "reading_order": 3 } ] }, { "document_id": 11943, "page": 133, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 35, "counts_by_type": { "footer": 1, "footnote": 1, "heading": 5, "table": 1, "table_cell": 20, "text": 6, "title": 1 }, "build_ms": 3, "items": [ { "id": "p133.1", "order": 1, "type": "title", "bbox": { "l": 141.12, "t": 720.48, "r": 470.16, "b": 654.72 }, "text": "TOWNSHIP OF JACKSON\nNOTES TO SCHEDULES OF EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE FOR THE YEAR ENDED DECEMBER 31, 2014", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p133.2", "order": 2, "type": "heading", "bbox": { "l": 69.84, "t": 629.52, "r": 150.48, "b": 616.56 }, "text": "Note 1. 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Basis of Accounting", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 3 }, { "id": "p133.5", "order": 5, "type": "text", "bbox": { "l": 68.64, "t": 514.32, "r": 541.92, "b": 462.48 }, "text": "The accompanying schedules of expenditures of federal awards and state financial assistance are presented using the modified accrual basis of accounting as promulgated by the State of New Jersey, Department of Community Affairs, Division of Local Government Services, which is described in the Notes to the Financial Statements, Note 1.", "reading_order": 4 }, { "id": "p133.6", "order": 6, "type": "heading", "bbox": { "l": 68.64, "t": 437.76, "r": 368.64, "b": 424.08 }, "text": "Note 3. Relationship to Financial Statements – Statutory Basis", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 5 }, { "id": "p133.7", "order": 7, "type": "text", "bbox": { "l": 68.64, "t": 412.08, "r": 523.92, "b": 373.2 }, "text": "Amounts reported in the accompanying schedule agree with amounts reported in the Township's financial statements. 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398.686881, "b": 349.507466 }, "text": "Federal", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 2 }, { "id": "p133.8.4", "order": 12, "type": "table_cell", "bbox": { "l": 449.506174, "t": 359.430416, "r": 474.657387, "b": 349.507466 }, "text": "Total", "attrs": { "row": 0, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 3 }, { "id": "p133.8.5", "order": 13, "type": "table_cell", "bbox": { "l": 116.335803, "t": 331.646156, "r": 239.178023, "b": 321.723206 }, "text": "State & Federal Grant Fund", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 4 }, { "id": "p133.8.6", "order": 14, "type": "table_cell", "bbox": { "l": 292.94753, "t": 331.646156, "r": 328.94081, "b": 321.723206 }, "text": "814,305", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, 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"rowspan": 1, "colspan": 1 }, "reading_order": 9 }, { "id": "p133.8.11", "order": 19, "type": "table_cell", "bbox": { "l": 366.238929, "t": 317.731975, "r": 410.39186, "b": 307.809025 }, "text": "1,361,923", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 10 }, { "id": "p133.8.12", "order": 20, "type": "table_cell", "bbox": { "l": 447.730755, "t": 317.731975, "r": 491.874871, "b": 307.809025 }, "text": "1,361,923", "attrs": { "row": 2, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 11 }, { "id": "p133.8.13", "order": 21, "type": "table_cell", "bbox": { "l": 116.357844, "t": 303.817794, "r": 165.326778, "b": 293.894844 }, "text": "Trust Fund", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 12 }, { "id": "p133.8.14", "order": 22, "type": "table_cell", "bbox": { "l": 208.44, "t": 301.968, "r": 305.52, "b": 281.424 }, "text": "-", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 13 }, { "id": "p133.8.15", "order": 23, "type": "table_cell", "bbox": { "l": 380.04774, "t": 303.817794, "r": 410.381942, "b": 293.894844 }, "text": "67,758", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 14 }, { "id": "p133.8.16", "order": 24, "type": "table_cell", "bbox": { "l": 461.545077, "t": 303.817794, "r": 491.884789, "b": 293.894844 }, "text": "67,758", "attrs": { "row": 3, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 15 }, { "id": "p133.8.17", "order": 25, "type": "table_cell", "bbox": { "l": 116.368865, "t": 274.83175500000004, "r": 139.776619, "b": 264.90880500000003 }, "text": "Total", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 16 }, { "id": "p133.8.18", "order": 26, "type": "table_cell", "bbox": { "l": 292.957449, "t": 274.83175500000004, "r": 328.928687, "b": 264.90880500000003 }, "text": "814,305", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 17 }, { "id": "p133.8.19", "order": 27, "type": "table_cell", "bbox": { "l": 366.259868, "t": 274.83175500000004, "r": 410.403983, "b": 264.90880500000003 }, "text": "1,447,588", "attrs": { "row": 4, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 18 }, { "id": "p133.8.20", "order": 28, "type": "table_cell", "bbox": { "l": 447.74398, "t": 274.83175500000004, "r": 491.888095, "b": 264.90880500000003 }, "text": "2,261,893", "attrs": { "row": 4, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 19 } ], "reading_order": 7 }, { "id": "p133.9", "order": 29, "type": "heading", "bbox": { "l": 69.6, "t": 178.8, "r": 344.16, "b": 165.36 }, "text": "Note 4. Relationship to Federal & State Financial Report", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 8 }, { "id": "p133.10", "order": 30, "type": "text", "bbox": { "l": 68.88, "t": 153.36, "r": 541.92, "b": 126.72 }, "text": "Amounts reported in the accompanying schedule agree with the amounts reported in the related federal and state financial report.", "reading_order": 9 }, { "id": "p133.11", "order": 31, "type": "heading", "bbox": { "l": 69.6, "t": 102.48, "r": 189.12, "b": 88.8 }, "text": "Note 5. Major Programs", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 10 }, { "id": "p133.12", "order": 32, "type": "text", "bbox": { "l": 69.6, "t": 76.8, "r": 465.12, "b": 63.12 }, "text": "Major programs are identified in the Schedule of Findings and Questioned Costs section.", "reading_order": 11 }, { "id": "p133.13", "order": 33, "type": "footnote", "bbox": { "l": 113.28, "t": 246.24, "r": 482.88, "b": 219.36 }, "text": "[p133.13.1]Federal monies in current fund represent FEMA monies received in 2014 for expenditures spent from November 2012 continuing through the 2014 year.", "attrs": { "block_label": "vision_footnote" }, "children": [ { "id": "p133.13.1", "order": 34, "type": "text", "bbox": { "l": 113.28, "t": 246.24, "r": 482.88, "b": 219.36 }, "text": "^{*}", "attrs": { "inline": true, "text_offset": 0, "text_span": 11, "bbox_estimated": true }, "reading_order": 0 } ], "reading_order": 12 }, { "id": "p133.14", "order": 35, "type": "footer", "bbox": { "l": 298.32, "t": 14.64, "r": 315.12, "b": 3.84 }, "text": "125", "attrs": { "block_label": "number" }, "reading_order": 13 } ] }, { "document_id": 11943, "page": 134, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 40, "counts_by_type": { "footer": 1, "heading": 