{ "document_id": 11943, "page": 13, "width_pt": 612, "height_pt": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "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" } }, { "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 }, { "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 }, { "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" } }, { "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 }, { "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" }, { "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" }, { "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" }, { "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" }, { "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" } ] }, { "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" } }, { "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 }, { "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." }, { "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" }, { "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" } } ], "excluded_furniture": { "first": [], "last": [] } }