{ "document_id": 11943, "page": 9, "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": 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" } }, { "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 }, { "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 }, { "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" } }, { "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 }, { "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" }, { "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 }, { "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." }, { "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 }, { "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." }, { "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 }, { "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." }, { "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." }, { "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" } } ], "excluded_furniture": { "first": [], "last": [] } }