2, "table": 2, "table_cell": 34, "title": 1 }, "build_ms": 3, "items": [ { "id": "p134.1", "order": 1, "type": "title", "bbox": { "l": 173.28, "t": 719.76, "r": 438.24, "b": 680.88 }, "text": "TOWNSHIP OF JACKSON\nSCHEDULE OF FINDINGS & QUESTIONED COSTS\nFor the Fiscal Year Ended December 31, 2014", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p134.2", "order": 2, "type": "heading", "bbox": { "l": 205.68, "t": 667.44, "r": 405.84, "b": 654.96 }, "text": "Section I – Summary of Auditor’s Results", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p134.3", "order": 3, "type": "heading", "bbox": { "l": 69.6, "t": 642, "r": 172.8, "b": 628.56 }, "text": "Financial Statements", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 2 }, { "id": "p134.4", "order": 4, "type": "table", "bbox": { "l": 69.84, "t": 627.12, "r": 545.04, "b": 157.58489999999995 }, "text": "", "attrs": { "block_label": "table", "n_rows": 15, "n_cols": 2, "integrity": { "cells_checked": 26, "cells_flagged": 0 } }, "children": [ { "id": "p134.4.1", "order": 5, "type": "table_cell", "bbox": { "l": 71.9946, "t": 614.0289, "r": 210.901482, "b": 604.1469 }, "text": "Type of auditor's report issued:", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 0 }, { "id": "p134.4.2", "order": 6, "type": "table_cell", "bbox": { "l": 395.994636, "t": 614.0289, "r": 508.476924, "b": 591.43734 }, "text": "Modified – GAAP\\nUnModified - Regulatory", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 1 }, { "id": "p134.4.3", "order": 7, "type": "table_cell", "bbox": { "l": 72, "t": 575.6994, "r": 249.937488, "b": 565.8174 }, "text": "Internal control over financial reporting:", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 2 }, { "id": "p134.4.4", "order": 8, "type": "table_cell", "bbox": { "l": 307.44, "t": 596.08, "r": 545.04, "b": 565.04 }, "text": "", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 3 }, { "id": "p134.4.5", "order": 9, "type": "table_cell", "bbox": { "l": 72, "t": 550.24776, "r": 235.072764, "b": 540.36576 }, "text": "1) Material weakness(es) identified?", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 4 }, { "id": "p134.4.6", "order": 10, "type": "table_cell", "bbox": { "l": 468.105696, "t": 550.24776, "r": 481.528746, "b": 540.36576 }, "text": "No", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 5 }, { "id": "p134.4.7", "order": 11, "type": "table_cell", "bbox": { "l": 72, "t": 524.79612, "r": 317.607228, "b": 502.1883 }, "text": "2) Where significant deficiencies identified that are not considered to be material weaknesses?", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 6 }, { "id": "p134.4.8", "order": 12, "type": "table_cell", "bbox": { "l": 468.112284, "t": 512.0703, "r": 534.980484, "b": 502.1883 }, "text": "None Reported", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 7 }, { "id": "p134.4.9", "order": 13, "type": "table_cell", "bbox": { "l": 72, "t": 486.61866, "r": 258.113196, "b": 464.01084 }, "text": "Noncompliance material to basic financial Statements noted?", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 8 }, { "id": "p134.4.10", "order": 14, "type": "table_cell", "bbox": { "l": 467.998092, "t": 473.89284, "r": 481.421142, "b": 464.01084 }, "text": "No", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 9 }, { "id": "p134.4.11", "order": 15, "type": "table_cell", "bbox": { "l": 72, "t": 435.13344, "r": 147.351348, "b": 425.25144 }, "text": "Federal Awards", "attrs": { "row": 5, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 10 }, { "id": "p134.4.12", "order": 16, "type": "table_cell", "bbox": { "l": 307.44, "t": 471.92, "r": 545.04, "b": 440.88 }, "text": "", "attrs": { "row": 5, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 11 }, { "id": "p134.4.13", "order": 17, "type": "table_cell", "bbox": { "l": 72, "t": 409.74768, "r": 398.922912, "b": 399.86568 }, "text": "Dollar threshold used to distinguish between type A and type B programs:", "attrs": { "row": 6, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 12 }, { "id": "p134.4.14", "order": 18, "type": "table_cell", "bbox": { "l": 468.106794, "t": 409.74768, "r": 509.36634, "b": 399.86568 }, "text": "$300,000", "attrs": { "row": 6, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 13 }, { "id": "p134.4.15", "order": 19, "type": "table_cell", "bbox": { "l": 72, "t": 384.29604, "r": 239.32422, "b": 374.41404 }, "text": "Auditee qualified as low-risk auditee?", "attrs": { "row": 7, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 14 }, { "id": "p134.4.16", "order": 20, "type": "table_cell", "bbox": { "l": 467.975034, "t": 384.29604, "r": 485.057718, "b": 374.41404 }, "text": "Yes", "attrs": { "row": 7, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 15 }, { "id": "p134.4.17", "order": 21, "type": "table_cell", "bbox": { "l": 72, "t": 358.8444, "r": 363.111642, "b": 348.9624 }, "text": "Type of auditor's report issued on compliance for major programs", "attrs": { "row": 8, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 16 }, { "id": "p134.4.18", "order": 22, "type": "table_cell", "bbox": { "l": 467.991504, "t": 358.8444, "r": 521.039178, "b": 348.9624 }, "text": "Unmodified", "attrs": { "row": 8, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 17 }, { "id": "p134.4.19", "order": 23, "type": "table_cell", "bbox": { "l": 72, "t": 333.47352, "r": 240.514452, "b": 323.59152 }, "text": "Internal Control over major programs:", "attrs": { "row": 9, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 18 }, { "id": "p134.4.20", "order": 24, "type": "table_cell", "bbox": { "l": 307.44, "t": 347.76, "r": 545.04, "b": 316.72 }, "text": "", "attrs": { "row": 9, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 19 }, { "id": "p134.4.21", "order": 25, "type": "table_cell", "bbox": { "l": 89.99622, "t": 308.02188, "r": 255.81618, "b": 298.13988 }, "text": "1) Material weakness(es) identified?", "attrs": { "row": 10, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 20 }, { "id": "p134.4.22", "order": 26, "type": "table_cell", "bbox": { "l": 468.069462, "t": 308.02188, "r": 481.492512, "b": 298.13988 }, "text": "No", "attrs": { "row": 10, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 21 }, { "id": "p134.4.23", "order": 27, "type": "table_cell", "bbox": { "l": 89.99622, "t": 282.57024, "r": 359.146764, "b": 259.96241999999995 }, "text": "2) Significant deficiencies identified that are not considered to be material weaknesses?", "attrs": { "row": 11, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 22 }, { "id": "p134.4.24", "order": 28, "type": "table_cell", "bbox": { "l": 468.128754, "t": 269.84442, "r": 535.009032, "b": 259.96241999999995 }, "text": "None Reported", "attrs": { "row": 11, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 23 }, { "id": "p134.4.25", "order": 29, "type": "table_cell", "bbox": { "l": 72, "t": 244.39278000000002, "r": 400.596264, "b": 221.78495999999996 }, "text": "Any audit findings disclosed that are required to be reported in accordance With section .510(a) of Circular A-133?", "attrs": { "row": 12, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 24 }, { "id": "p134.4.26", "order": 30, "type": "table_cell", "bbox": { "l": 468.057384, "t": 231.66696000000002, "r": 481.487022, "b": 221.78495999999996 }, "text": "No", "attrs": { "row": 12, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 25 }, { "id": "p134.4.27", "order": 31, "type": "table_cell", "bbox": { "l": 72, "t": 193.08324000000005, "r": 231.117768, "b": 183.20123999999998 }, "text": "Identification of major programs:", "attrs": { "row": 13, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 26 }, { "id": "p134.4.28", "order": 32, "type": "table_cell", "bbox": { "l": 307.44, "t": 223.6, "r": 545.04, "b": 192.56 }, "text": "", "attrs": { "row": 13, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 27 }, { "id": "p134.4.29", "order": 33, "type": "table_cell", "bbox": { "l": 113.52636, "t": 167.4669, "r": 197.43552, "b": 157.58489999999995 }, "text": "CFDA Number(s)", "attrs": { "row": 14, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 28 }, { "id": "p134.4.30", "order": 34, "type": "table_cell", "bbox": { "l": 332.369838, "t": 167.4669, "r": 455.35572, "b": 157.58489999999995 }, "text": "Name of Federal Program", "attrs": { "row": 14, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 29 } ], "reading_order": 3 }, { "id": "p134.5", "order": 35, "type": "table", "bbox": { "l": 110.88, "t": 172.32, "r": 513.6, "b": 128.88 }, "text": "", "attrs": { "block_label": "table", "n_rows": 2, "n_cols": 2, "integrity": { "cells_checked": 4, "cells_flagged": 0 } }, "children": [ { "id": "p134.5.1", "order": 36, "type": "table_cell", "bbox": { "l": 113.52636, "t": 167.4669, "r": 197.43552, "b": 157.58489999999995 }, "text": "CFDA Number(s)", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 0 }, { "id": "p134.5.2", "order": 37, "type": "table_cell", "bbox": { "l": 332.369838, "t": 167.4669, "r": 455.35572, "b": 157.58489999999995 }, "text": "Name of Federal Program", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 1 }, { "id": "p134.5.3", "order": 38, "type": "table_cell", "bbox": { "l": 119.03832, "t": 142.08114, "r": 149.28822, "b": 132.19914000000006 }, "text": "97.036", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 2 }, { "id": "p134.5.4", "order": 39, "type": "table_cell", "bbox": { "l": 287.893152, "t": 142.08114, "r": 511.51842, "b": 132.19914000000006 }, "text": "Federal Emergency Management Agency (FEMA)", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 3 } ], "reading_order": 4 }, { "id": "p134.6", "order": 40, "type": "footer", "bbox": { "l": 298.56, "t": 14.88, "r": 315.12, "b": 4.08 }, "text": "126", "attrs": { "block_label": "number" }, "reading_order": 5 } ] }, { "document_id": 11943, "page": 135, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 24, "counts_by_type": { "footer": 1, "heading": 2, "table": 2, "table_cell": 18, "title": 1 }, "build_ms": 1, "items": [ { "id": "p135.1", "order": 1, "type": "title", "bbox": { "l": 173.04, "t": 719.76, "r": 438.24, "b": 680.88 }, "text": "TOWNSHIP OF JACKSON\nSCHEDULE OF FINDINGS & QUESTIONED COSTS\nFor the Fiscal Year Ended December 31, 2014", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p135.2", "order": 2, "type": "heading", "bbox": { "l": 69.6, "t": 630, "r": 137.52, "b": 617.28 }, "text": "State Awards", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 1 }, { "id": "p135.3", "order": 3, "type": "table", "bbox": { "l": 70.32, "t": 608.64, "r": 536.16, "b": 411.12 }, "text": "", "attrs": { "block_label": "table", "n_rows": 7, "n_cols": 2, "integrity": { "cells_checked": 13, "cells_flagged": 0 } }, "children": [ { "id": "p135.3.1", "order": 4, "type": "table_cell", "bbox": { "l": 72, "t": 602.51358, "r": 398.922912, "b": 592.63158 }, "text": "Dollar threshold used to distinguish between type A and type B programs:", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 0 }, { "id": "p135.3.2", "order": 5, "type": "table_cell", "bbox": { "l": 468.106794, "t": 602.51358, "r": 509.36634, "b": 592.63158 }, "text": "$300,000", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 1 }, { "id": "p135.3.3", "order": 6, "type": "table_cell", "bbox": { "l": 72, "t": 577.06194, "r": 239.32422, "b": 567.17994 }, "text": "Auditee qualified as low-risk auditee?", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 2 }, { "id": "p135.3.4", "order": 7, "type": "table_cell", "bbox": { "l": 467.975034, "t": 577.06194, "r": 485.057718, "b": 567.17994 }, "text": "Yes", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 3 }, { "id": "p135.3.5", "order": 8, "type": "table_cell", "bbox": { "l": 72, "t": 551.6103, "r": 363.111642, "b": 541.7283 }, "text": "Type of auditor's report issued on compliance for major programs", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 4 }, { "id": "p135.3.6", "order": 9, "type": "table_cell", "bbox": { "l": 467.991504, "t": 551.6103, "r": 521.039178, "b": 541.7283 }, "text": "Unmodified", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 5 }, { "id": "p135.3.7", "order": 10, "type": "table_cell", "bbox": { "l": 72, "t": 526.19352, "r": 240.514452, "b": 516.31152 }, "text": "Internal Control over major programs:", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 6 }, { "id": "p135.3.8", "order": 11, "type": "table_cell", "bbox": { "l": 303.24, "t": 523.9886, "r": 536.16, "b": 495.7714 }, "text": "", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1 }, "reading_order": 7 }, { "id": "p135.3.9", "order": 12, "type": "table_cell", "bbox": { "l": 89.99622, "t": 500.74188, "r": 255.81618, "b": 490.85988 }, "text": "1) Material weakness(es) identified?", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 8 }, { "id": "p135.3.10", "order": 13, "type": "table_cell", "bbox": { "l": 468.069462, "t": 500.74188, "r": 481.492512, "b": 490.85988 }, "text": "No", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 9 }, { "id": "p135.3.11", "order": 14, "type": "table_cell", "bbox": { "l": 89.99622, "t": 475.29024, "r": 359.146764, "b": 452.68242 }, "text": "3) Significant deficiencies identified that are not considered to be material weaknesses?", "attrs": { "row": 5, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 10 }, { "id": "p135.3.12", "order": 15, "type": "table_cell", "bbox": { "l": 468.128754, "t": 462.56442, "r": 535.009032, "b": 452.68242 }, "text": "None Reported", "attrs": { "row": 5, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 11 }, { "id": "p135.3.13", "order": 16, "type": "table_cell", "bbox": { "l": 72, "t": 437.11278, "r": 400.596264, "b": 414.50496 }, "text": "Any audit findings disclosed that are required to be reported in accordance With section .510(a) of Circular A-133?", "attrs": { "row": 6, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 12 }, { "id": "p135.3.14", "order": 17, "type": "table_cell", "bbox": { "l": 468.057384, "t": 424.38696, "r": 481.487022, "b": 414.50496 }, "text": "No", "attrs": { "row": 6, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 13 } ], "reading_order": 2 }, { "id": "p135.4", "order": 18, "type": "heading", "bbox": { "l": 69.36, "t": 388.56, "r": 233.28, "b": 373.68 }, "text": "Identification of major programs:", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 3 }, { "id": "p135.5", "order": 19, "type": "table", "bbox": { "l": 110.16, "t": 364.32, "r": 491.04, "b": 321.36 }, "text": "", "attrs": { "block_label": "table", "n_rows": 2, "n_cols": 2, "integrity": { "cells_checked": 4, "cells_flagged": 0 } }, "children": [ { "id": "p135.5.1", "order": 20, "type": "table_cell", "bbox": { "l": 113.52636, "t": 360.01122, "r": 197.43552, "b": 350.12922 }, "text": "CFDA Number(s)", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 0 }, { "id": "p135.5.2", "order": 21, "type": "table_cell", "bbox": { "l": 332.369838, "t": 360.01122, "r": 455.35572, "b": 350.12922 }, "text": "Name of Federal Program", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 1 }, { "id": "p135.5.3", "order": 22, "type": "table_cell", "bbox": { "l": 119.03832, "t": 334.62546, "r": 149.2992, "b": 324.74346 }, "text": "20.205", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 2 }, { "id": "p135.5.4", "order": 23, "type": "table_cell", "bbox": { "l": 323.90316, "t": 334.62546, "r": 487.968516, "b": 324.74346 }, "text": "Department of Transportation (DOT)", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 3 } ], "reading_order": 4 }, { "id": "p135.6", "order": 24, "type": "footer", "bbox": { "l": 298.32, "t": 14.88, "r": 314.4, "b": 4.08 }, "text": "127", "attrs": { "block_label": "number" }, "reading_order": 5 } ] }, { "document_id": 11943, "page": 136, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 10, "counts_by_type": { "footer": 1, "text": 6, "title": 3 }, "build_ms": 1, "items": [ { "id": "p136.1", "order": 1, "type": "title", "bbox": { "l": 142.56, "t": 720, "r": 468, "b": 680.64 }, "text": "TOWNSHIP OF JACKSON\nSCHEDULE OF FINDINGS & QUESTIONED COSTS (continued):\nFor the Fiscal Year Ended December 31, 2014", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p136.2", "order": 2, "type": "text", "bbox": { "l": 205.2, "t": 654.72, "r": 405.84, "b": 641.76 }, "text": "Section II – Financial Statement Findings", "reading_order": 1 }, { "id": "p136.3", "order": 3, "type": "text", "bbox": { "l": 68.64, "t": 629.52, "r": 542.16, "b": 590.16 }, "text": "This section identifies the significant deficiencies, material weaknesses and instances of noncompliance related to the basic financial statements that are required to be reported in accordance with Chapter 5.18 of Government Auditing Standards.", "reading_order": 2 }, { "id": "p136.4", "order": 4, "type": "title", "bbox": { "l": 86.64, "t": 540, "r": 523.92, "b": 513.36 }, "text": "Section III – Federal Financial Assistance Findings & State Financial Assistance Findings &\nQuestioned Costs", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 3 }, { "id": "p136.5", "order": 5, "type": "text", "bbox": { "l": 68.64, "t": 501.6, "r": 521.04, "b": 475.44 }, "text": "This section identifies audit findings required to be reported by section .510(a) of Circular A-133 and New Jersey OMB’s Circular Letter 04-04.", "reading_order": 4 }, { "id": "p136.6", "order": 6, "type": "text", "bbox": { "l": 245.52, "t": 463.68, "r": 366, "b": 449.76 }, "text": "No Current Year Findings", "reading_order": 5 }, { "id": "p136.7", "order": 7, "type": "title", "bbox": { "l": 86.88, "t": 425.28, "r": 522.96, "b": 398.64 }, "text": "Section IV – Federal Financial Assistance Findings & State Financial Assistance Findings &\nQuestioned Costs", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 6 }, { "id": "p136.8", "order": 8, "type": "text", "bbox": { "l": 68.64, "t": 386.64, "r": 542.4, "b": 360.48 }, "text": "This section identifies audit findings required to be reported by section .510(a) of Circular A-133 and New Jersey OMB’s Circular Letter 04-04.", "reading_order": 7 }, { "id": "p136.9", "order": 9, "type": "text", "bbox": { "l": 245.28, "t": 348.72, "r": 366.24, "b": 334.56 }, "text": "No Current Year Findings", "reading_order": 8 }, { "id": "p136.10", "order": 10, "type": "footer", "bbox": { "l": 298.32, "t": 14.64, "r": 314.88, "b": 4.08 }, "text": "128", "attrs": { "block_label": "number" }, "reading_order": 9 } ] }, { "document_id": 11943, "page": 137, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 8, "counts_by_type": { "footer": 1, "heading": 3, "text": 3, "title": 1 }, "build_ms": 0, "items": [ { "id": "p137.1", "order": 1, "type": "title", "bbox": { "l": 143.28, "t": 720, "r": 468.96, "b": 667.44 }, "text": "TOWNSHIP OF JACKSON\nSUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS\nAND QUESTIONED COSTS AS PREPARED BY MANAGEMENT\nFor the Fiscal Year Ended December 31, 2014", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 0 }, { "id": "p137.2", "order": 2, "type": "text", "bbox": { "l": 69.12, "t": 642.72, "r": 541.92, "b": 603.12 }, "text": "This section identifies the status of prior-year findings related to the basic financial statements and federal and state awards that are required to be reported in accordance with Chapter 6.12 of Government Auditing Standards, U.S. OMB Circular A-133 (section .315 (a)(b)).", "reading_order": 1 }, { "id": "p137.3", "order": 3, "type": "heading", "bbox": { "l": 69.6, "t": 591.6, "r": 153.6, "b": 578.16 }, "text": "Finding 2013-01:", "level": 3, "reading_order": 2 }, { "id": "p137.4", "order": 4, "type": "heading", "bbox": { "l": 69.84, "t": 565.68, "r": 124.8, "b": 552.96 }, "text": "Condition:", "level": 3, "reading_order": 3 }, { "id": "p137.5", "order": 5, "type": "text", "bbox": { "l": 68.16, "t": 540.24, "r": 541.2, "b": 526.56 }, "text": "There were over-expenditures of Current Fund appropriations reserve line items as of December 31, 2013.", "reading_order": 4 }, { "id": "p137.6", "order": 6, "type": "heading", "bbox": { "l": 69.84, "t": 514.56, "r": 148.08, "b": 501.6 }, "text": "Current Status:", "level": 3, "reading_order": 5 }, { "id": "p137.7", "order": 7, "type": "text", "bbox": { "l": 69.6, "t": 489.12, "r": 204.72, "b": 475.68 }, "text": "This issue has been corrected.", "reading_order": 6 }, { "id": "p137.8", "order": 8, "type": "footer", "bbox": { "l": 298.32, "t": 14.64, "r": 314.64, "b": 4.32 }, "text": "129", "attrs": { "block_label": "number" }, "reading_order": 7 } ] }, { "document_id": 11943, "page": 138, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 2, "counts_by_type": { "footer": 1, "text": 1 }, "build_ms": 0, "items": [ { "id": "p138.1", "order": 1, "type": "text", "bbox": { "l": 176.88, "t": 402, "r": 404.4, "b": 390 }, "text": "(THIS PAGE INTENTIONALLY LEFT BLANK)", "reading_order": 0 }, { "id": "p138.2", "order": 2, "type": "footer", "bbox": { "l": 298.32, "t": 14.4, "r": 314.64, "b": 4.32 }, "text": "130", "attrs": { "block_label": "number" }, "reading_order": 1 } ] }, { "document_id": 11943, "page": 139, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 5, "counts_by_type": { "footer": 1, "heading": 1, "text": 2, "title": 1 }, "build_ms": 0, "items": [ { "id": "p139.1", "order": 1, "type": "heading", "bbox": { "l": 232.08, "t": 512.16, "r": 380.64, "b": 484.08 }, "text": "TOWNSHIP OF JACKSON\nCOUNTY OF OCEAN", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 0 }, { "id": "p139.2", "order": 2, "type": "text", "bbox": { "l": 281.76, "t": 370.56, "r": 330, "b": 357.6 }, "text": "PART II", "reading_order": 1 }, { "id": "p139.3", "order": 3, "type": "title", "bbox": { "l": 177.12, "t": 345.36, "r": 435.12, "b": 316.32 }, "text": "COMMENTS AND RECOMMENDATIONS\nFOR THE YEAR ENDED DECEMBER 31, 2014", "attrs": { "block_label": "doc_title" }, "level": 2, "reading_order": 2 }, { "id": "p139.4", "order": 4, "type": "text", "bbox": { "l": 275.76, "t": 305.28, "r": 337.68, "b": 296.64 }, "text": "*****", "reading_order": 3 }, { "id": "p139.5", "order": 5, "type": "footer", "bbox": { "l": 298.32, "t": 14.4, "r": 313.44, "b": 4.08 }, "text": "131", "attrs": { "block_label": "number" }, "reading_order": 4 } ] }, { "document_id": 11943, "page": 140, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 2, "counts_by_type": { "footer": 1, "text": 1 }, "build_ms": 0, "items": [ { "id": "p140.1", "order": 1, "type": "text", "bbox": { "l": 176.88, "t": 402, "r": 404.4, "b": 390 }, "text": "(THIS PAGE INTENTIONALLY LEFT BLANK)", "reading_order": 0 }, { "id": "p140.2", "order": 2, "type": "footer", "bbox": { "l": 298.32, "t": 14.4, "r": 314.64, "b": 4.32 }, "text": "132", "attrs": { "block_label": "number" }, "reading_order": 1 } ] }, { "document_id": 11943, "page": 141, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 15, "counts_by_type": { "figure": 2, "footer": 1, "header": 2, "heading": 3, "text": 7 }, "build_ms": 1, "items": [ { "id": "p141.1", "order": 1, "type": "figure", "bbox": { "l": 40.56, "t": 778.32, "r": 154.32, "b": 676.8 }, "text": "", "attrs": { "role": "page_header", "block_label": "header_image" }, "reading_order": 0 }, { "id": "p141.2", "order": 2, "type": "header", "bbox": { "l": 337.2, "t": 735.84, "r": 584.4, "b": 676.08 }, "text": "680 Hooper Avenue, Bldg B, Suite 201, Toms River, NJ 08753 • Tel: 732.797.1333\n618 Stokes Road, Medford, NJ 08055 • Tel: 609.953.0612\n912 Highway 33, Suite 2, Freehold, NJ 07728 • Tel: 732.409.0800\n795 Canton Street, Troy, PA 16947 • Tel: 570.297.5090\n926 Main Street, Suite 103, Rome, PA 18837 • Tel: 570.297.5090", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 1 }, { "id": "p141.3", "order": 3, "type": "header", "bbox": { "l": 523.44, "t": 675.6, "r": 583.68, "b": 666.24 }, "text": "www.hfacpas.com", "attrs": { "block_label": "header" }, "level": 2, "reading_order": 2 }, { "id": "p141.4", "order": 4, "type": "figure", "bbox": { "l": 36.7726, "t": 783.732, "r": 591.3768, "b": 661.3314 }, "text": "", "attrs": { "source": "pdf_image" }, "reading_order": 3 }, { "id": "p141.5", "order": 5, "type": "text", "bbox": { "l": 69.12, "t": 642.72, "r": 263.76, "b": 591.6 }, "text": "The Honorable Mayor and Members of the\nTownship Council\nTownship of Jackson\nJackson, New Jersey 08527", "reading_order": 4 }, { "id": "p141.6", "order": 6, "type": "text", "bbox": { "l": 68.64, "t": 566.64, "r": 542.16, "b": 514.8 }, "text": "We have audited the financial statements of the Township of Jackson in the County of Ocean for the year ended December 31, 2014. In accordance with requirements prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey, the following are the General Comments and Recommendations for the year then ended.", "reading_order": 5 }, { "id": "p141.7", "order": 7, "type": "heading", "bbox": { "l": 242.4, "t": 503.28, "r": 369.12, "b": 490.56 }, "text": "GENERAL COMMENTS", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 6 }, { "id": "p141.8", "order": 8, "type": "heading", "bbox": { "l": 68.64, "t": 464.64, "r": 429.36, "b": 451.44 }, "text": "Contracts and Agreements Required to be advertised by (N.J.S.A.40A:11-4)", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 7 }, { "id": "p141.9", "order": 9, "type": "text", "bbox": { "l": 68.16, "t": 438.96, "r": 542.16, "b": 348.24 }, "text": "N.J.S.A.40A:11-4 - Every contract or agreement, for the performance of any work or furnishing or hiring of any materials or supplies, the cost or the contract price whereof is to be paid with or out of public funds not included within the terms of Section 3 of this act, shall be made or awarded only by the governing body of the contracting unit after public advertising for bids and bidding therefore, except as is provided otherwise in this act or specifically by any other Law. No work, materials or supplies shall be undertaken, acquired or furnished for a sum exceeding in the aggregate $17,500 except by contract or agreement. The Township employs a qualified purchasing agent.", "reading_order": 8 }, { "id": "p141.10", "order": 10, "type": "text", "bbox": { "l": 68.16, "t": 337.68, "r": 542.88, "b": 285.12 }, "text": "It is pointed out that the governing body of the municipality has the responsibility of determining whether the expenditures in any category will exceed the statutory minimum within the fiscal year. Where question arises as to whether any contract or agreement might result in violation of the statute, the solicitor's opinion should be sought before a commitment is made.", "reading_order": 9 }, { "id": "p141.11", "order": 11, "type": "text", "bbox": { "l": 68.88, "t": 273.36, "r": 541.92, "b": 247.92 }, "text": "The minutes indicate that resolutions were adopted authorizing the awarding of contracts or agreements for \"Professional Services,\" per N.J.S.A.40A:11-5.", "reading_order": 10 }, { "id": "p141.12", "order": 12, "type": "text", "bbox": { "l": 68.64, "t": 235.68, "r": 541.92, "b": 183.6 }, "text": "Inasmuch as the system of records did not provide for an accumulation of payments for categories for the performance of any work or the furnishing or hiring of any materials or supplies, the results of such an accumulation could not reasonably be ascertained. Disbursements were reviewed, however, to determine whether any clear-cut violations existed.", "reading_order": 11 }, { "id": "p141.13", "order": 13, "type": "heading", "bbox": { "l": 68.88, "t": 158.88, "r": 372.72, "b": 145.68 }, "text": "Contracts and Agreements Requiring Solicitation of Quotations", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 12 }, { "id": "p141.14", "order": 14, "type": "text", "bbox": { "l": 68.4, "t": 133.2, "r": 542.64, "b": 81.84 }, "text": "The examination of expenditures did not reveal any individual payments, contracts or agreements in excess of $3,900 \"for the performance of any work or the furnishing or hiring of any materials or supplies\", other than those where bids had been previously sought by public advertisement or where a resolution had been previously adopted under the provision of (N.J.S.A.40A:11-6.1).", "reading_order": 13 }, { "id": "p141.15", "order": 15, "type": "footer", "bbox": { "l": 298.32, "t": 14.64, "r": 314.4, "b": 4.08 }, "text": "133", "attrs": { "block_label": "number" }, "reading_order": 14 } ] }, { "document_id": 11943, "page": 142, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 20, "counts_by_type": { "footer": 1, "heading": 4, "table": 1, "table_cell": 4, "text": 10 }, "build_ms": 2, "items": [ { "id": "p142.1", "order": 1, "type": "heading", "bbox": { "l": 69.6, "t": 718.8, "r": 272.64, "b": 706.32 }, "text": "Collection of Interest on Delinquent Taxes", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 0 }, { "id": "p142.2", "order": 2, "type": "text", "bbox": { "l": 68.88, "t": 693.84, "r": 541.44, "b": 666.96 }, "text": "The statute provides the method for authorizing interest and the maximum rate to be charged for the nonpayment of taxes or assessments on or before the date when they would become delinquent.", "reading_order": 1 }, { "id": "p142.3", "order": 3, "type": "text", "bbox": { "l": 68.88, "t": 655.2, "r": 541.92, "b": 629.28 }, "text": "The governing body on January 1, 2014 adopted the following resolution authorizing interest to be charged on delinquent taxes:", "reading_order": 2 }, { "id": "p142.4", "order": 4, "type": "text", "bbox": { "l": 104.64, "t": 604.8, "r": 507.12, "b": 527.04 }, "text": "“BE IT RESOLVED by the Township Council of the Township of Jackson, County of Ocean, State of New Jersey, the rate of interest charged on delinquent taxes or assessments on any installment made eight (8) days after the date upon which the same became payable, shall not exceed eight (8) percent per annum of the first One Thousand Five Hundred Dollars ($1,500.00) of the delinquency, and eighteen (18) percent per annum on any amount in excess of One Thousand Five Hundred Dollars ($1,500.00).", "reading_order": 3 }, { "id": "p142.5", "order": 5, "type": "text", "bbox": { "l": 105.36, "t": 515.04, "r": 505.68, "b": 488.88 }, "text": "BE IT FURTHER RESOLVED, that where interest on delinquent tax payments is one dollar ($1.00) or less, payment and collection of said interest is hereby waived.\"", "reading_order": 4 }, { "id": "p142.6", "order": 6, "type": "text", "bbox": { "l": 68.64, "t": 464.4, "r": 541.44, "b": 437.76 }, "text": "It appears from an examination of the Collector's record that interest was collected in accordance with the foregoing resolution.", "reading_order": 5 }, { "id": "p142.7", "order": 7, "type": "heading", "bbox": { "l": 69.12, "t": 413.04, "r": 251.04, "b": 400.32 }, "text": "Delinquent Taxes and Tax Title Liens", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 6 }, { "id": "p142.8", "order": 8, "type": "text", "bbox": { "l": 68.64, "t": 387.6, "r": 495.84, "b": 374.64 }, "text": "The delinquent taxes at December 31, 2014 included 2013, 2012, 2011 & 2010 real estate taxes.", "reading_order": 7 }, { "id": "p142.9", "order": 9, "type": "text", "bbox": { "l": 68.88, "t": 362.16, "r": 358.56, "b": 348.72 }, "text": "The last tax sale was held on October 1, 2014 and was complete.", "reading_order": 8 }, { "id": "p142.10", "order": 10, "type": "text", "bbox": { "l": 68.88, "t": 336.48, "r": 541.92, "b": 310.56 }, "text": "The following comparison is made of the number of tax title liens receivable on December 31 of the last three years:", "reading_order": 9 }, { "id": "p142.11", "order": 11, "type": "table", "bbox": { "l": 141.84, "t": 299.76, "r": 392.16, "b": 234.96 }, "text": "", "attrs": { "block_label": "table", "n_rows": 2, "n_cols": 2, "integrity": { "cells_checked": 4, "cells_flagged": 0 } }, "children": [ { "id": "p142.11.1", "order": 12, "type": "table_cell", "bbox": { "l": 144.000252, "t": 296.25666, "r": 175.100004, "b": 286.37466 }, "text": "YEAR", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 0 }, { "id": "p142.11.2", "order": 13, "type": "table_cell", "bbox": { "l": 288.013932, "t": 296.25666, "r": 390.512232, "b": 286.37466 }, "text": "NUMBER OF LIENS", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 1 }, { "id": "p142.11.3", "order": 14, "type": "table_cell", "bbox": { "l": 146.754036, "t": 270.8709, "r": 168.78321, "b": 235.53725999999995 }, "text": "2014\n2013\n2012", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 2 }, { "id": "p142.11.4", "order": 15, "type": "table_cell", "bbox": { "l": 332.234784, "t": 270.8709, "r": 343.237842, "b": 235.53725999999995 }, "text": "76\n96\n33", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true }, "reading_order": 3 } ], "reading_order": 10 }, { "id": "p142.12", "order": 16, "type": "heading", "bbox": { "l": 69.84, "t": 210.24, "r": 182.4, "b": 197.76 }, "text": "Deductions from Taxes", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 11 }, { "id": "p142.13", "order": 17, "type": "text", "bbox": { "l": 68.64, "t": 184.8, "r": 541.68, "b": 159.12 }, "text": "The audit of senior citizen and veteran deductions on a test basis revealed that deductions appear reasonable.", "reading_order": 12 }, { "id": "p142.14", "order": 18, "type": "heading", "bbox": { "l": 69.36, "t": 147.36, "r": 169.92, "b": 134.88 }, "text": "Examination of Bills", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 13 }, { "id": "p142.15", "order": 19, "type": "text", "bbox": { "l": 68.64, "t": 121.92, "r": 541.92, "b": 96 }, "text": "A test check of paid bills was made and each bill, upon proper approval, was considered as a separate and individual contract unless the records disclosed it to be a partial payment or estimate.", "reading_order": 14 }, { "id": "p142.16", "order": 20, "type": "footer", "bbox": { "l": 298.32, "t": 14.4, "r": 314.4, "b": 4.08 }, "text": "134", "attrs": { "block_label": "number" }, "reading_order": 15 } ] }, { "document_id": 11943, "page": 143, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 14, "counts_by_type": { "footer": 1, "heading": 4, "list": 1, "list_item": 2, "text": 6 }, "build_ms": 1, "items": [ { "id": "p143.1", "order": 1, "type": "heading", "bbox": { "l": 70.08, "t": 719.04, "r": 153.6, "b": 706.32 }, "text": "Municipal Court", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 0 }, { "id": "p143.2", "order": 2, "type": "text", "bbox": { "l": 68.64, "t": 693.6, "r": 541.68, "b": 667.44 }, "text": "A separate report of the Municipal Court transactions was filed in accordance with the requirements of the Local Finance Board.", "reading_order": 1 }, { "id": "p143.3", "order": 3, "type": "text", "bbox": { "l": 68.88, "t": 655.2, "r": 542.4, "b": 616.8 }, "text": "As part of the test of the municipal court records, no attempt was made to differentiate between fines due the Township, County, or State, or to pass upon the authenticity of the preparation and procedures for complaints issued.", "reading_order": 2 }, { "id": "p143.4", "order": 4, "type": "heading", "bbox": { "l": 69.6, "t": 591.36, "r": 242.16, "b": 578.4 }, "text": "Deposit of Funds Paid to Local Unit", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 3 }, { "id": "p143.5", "order": 5, "type": "text", "bbox": { "l": 69.36, "t": 566.4, "r": 173.28, "b": 553.2 }, "text": "N.J.S.40A:5-15 States:", "reading_order": 4 }, { "id": "p143.6", "order": 6, "type": "text", "bbox": { "l": 68.88, "t": 540.48, "r": 541.44, "b": 514.08 }, "text": "“All moneys, including moneys collected by taxation, received from any source by or on behalf of any local unit or any board or department thereof shall within 48 hours after the receipt thereof, either;", "reading_order": 5 }, { "id": "p143.7", "order": 7, "type": "list", "bbox": { "l": 86.16, "t": 502.32, "r": 524.88, "b": 438 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p143.7.1", "order": 8, "type": "list_item", "bbox": { "l": 86.88, "t": 502.32, "r": 524.88, "b": 463.44 }, "text": "be paid to the officer charged with the custody of the general funds of the local unit, who shall deposit all such funds within 48 hours after the receipt thereof to the credit of the local unit in its designated legal depository, or;", "marker": "a.", "reading_order": 0 }, { "id": "p143.7.2", "order": 9, "type": "list_item", "bbox": { "l": 86.16, "t": 451.68, "r": 447.36, "b": 438 }, "text": "be deposited to the credit of the local unit in its designated legal depository.\"", "marker": "b.", "reading_order": 1 } ], "reading_order": 6 }, { "id": "p143.8", "order": 10, "type": "heading", "bbox": { "l": 69.6, "t": 413.28, "r": 108.24, "b": 399.6 }, "text": "Payroll", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 7 }, { "id": "p143.9", "order": 11, "type": "text", "bbox": { "l": 68.4, "t": 387.6, "r": 542.16, "b": 348.24 }, "text": "The examination of the payroll fund included testing the detail computation of various deductions or other credits from the payroll of Township employees, also, the examination ascertained that the accumulated withholdings were distributed to the proper agencies.", "reading_order": 8 }, { "id": "p143.10", "order": 12, "type": "heading", "bbox": { "l": 69.12, "t": 323.76, "r": 232.56, "b": 310.32 }, "text": "Follow-Up of Prior Year Findings", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 9 }, { "id": "p143.11", "order": 13, "type": "text", "bbox": { "l": 68.64, "t": 298.32, "r": 542.4, "b": 271.92 }, "text": "In accordance with Government Auditing Standards, our procedures included a review of all prior year findings. Corrective action was taken for all items last year.", "reading_order": 10 }, { "id": "p143.12", "order": 14, "type": "footer", "bbox": { "l": 298.32, "t": 14.64, "r": 314.88, "b": 3.84 }, "text": "135", "attrs": { "block_label": "number" }, "reading_order": 11 } ] }, { "document_id": 11943, "page": 144, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 32, "counts_by_type": { "footer": 1, "heading": 1, "table": 1, "table_cell": 26, "text": 3 }, "build_ms": 2, "items": [ { "id": "p144.1", "order": 1, "type": "heading", "bbox": { "l": 187.2, "t": 706.8, "r": 424.56, "b": 694.32 }, "text": "OFFICIALS IN OFFICE AND SURETY BONDS", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 0 }, { "id": "p144.2", "order": 2, "type": "text", "bbox": { "l": 169.68, "t": 668.4, "r": 441.84, "b": 655.2 }, "text": "The following officials were in office at December 31, 2014:", "reading_order": 1 }, { "id": "p144.3", "order": 3, "type": "text", "bbox": { "l": 76.56, "t": 630.72, "r": 432.96, "b": 615.84 }, "text": "NAME TITLE", "reading_order": 2 }, { "id": "p144.4", "order": 4, "type": "table", "bbox": { "l": 68.16, "t": 627.41196, "r": 544.32, "b": 146.64 }, "text": "", "attrs": { "block_label": "table", "n_rows": 13, "n_cols": 2, "integrity": { "cells_checked": 26, "cells_flagged": 1, "flags": [ { "row": 0, "col": 1, "coverage": 0, "text": "TELE" } ] } }, "children": [ { "id": "p144.4.1", "order": 5, "type": "table_cell", "bbox": { "l": 80.281116, "t": 627.41196, "r": 113.86125, "b": 617.52996 }, "text": "NAME", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" }, "reading_order": 0 }, { "id": "p144.4.2", "order": 6, "type": "table_cell", "bbox": { "l": 306.24, "t": 622.08, "r": 544.32, "b": 585.5077 }, "text": "TELE", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "column_header": true, "header_source": "heuristic" }, "reading_order": 1 }, { "id": "p144.4.3", "order": 7, "type": "table_cell", "bbox": { "l": 72, "t": 589.1247, "r": 136.3977, "b": 579.2427 }, "text": "Michael Reina", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 2 }, { "id": "p144.4.4", "order": 8, "type": "table_cell", "bbox": { "l": 396.018702, "t": 589.1247, "r": 425.414358, "b": 579.2427 }, "text": "Mayor", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 3 }, { "id": "p144.4.5", "order": 9, "type": "table_cell", "bbox": { "l": 72, "t": 550.95822, "r": 132.222006, "b": 541.07622 }, "text": "Robert Nixon", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 4 }, { "id": "p144.4.6", "order": 10, "type": "table_cell", "bbox": { "l": 395.991252, "t": 550.95822, "r": 474.577308, "b": 541.07622 }, "text": "Council President", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 5 }, { "id": "p144.4.7", "order": 11, "type": "table_cell", "bbox": { "l": 72, "t": 512.79174, "r": 140.171526, "b": 502.90974 }, "text": "Barry Calogero", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 6 }, { "id": "p144.4.8", "order": 12, "type": "table_cell", "bbox": { "l": 396.017604, "t": 512.79174, "r": 498.020706, "b": 502.90974 }, "text": "Council Vice President", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 7 }, { "id": "p144.4.9", "order": 13, "type": "table_cell", "bbox": { "l": 72, "t": 474.62526, "r": 139.492962, "b": 464.74326 }, "text": "Kenneth Bressi", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 8 }, { "id": "p144.4.10", "order": 14, "type": "table_cell", "bbox": { "l": 396.064818, "t": 474.62526, "r": 449.71749, "b": 464.74326 }, "text": "Councilman", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 9 }, { "id": "p144.4.11", "order": 15, "type": "table_cell", "bbox": { "l": 72, "t": 436.45878, "r": 127.335906, "b": 426.57678 }, "text": "Scott Martin", "attrs": { "row": 5, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 10 }, { "id": "p144.4.12", "order": 16, "type": "table_cell", "bbox": { "l": 396.023094, "t": 436.45878, "r": 449.715294, "b": 426.57678 }, "text": "Councilman", "attrs": { "row": 5, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 11 }, { "id": "p144.4.13", "order": 17, "type": "table_cell", "bbox": { "l": 72, "t": 398.2923, "r": 146.83419, "b": 388.4103 }, "text": "Anna Updegrave", "attrs": { "row": 6, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 12 }, { "id": "p144.4.14", "order": 18, "type": "table_cell", "bbox": { "l": 396.023094, "t": 398.2923, "r": 463.142736, "b": 388.4103 }, "text": "Councilwoman", "attrs": { "row": 6, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 13 }, { "id": "p144.4.15", "order": 19, "type": "table_cell", "bbox": { "l": 72, "t": 353.75742, "r": 143.785044, "b": 343.87542 }, "text": "Helene Schlegel", "attrs": { "row": 7, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 14 }, { "id": "p144.4.16", "order": 20, "type": "table_cell", "bbox": { "l": 395.960508, "t": 353.75742, "r": 457.586856, "b": 343.87542 }, "text": "Administrator", "attrs": { "row": 7, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 15 }, { "id": "p144.4.17", "order": 21, "type": "table_cell", "bbox": { "l": 72, "t": 315.57996, "r": 141.339798, "b": 305.69796 }, "text": "Sharon Pinkava", "attrs": { "row": 8, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 16 }, { "id": "p144.4.18", "order": 22, "type": "table_cell", "bbox": { "l": 395.925372, "t": 315.57996, "r": 498.570804, "b": 305.69796 }, "text": "Chief Financial Officer", "attrs": { "row": 8, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 17 }, { "id": "p144.4.19", "order": 23, "type": "table_cell", "bbox": { "l": 72, "t": 277.40250000000003, "r": 145.2915, "b": 267.52049999999997 }, "text": "Ann Marie Eden", "attrs": { "row": 9, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 18 }, { "id": "p144.4.20", "order": 24, "type": "table_cell", "bbox": { "l": 395.98137, "t": 277.40250000000003, "r": 534.62583, "b": 267.52049999999997 }, "text": "Township Clerk/Search Officer", "attrs": { "row": 9, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 19 }, { "id": "p144.4.21", "order": 25, "type": "table_cell", "bbox": { "l": 72, "t": 239.22504000000004, "r": 129.114666, "b": 229.34303999999997 }, "text": "Daniel Sahin", "attrs": { "row": 10, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 20 }, { "id": "p144.4.22", "order": 26, "type": "table_cell", "bbox": { "l": 395.996742, "t": 239.22504000000004, "r": 443.017494, "b": 229.34303999999997 }, "text": "Magistrate", "attrs": { "row": 10, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 21 }, { "id": "p144.4.23", "order": 27, "type": "table_cell", "bbox": { "l": 72, "t": 201.04758000000004, "r": 139.524804, "b": 191.16557999999998 }, "text": "Erin DiCristina", "attrs": { "row": 11, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 22 }, { "id": "p144.4.24", "order": 28, "type": "table_cell", "bbox": { "l": 396.031878, "t": 201.04758000000004, "r": 485.459586, "b": 191.16557999999998 }, "text": "Court Administrator", "attrs": { "row": 11, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 23 }, { "id": "p144.4.25", "order": 29, "type": "table_cell", "bbox": { "l": 72, "t": 162.87012000000004, "r": 164.196864, "b": 152.98811999999998 }, "text": "Gilmore & Monahan", "attrs": { "row": 12, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 24 }, { "id": "p144.4.26", "order": 30, "type": "table_cell", "bbox": { "l": 396.026388, "t": 162.87012000000004, "r": 435.137148, "b": 152.98811999999998 }, "text": "Attorney", "attrs": { "row": 12, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true }, "reading_order": 25 } ], "reading_order": 3 }, { "id": "p144.5", "order": 31, "type": "text", "bbox": { "l": 68.64, "t": 126.96, "r": 542.4, "b": 87.6 }, "text": "There were Employee's Blanket Performance Bonds in the amount of $50,000 for the Township employees and court personnel carried by the Ocean County Joint Insurance Fund and $950,000 carried by the Municipal Excess Liability Joint Insurance Fund.", "reading_order": 4 }, { "id": "p144.6", "order": 32, "type": "footer", "bbox": { "l": 298.32, "t": 14.4, "r": 315.36, "b": 4.32 }, "text": "136", "attrs": { "block_label": "number" }, "reading_order": 5 } ] }, { "document_id": 11943, "page": 145, "width": 612, "height": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "width_pt": 612, "height_pt": 792, "engine": "paddleocr_vl", "source_run_id": 12054, "item_count": 10, "counts_by_type": { "figure": 1, "footer": 1, "form_field": 1, "heading": 1, "text": 6 }, "build_ms": 0, "items": [ { "id": "p145.1", "order": 1, "type": "heading", "bbox": { "l": 70.32, "t": 719.04, "r": 155.76, "b": 706.08 }, "text": "Acknowledgment", "attrs": { "block_label": "paragraph_title" }, "level": 3, "reading_order": 0 }, { "id": "p145.2", "order": 2, "type": "text", "bbox": { "l": 68.88, "t": 694.08, "r": 540.96, "b": 666.72 }, "text": "We received the complete cooperation of all the Township Officials and employees and we greatly appreciate the courtesies extended to the members of the audit team.", "reading_order": 1 }, { "id": "p145.3", "order": 3, "type": "text", "bbox": { "l": 69.6, "t": 655.44, "r": 541.2, "b": 629.04 }, "text": "Should you have any questions concerning our comments or recommendations, or should you desire any assistance in implementing our recommendations, please call me.", "reading_order": 2 }, { "id": "p145.4", "order": 4, "type": "text", "bbox": { "l": 322.08, "t": 605.28, "r": 429.36, "b": 590.88 }, "text": "Respectfully submitted,", "reading_order": 3 }, { "id": "p145.5", "order": 5, "type": "text", "bbox": { "l": 321.6, "t": 580.32, "r": 501.84, "b": 565.68 }, "text": "HOLMAN FRENIA ALLISON, P. C.", "reading_order": 4 }, { "id": "p145.6", "order": 6, "type": "figure", "bbox": { "l": 324.96, "t": 538.8, "r": 478.56, "b": 491.04 }, "text": "", "attrs": { "block_label": "image" }, "reading_order": 5 }, { "id": "p145.7", "order": 7, "type": "text", "bbox": { "l": 321.6, "t": 487.68, "r": 474.24, "b": 438.96 }, "text": "Rodney R. Haines\nCertified Public Accountant\nRegistered Municipal Accountant\nRMA #498", "children": [ { "id": "p145.7.1", "order": 8, "type": "form_field", "bbox": { "l": 322.819, "t": 539.318, "r": 477.502, "b": 486.475 }, "text": "", "attrs": { "field_kind": "signature", "label": "Rodney R. Haines\nCertified Public Accountant\nRegistered Municipal Accountant\nRMA #498", "pdf_field_name": "Signature5", "source": "acroform", "label_source": "parent_text", "label_ref": "p145.7" }, "reading_order": 0 } ], "reading_order": 6 }, { "id": "p145.8", "order": 9, "type": "text", "bbox": { "l": 69.6, "t": 414.24, "r": 168.48, "b": 386.88 }, "text": "Medford, New Jersey\nApril 7, 2015", "reading_order": 7 }, { "id": "p145.9", "order": 10, "type": "footer", "bbox": { "l": 298.32, "t": 14.88, "r": 314.4, "b": 4.08 }, "text": "137", "attrs": { "block_label": "number" }, "reading_order": 8 } ] } ] }